Betteshanger Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00636696 (England and Wales)

Financial Statements for the Year Ended 5 April 2025

for

Betteshanger Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Lady Marie - Sygne Northbourne

Lord C W H Northbourne

The Hon A C W P James

The Honour S R E C James

The Hon O M K C James

SECRETARY:

Lord C W H Northbourne

REGISTERED OFFICE:

Northbourne Court

Northbourne

Deal

Kent.

CT14 0LW

REGISTERED NUMBER:

00636696 (England and Wales)

ACCOUNTANTS:

Knight Frank LLP

Assembly Building B

5th Floor

Cheese Lane

Bristol

BS2 0JJ

FIXED ASSETS

Tangible assets

4

-

Investment property

5

343,518

345,575

343,518

345,575

CURRENT ASSETS

Debtors

6

94,445

102,505

Cash at bank

2,901

12,728

97,346

115,233

CREDITORS

Amounts falling due within one year

7

26,270

22,703

NET CURRENT ASSETS

71,076

92,530

TOTAL ASSETS LESS CURRENT
LIABILITIES

414,594

438,105

CAPITAL AND RESERVES

Called up share capital

8

1,050

Capital redemption reserve

9

135,557

Retained earnings

9

277,987

301,498

SHAREHOLDERS' FUNDS

414,594

438,105

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 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 5 December 2025 and were signed on its behalf by:

Lord C W H Northbourne - Director

1.	STATUTORY INFORMATION

Betteshanger Investments 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.

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.

Fixtures and fittings

-

20% on reducing balance

Investment property

Investment property is held at cost, with buildings being depreciated over their expected useful life which is 2%, rather than being restated annually at market value as required by the Financial Reporting Standards for Smaller Entities (effective April 2008). The directors acknowledge that the market value of the assets is higher than stated in the accounts, but that it would require undue cost and effort to re-value on an on-going basis.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 6 April 2024

and 5 April 2025

1,443

DEPRECIATION

At 6 April 2024

and 5 April 2025

1,443

NET BOOK VALUE

At 5 April 2025

-

At 5 April 2024

-

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 6 April 2024

and 5 April 2025

393,501

DEPRECIATION

At 6 April 2024

47,926

Charge for year

2,057

At 5 April 2025

49,983

NET BOOK VALUE

At 5 April 2025

343,518

At 5 April 2024

345,575

Included in investment property is land that costs £289,246, which is not depreciated.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

92,824

94,825

Other debtors

1,125

Directors' loan accounts

71

6,155

Accrued income

425

400

94,445

102,505

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

5,676

2,107

Other creditors

512

514

Deferred income

14,773

Accrued expenses

5,309

26,270

22,703

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

1,050

Ordinary

1

1,050

9.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

At 6 April 2024

301,498

135,557

437,055

Deficit for the year

(23,511

)

(23,511

)

At 5 April 2025

277,987

135,557

413,544

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 5 April 2025 and 5 April 2024:

2025

2024

£

Lady Marie - Sygne Northbourne

Balance outstanding at start of year

-

1,209

Amounts repaid

-

(1,209

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

The Hon O M K C James

Balance outstanding at start of year

3,655

3,020

Amounts advanced

-

635

Amounts repaid

(3,584

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

71

3,655

Lord C W H Northbourne

Balance outstanding at start of year

2,500

5,000

Amounts repaid

(2,500

)

(2,500

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

2,500

The directors loans are interest free and repayable on demand.

11.	RELATED PARTY DISCLOSURES

Northbourne Farming Partnership (NFP)

Lord C W H Northbourne is a director of BIL and a member of NFP. NFP rents New Downs Farm and Stoneheap and Telegraph Farms from BIL. During the year BIL invoiced NFP £31,607. The amount outstanding at 05 April 2025 is £92,824. (2024: £89,824).

Transactions and amounts with directors have been disclosed in note 3 and 12.