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REGISTERED NUMBER: 10710587 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2024

for

Bentley Heights Limited

Bentley Heights Limited (Registered number: 10710587)

Contents of the Financial Statements

for the Year Ended 30 November 2024

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

Bentley Heights Limited (Registered number: 10710587)

Balance Sheet

30 November 2024

| 30.11.24 |  | 30.11.23

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 69,550 |  | 78,243 |  |

Tangible assets | 5 | 105,153 |  | 140,193 |  |

Investments | 6 | 1 |  | 1 |  |

174,704 |  | 218,437 |  |

CURRENT ASSETS

Stocks | 14,738 |  | 13,368 |  |

Debtors | 7 | 178,182 |  | 121,947 |  |

Cash at bank and in hand | 4,394 |  | 2,135 |  |

197,314 |  | 137,450 |  |

CREDITORS

Amounts falling due within one year | 8 | (269,439 | ) | (200,021 | ) |

NET CURRENT LIABILITIES | (72,125 | ) | (62,571 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 102,579 |  | 155,866 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (81,020 | ) | (107,648 | ) |

NET ASSETS | 21,559 |  | 48,218 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 300 |  | 300 |  |

Retained earnings | 21,259 |  | 47,918 |  |

SHAREHOLDERS' FUNDS | 21,559 |  | 48,218 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 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.

Bentley Heights Limited (Registered number: 10710587)

Balance Sheet - continued

30 November 2024

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 14 January 2026 and were signed on its behalf by:

G H M Haji - Director | M J Kanani - Director

T M G Haji - Director

Bentley Heights Limited (Registered number: 10710587)

Notes to the Financial Statements

for the Year Ended 30 November 2024

1. | STATUTORY INFORMATION

| Bentley Heights Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 10710587

| Registered office: | Primera Accountants Limited

| First Floor Spitalfields House

| Stirling way

| Borehamwood

| WD6 2FX

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

Bentley Heights Limited (Registered number: 10710587)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2024

2. | ACCOUNTING POLICIES - continued

| Turnover

| Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

| When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

| Goodwill

| Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

| For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

Bentley Heights Limited (Registered number: 10710587)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2024

2. | ACCOUNTING POLICIES - continued

| 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 recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

| Land and buildings Leasehold |  |  | Straight line basis over the unexpired term of the lease |  |

| Fixture, fittings & equipment |  |  | 25% per annum on reducing balance basis |  |

| 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.

| Fixed asset investments

| Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

| A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

| An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

| Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Bentley Heights Limited (Registered number: 10710587)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2024

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

| 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.

Bentley Heights Limited (Registered number: 10710587)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2024

2. | ACCOUNTING POLICIES - continued

| 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.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

| Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

| Government grants

| Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

| A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

| Foreign exchange

| Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

| 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 2 (2023 - 5 ) .

Bentley Heights Limited (Registered number: 10710587)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2024

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 December 2023

| and 30 November 2024 | 86,937 |  |

| AMORTISATION

| At 1 December 2023 | 8,694 |  |

| Charge for year | 8,693 |  |

| At 30 November 2024 | 17,387 |  |

| NET BOOK VALUE

| At 30 November 2024 | 69,550 |  |

| At 30 November 2023 | 78,243 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 December 2023

| and 30 November 2024 | 56,732 |  | 117,934 |  | 174,666 |  |

| DEPRECIATION

| At 1 December 2023 | 11,315 |  | 23,158 |  | 34,473 |  |

| Charge for year | 11,347 |  | 23,693 |  | 35,040 |  |

| At 30 November 2024 | 22,662 |  | 46,851 |  | 69,513 |  |

| NET BOOK VALUE

| At 30 November 2024 | 34,070 |  | 71,083 |  | 105,153 |  |

| At 30 November 2023 | 45,417 |  | 94,776 |  | 140,193 |  |

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 December 2023

| and 30 November 2024 | 1 |  |

| NET BOOK VALUE

| At 30 November 2024 | 1 |  |

| At 30 November 2023 | 1 |  |

Bentley Heights Limited (Registered number: 10710587)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2024

6. | FIXED ASSET INVESTMENTS - continued

| The trade was hived up into Bentley Heights Limited at the beginning of the current year. As a result, the investment was reclassified to Goodwill.

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.11.24 |  | 30.11.23

£ | £ |

| Trade debtors | 1,578 |  | 655 |  |

| Other debtors | 176,604 |  | 121,292 |  |

178,182 |  | 121,947 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.11.24 |  | 30.11.23

£ | £ |

| Bank loans and overdrafts | 27,143 |  | 27,143 |  |

| Trade creditors | 2,280 |  | - |  |

| Taxation and social security | - |  | 10,435 |  |

| Other creditors | 240,016 |  | 162,443 |  |

269,439 |  | 200,021 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.11.24 |  | 30.11.23

£ | £ |

| Bank loans | 81,020 |  | 107,648 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.11.24 |  | 30.11.23

| value: | £ | £ |

| 300 | Ordinary | £1 | 300 |  | 300 |  |

11. | RELATED PARTY TRANSACTIONS

| Included within debtors is an amount of £167,138 (2023: £110,620) owed by companies in which the directors have material interest.

| Included within creditors is an amount of £100,418 (2023: £78,576) owed to companies in which the directors have material interest.

| Included within other creditors is an amount of £129,929 (2023: £82,006) owed to the directors.

12. | ULTIMATE CONTROLLING PARTY

| The company is controlled by the directors.