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Company Registration No. 11305292 (England and Wales)
Benchmark Living Group Ltd Unaudited accounts for the year ended 30 April 2025
Benchmark Living Group Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Benchmark Living Group Ltd Company Information for the year ended 30 April 2025
Director
Claire Heppenstall
Company Number
11305292 (England and Wales)
Registered Office
Office 9, Dalton House 60 Windsor Avenue London SW19 2RR United Kingdom
Accountants
RAE Business Services (Yorkshire) Limited First Floor 85 Great Portland Street London W1W 7LT
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Benchmark Living Group Ltd Accountants' report
Accountants' report to the director of Benchmark Living Group Ltd on the preparation of the unaudited statutory accounts for the year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Benchmark Living Group Ltd for the year ended 30 April 2025 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Benchmark Living Group Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Benchmark Living Group Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Benchmark Living Group Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Benchmark Living Group Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Benchmark Living Group Ltd. You consider that Benchmark Living Group Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Benchmark Living Group Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
RAE Business Services (Yorkshire) Limited First Floor 85 Great Portland Street London W1W 7LT 2 December 2025
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Benchmark Living Group Ltd Statement of financial position as at 30 April 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,360
-
Investment property
5
440,000
420,000
441,360
420,000
Current assets
Debtors
6
1,196
1,196
Cash at bank and in hand
20,417
11,587
21,613
12,783
Creditors: amounts falling due within one year
7
(206,052)
(206,292)
Net current liabilities
(184,439)
(193,509)
Total assets less current liabilities
256,921
226,491
Creditors: amounts falling due after more than one year
8
(251,320)
(235,503)
Provisions for liabilities
Deferred tax
9
(1,031)
-
Net assets/(liabilities)
4,570
(9,012)
Capital and reserves
Called up share capital
1,000
1,000
Revaluation reserve
76,191
61,191
Profit and loss account
(72,621)
(71,203)
Shareholders' funds
4,570
(9,012)
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 December 2025 and were signed on its behalf by
Claire Heppenstall Director Company Registration No. 11305292
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Benchmark Living Group Ltd Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
Benchmark Living Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 11305292. The registered office is Office 9, Dalton House , 60 Windsor Avenue, London, SW19 2RR, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33% on cost
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Benchmark Living Group Ltd Notes to the Accounts for the year ended 30 April 2025
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 May 2024
-
Additions
1,399
At 30 April 2025
1,399
Depreciation
Charge for the year
39
At 30 April 2025
39
Net book value
At 30 April 2025
1,360
5
Investment property
2025
£
Fair value at 1 May 2024
420,000
Net gain from fair value adjustments
20,000
At 30 April 2025
440,000
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
1,196
1,196
7
Creditors: amounts falling due within one year
2025
2024
£
£
Loans from directors
205,967
205,967
Accruals
85
325
206,052
206,292
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
251,320
235,503
Aggregate of amounts that fall due for payment after five years
251,320
235,503
Included in long term creditors are bank loans secured on investment properties. Personal guarantees have been provided.
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Benchmark Living Group Ltd Notes to the Accounts for the year ended 30 April 2025
9
Deferred taxation
2025
2024
£
£
Revaluation of investment property
25,397
20,397
Tax losses carried forward
(24,366)
(20,397)
1,031
-
2025
2024
£
£
Charged to the profit and loss account
1,031
-
Provision at end of year
1,031
-
10
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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