REGISTERED NUMBER: 03795255 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Guy Bentley Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Tom David Bentley

Mrs Rachel Ann Bentley

SECRETARY:

Mrs Rachel Ann Bentley

REGISTERED OFFICE:

Bentley Buildings Windhill

Glaisdale

Whitby

North Yorkshire

YO21 2QY

REGISTERED NUMBER:

03795255 (England and Wales)

ACCOUNTANTS:

Hallgarth Accountants Ltd

2 Hallgarth

Pickering

North Yorkshire

YO18 7AW

FIXED ASSETS

Tangible assets

4

370,216

437,369

Investments

5

98,300

98,300

Investment property

6

3,505,553

3,494,342

3,974,069

4,030,011

CURRENT ASSETS

Debtors

7

690,778

470,714

Cash at bank and in hand

2,082

2,066

692,860

472,780

CREDITORS

Amounts falling due within one year

8

666,777

524,666

NET CURRENT ASSETS/(LIABILITIES)

26,083

(51,886

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,000,152

3,978,125

CREDITORS

Amounts falling due after more than one year

9

(23,049

)

(27,460

)

PROVISIONS FOR LIABILITIES

(71,474

)

(86,225

)

NET ASSETS

3,905,629

3,864,440

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

3,905,627

3,864,438

SHAREHOLDERS' FUNDS

3,905,629

3,864,440

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 October 2025 and were signed on its behalf by:

Mr Tom David Bentley - Director

1.	STATUTORY INFORMATION

Guy Bentley Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

2,182,699

16,803

713,377

7,441

2,920,320

Additions

101,294

1,397

17,500

-

120,191

Disposals

-

-

(72,500

)

-

(72,500

)

At 31 March 2025

2,283,993

18,200

658,377

7,441

2,968,011

DEPRECIATION

At 1 April 2024

2,035,069

2,520

439,599

5,763

2,482,951

Charge for year

89,401

1,815

64,989

553

156,758

Eliminated on disposal

-

-

(41,914

)

-

(41,914

)

At 31 March 2025

2,124,470

4,335

462,674

6,316

2,597,795

NET BOOK VALUE

At 31 March 2025

159,523

13,865

195,703

1,125

370,216

At 31 March 2024

147,630

14,283

273,778

1,678

437,369

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

Additions

16,400

At 31 March 2025

16,400

DEPRECIATION

Charge for year

3,280

At 31 March 2025

3,280

NET BOOK VALUE

At 31 March 2025

13,120

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

and 31 March 2025

98,300

NET BOOK VALUE

At 31 March 2025

98,300

At 31 March 2024

98,300

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

3,494,342

Additions

11,211

At 31 March 2025

3,505,553

NET BOOK VALUE

At 31 March 2025

3,505,553

At 31 March 2024

3,494,342

Fair value at 31 March 2025 is represented by:

£

Valuation in 2016

352,640

Valuation in 2018

(95,319

)

Valuation in 2021

169,286

Cost

3,078,946

3,505,553

If the investment properties had not been revalued they would have been included at the following historical cost:

31.3.25

31.3.24

£

£

Cost

3,505,553

3,067,735

Investment properties were valued on an open market basis on 29 July 2024 by Mr T D Bentley (Director) .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

410,596

201,371

Other debtors

280,182

269,343

690,778

470,714

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

212,401

200,669

Hire purchase contracts

7,306

-

Trade creditors

229,717

114,903

Amounts owed to associates

202,757

202,757

Taxation and social security

7,802

300

Other creditors

6,794

6,037

666,777

524,666

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

17,375

27,460

Hire purchase contracts

5,674

-

23,049

27,460

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

2

Ordinary

£1

2

2