Acorah Software Products - Accounts Production 16.4.660 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 05110518 Mr D I G Bentley Mr M A T Bentley Mr M A T Bentley true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05110518 2023-10-31 05110518 2024-10-31 05110518 2023-11-01 2024-10-31 05110518 frs-core:CurrentFinancialInstruments 2024-10-31 05110518 frs-core:Non-currentFinancialInstruments 2024-10-31 05110518 frs-core:FurnitureFittings 2024-10-31 05110518 frs-core:FurnitureFittings 2023-11-01 2024-10-31 05110518 frs-core:FurnitureFittings 2023-10-31 05110518 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 05110518 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 05110518 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-31 05110518 frs-core:PlantMachinery 2024-10-31 05110518 frs-core:PlantMachinery 2023-11-01 2024-10-31 05110518 frs-core:PlantMachinery 2023-10-31 05110518 frs-core:SharePremium 2024-10-31 05110518 frs-core:ShareCapital 2024-10-31 05110518 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 05110518 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 05110518 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 05110518 frs-bus:SmallEntities 2023-11-01 2024-10-31 05110518 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 05110518 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 05110518 1 2023-11-01 2024-10-31 05110518 frs-bus:Director1 2023-11-01 2024-10-31 05110518 frs-bus:Director2 2023-11-01 2024-10-31 05110518 frs-bus:CompanySecretary1 2023-11-01 2024-10-31 05110518 frs-core:CurrentFinancialInstruments 1 2024-10-31 05110518 frs-core:CurrentFinancialInstruments 2 2024-10-31 05110518 frs-core:CurrentFinancialInstruments 4 2024-10-31 05110518 frs-core:CurrentFinancialInstruments 5 2024-10-31 05110518 frs-countries:EnglandWales 2023-11-01 2024-10-31 05110518 2022-10-31 05110518 2023-10-31 05110518 2022-11-01 2023-10-31 05110518 frs-core:CurrentFinancialInstruments 2023-10-31 05110518 frs-core:Non-currentFinancialInstruments 2023-10-31 05110518 frs-core:SharePremium 2023-10-31 05110518 frs-core:ShareCapital 2023-10-31 05110518 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 05110518 frs-core:CurrentFinancialInstruments 1 2023-10-31 05110518 frs-core:CurrentFinancialInstruments 2 2023-10-31 05110518 frs-core:CurrentFinancialInstruments 4 2023-10-31 05110518 frs-core:CurrentFinancialInstruments 5 2023-10-31 05110518 frs-core:CurrentFinancialInstruments 6 2023-10-31
Registered number: 05110518
Bentley Projects Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Hargreaves & Co
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05110518
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 75,407 79,348
75,407 79,348
CURRENT ASSETS
Debtors 5 267,250 377,244
Cash at bank and in hand 216,584 222,735
483,834 599,979
Creditors: Amounts Falling Due Within One Year 6 (355,847 ) (479,533 )
NET CURRENT ASSETS (LIABILITIES) 127,987 120,446
TOTAL ASSETS LESS CURRENT LIABILITIES 203,394 199,794
Creditors: Amounts Falling Due After More Than One Year 7 - (16,667 )
NET ASSETS 203,394 183,127
CAPITAL AND RESERVES
Called up share capital 8 4 4
Share premium account 2,998 2,998
Profit and Loss Account 200,392 180,125
SHAREHOLDERS' FUNDS 203,394 183,127
Page 1
Page 2
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr M A T Bentley
Director
29 July 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bentley Projects Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05110518 . The registered office is The Charmwood Centre Southampton Road, Bartley, Southampton, SO40 2NA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.

2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 10% SLM
Plant & Machinery 20% SLM
Fixtures & Fittings 33% SLM
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was:  6 (2023: 7)
6 7
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Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 November 2023 96,736 1,833 83,837 182,406
Additions - - 1,386 1,386
As at 31 October 2024 96,736 1,833 85,223 183,792
Depreciation
As at 1 November 2023 25,166 1,833 76,059 103,058
Provided during the period - - 5,327 5,327
As at 31 October 2024 25,166 1,833 81,386 108,385
Net Book Value
As at 31 October 2024 71,570 - 3,837 75,407
As at 1 November 2023 71,570 - 7,778 79,348
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 201,428 328,742
Prepayments and accrued income 13,338 17,034
Other debtors 22,669 22,669
CIS Tax (25,183 ) (10,126 )
Other debtors - loans 1,646 -
VAT 53,352 18,925
267,250 377,244
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 287,020 339,523
Bank loans and overdrafts 16,667 25,000
Corporation tax 6,102 10,505
Other taxes and social security 2,020 1,936
Company Credit Card 2,257 44
Other creditors-Suspense Account 1,938 1,938
Other Creditors - Pension 257 257
Mark Bentley 21,223 6,223
David Bentley 15,303 692
Payments on account - 90,500
Accruals and deferred income 3,060 2,915
355,847 479,533
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Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans - 16,667
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 4 4
9. Ultimate Controlling Party
Parent Company
Bentley Projects Limited is owned by the group company Bentley Construction (Holdings) Limited. The company's ultimate controlling party is Bentley Construction (Holdings ) Limited by virtue of its ownership of 100% of the issued share capital in the company.
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