Company registration number 01352398 (England and Wales)
BENBROOK PROPERTIES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
BENBROOK PROPERTIES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
BENBROOK PROPERTIES LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
4
730,000
730,000
Current assets
Debtors
5
1,364
1,360
Cash at bank and in hand
29,549
51,987
30,913
53,347
Creditors: amounts falling due within one year
6
(48,330)
(68,310)
Net current liabilities
(17,417)
(14,963)
Total assets less current liabilities
712,583
715,037
Provisions for liabilities
(38,391)
(35,617)
Net assets
674,192
679,420
Capital and reserves
Called up share capital
3,000
3,000
Revaluation reserve
7
262,778
265,552
Profit and loss reserves
408,414
410,868
Total equity
674,192
679,420
BENBROOK PROPERTIES LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 21 October 2025 and are signed on its behalf by:
Mrs K Vaughan
Director
Company registration number 01352398 (England and Wales)
BENBROOK PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Benbrook Properties Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2-4 Packhorse Road, Gerrards Cross, Buckinghamshire, England, SL9 7QE.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents rents receivable in the year excluding discounts and rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings
33% straight line
Computers
33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Investment property

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

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

BENBROOK PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 April 2024 and 31 March 2025
6,678
1,192
7,870
Depreciation and impairment
At 1 April 2024 and 31 March 2025
6,678
1,192
7,870
Carrying amount
At 31 March 2025
-
0
-
0
-
0
At 31 March 2024
-
0
-
0
-
0
4
Investment property
2025
£
Fair value
At 1 April 2024 and 31 March 2025
730,000
BENBROOK PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
4
Investment property
(Continued)
- 5 -

Investment properties are shown at fair value required by FRS 102 1A. The valuation has been determined by the directors who believe that £730,000 represents the fair value of the investment properties held at the balance sheet date.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
1,364
1,360
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
7,822
9,297
Other creditors
40,508
59,013
48,330
68,310
7
Revaluation reserve
2025
2024
£
£
At the beginning of the year
265,552
265,552
Deferred tax on revaluation of tangible assets
(2,774)
-
At the end of the year
262,778
265,552
2025-03-31 2024-04-01 false false false 21 October 2025 CCH Software CCH Accounts Production 2025.300 Development Of Building Projects
Mrs K M Vaughan Mrs G M Cleverdon 01352398 2024-04-01 2025-03-31 01352398 2025-03-31 01352398 2024-03-31 01352398 core:WithinOneYear 2025-03-31 01352398 core:WithinOneYear 2024-03-31 01352398 core:CurrentFinancialInstruments 2025-03-31 01352398 core:CurrentFinancialInstruments 2024-03-31 01352398 core:ShareCapital 2025-03-31 01352398 core:ShareCapital 2024-03-31 01352398 core:RevaluationReserve 2025-03-31 01352398 core:RevaluationReserve 2024-03-31 01352398 core:RetainedEarningsAccumulatedLosses 2025-03-31 01352398 core:RetainedEarningsAccumulatedLosses 2024-03-31 01352398 core:RevaluationReserve 2024-03-31 01352398 core:RevaluationReserve 2023-03-31 01352398 bus:Director1 2024-04-01 2025-03-31 01352398 core:FurnitureFittings 2024-04-01 2025-03-31 01352398 core:ComputerEquipment 2024-04-01 2025-03-31 01352398 2023-04-01 2024-03-31 01352398 core:FurnitureFittings 2024-03-31 01352398 core:ComputerEquipment 2024-03-31 01352398 2024-03-31 01352398 core:FurnitureFittings 2025-03-31 01352398 core:ComputerEquipment 2025-03-31 01352398 core:FurnitureFittings 2024-03-31 01352398 core:ComputerEquipment 2024-03-31 01352398 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 01352398 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 01352398 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 01352398 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 01352398 bus:FRS102 2024-04-01 2025-03-31 01352398 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 01352398 bus:Director2 2024-04-01 2025-03-31 01352398 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP