REGISTERED NUMBER: 09531049 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2025

FOR

BENOIT PROPERTIES INTERNATIONAL LTD

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mr M Lavin

Mr F Benoit

REGISTERED OFFICE:

123 Wellington Road South

Stockport

Cheshire

SK1 3TH

REGISTERED NUMBER:

09531049 (England and Wales)

ACCOUNTANTS:

Allens Accountants Limited

Chartered Accountants

123 Wellington Road South

Stockport

Cheshire

SK1 3TH

FIXED ASSETS

Tangible assets

4

16,791

17,977

Investments

5

4,284

4,284

21,075

22,261

CURRENT ASSETS

Debtors

6

335,987

381,962

Cash at bank

47,921

137,578

383,908

519,540

CREDITORS

Amounts falling due within one year

7

137,179

96,559

NET CURRENT ASSETS

246,729

422,981

TOTAL ASSETS LESS CURRENT LIABILITIES

267,804

445,242

PROVISIONS FOR LIABILITIES

8

4,198

4,494

NET ASSETS

263,606

440,748

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

263,506

440,648

SHAREHOLDERS' FUNDS

263,606

440,748

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28th November 2025 and were signed on its behalf by:

Mr M Lavin - Director

1.	STATUTORY INFORMATION

Benoit Properties International 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.

Turnover

Turnover represents the total amount receivable by the company for services provided, excluding VAT and trade discounts. Revenue is recognised at the point the company has met its contractual obligations and obtained its right to full consideration. This is generally on the unconditional exchange of contracts.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost, 15% on reducing balance and 15% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st May 2024

58,152

Additions

3,829

At 30th April 2025

61,981

DEPRECIATION

At 1st May 2024

40,175

Charge for year

5,015

At 30th April 2025

45,190

NET BOOK VALUE

At 30th April 2025

16,791

At 30th April 2024

17,977

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st May 2024

and 30th April 2025

4,284

NET BOOK VALUE

At 30th April 2025

4,284

At 30th April 2024

4,284

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,499

116,218

Other debtors

331,488

265,744

335,987

381,962

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

15,356

53,697

Other creditors

121,823

42,862

137,179

96,559

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

4,198

4,494

Deferred

tax

£

Balance at 1st May 2024

4,494

Credit to Statement of Income and Retained Earnings during year

(296

)

Balance at 30th April 2025

4,198

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

Ordinary A

£1

50

50

50

Ordinary B

£1

50

50

100

100