REGISTERED NUMBER: 11313487 (England and Wales)

Unaudited Financial Statements

for the Year Ended 5 April 2025

for

Benridge Enterprises Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A B Roberts

REGISTERED OFFICE:

Oak Tree House, Harwood Road

Northminster Business Park

Upper Poppleton

York

North Yorkshire

YO26 6QU

REGISTERED NUMBER:

11313487 (England and Wales)

ACCOUNTANTS:

Clive Owen LLP

Chartered Accountants

Oak Tree House, Harwood Road

Northminster Business Park

Upper Poppleton

York

YO26 6QU

FIXED ASSETS

Investments

4

142,003

148,689

Investment property

5

124,500

130,000

266,503

278,689

CURRENT ASSETS

Debtors

6

120,400

120,000

Cash at bank

10,583

13,427

130,983

133,427

CREDITORS

Amounts falling due within one year

7

67,252

74,187

NET CURRENT ASSETS

63,731

59,240

TOTAL ASSETS LESS CURRENT LIABILITIES

330,234

337,929

PROVISIONS FOR LIABILITIES

8

12,538

16,010

NET ASSETS

317,696

321,919

CAPITAL AND RESERVES

Called up share capital

9

250,000

250,000

Fair value reserve

55,183

68,248

Retained earnings

12,513

3,671

SHAREHOLDERS' FUNDS

317,696

321,919

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 October 2025 and were signed by:

A B Roberts - Director

1.	STATUTORY INFORMATION

Benridge Enterprises Ltd 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.

There were no material departures from that standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.

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.

Financial instruments

Financial assets

Short term debtors and cash at bank are measured at amortised cost. Other financial assets, such as listed investments, are measured at fair value through the profit and loss account.

Financial liabilities

Short term trade creditors are measured at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Income recognition

Investment income is recognised when it can be measured reliably and it is probable that the income will be received.

Investments

Listed investments are included at fair value. Gains and losses are recognised in the Profit and Loss Account. Deferred taxation is provided on these gains and losses at the rate expected to apply when the investments are sold.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Listed

investments

£

COST OR VALUATION

At 6 April 2024

148,689

Additions

45,600

Disposals

(46,813

)

Revaluations

(5,473

)

At 5 April 2025

142,003

NET BOOK VALUE

At 5 April 2025

142,003

At 5 April 2024

148,689

Cost or valuation at 5 April 2025 is represented by:

Listed

investments

£

Valuation in 2025

16,600

Cost

125,403

142,003

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 6 April 2024

130,000

Revaluations

(5,500

)

At 5 April 2025

124,500

NET BOOK VALUE

At 5 April 2025

124,500

At 5 April 2024

130,000

Fair value at 5 April 2025 is represented by:

£

Valuation in 2024

56,624

Valuation in 2025

(5,500

)

Cost

73,376

124,500

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

120,000

120,000

Prepayments and accrued income

400

-

120,400

120,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Directors' current accounts

65,669

72,717

Accruals and deferred income

1,583

1,470

67,252

74,187

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

12,538

16,010

Deferred

tax

£

Balance at 6 April 2024

16,010

Unused amounts reversed during year

(3,472

)

Balance at 5 April 2025

12,538

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

A Ordinary

£1

2

2

249,998

B Ordinary

£1

249,998

249,998

250,000

250,000

10.	RELATED PARTY DISCLOSURES

2025

2024

£

£

Personnel of the entity:

Amount due to directors and participators

65,669

72,717

No interest has been charged.