Company registration number 06997085 (England and Wales)
BENELL LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
BENELL LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
BENELL LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
7,296
8,917
Investment property
4
900,229
900,230
Investments
5
120
120
907,645
909,267
Current assets
Debtors
6
694,908
648,799
Cash at bank and in hand
715,727
254,692
1,410,635
903,491
Creditors: amounts falling due within one year
7
(327,507)
(130,974)
Net current assets
1,083,128
772,517
Total assets less current liabilities
1,990,773
1,681,784
Creditors: amounts falling due after more than one year
8
(450,000)
(450,000)
Net assets
1,540,773
1,231,784
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
1,540,673
1,231,684
Total equity
1,540,773
1,231,784
BENELL LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 AUGUST 2025
31 August 2025
- 2 -

For the financial year ended 31 August 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 7 April 2026 and are signed on its behalf by:
A D Joshi
Director
Company registration number 06997085 (England and Wales)
BENELL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
1
Accounting policies
Company information

Benell Limited is a private company limited by shares incorporated in England and Wales. The registered office is Top Hall Farm, 184 Bawtry Road, Bessacarr, Doncaster, South Yorkshire, United Kingdom, DN4 7BU.

1.1
Accounting convention

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

Fixtures and fittings
25% reducing balance
Computers
3 years 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, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are 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.

BENELL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 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.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7

Investment

Fixed asset investments are stated at cost less provision for diminution in value.

2
Employees

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

2025
2024
Number
Number
Total
4
2
BENELL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2024
42,281
Additions
1,347
At 31 August 2025
43,628
Depreciation and impairment
At 1 September 2024
33,364
Depreciation charged in the year
2,968
At 31 August 2025
36,332
Carrying amount
At 31 August 2025
7,296
At 31 August 2024
8,917
4
Investment property
2025
£
Fair value
At 1 September 2024 and 31 August 2025
900,229
5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
120
120
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings and undertakings in which the company has a participating interest
458,197
420,893
Other debtors
236,711
227,906
694,908
648,799
BENELL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
129,141
35,202
Other creditors
198,366
95,772
327,507
130,974
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
450,000
450,000

The bank loans are secured by a first charge on properties owned by the company and the directors, Mr A D Joshi and Mrs J C Joshi.

9
Related party transactions

At the year end TR3A Estates Limited owes Benell Limited £458,197 (2024 : £420,893). The director, Mr A D Joshi, is also a director of TR3A Estates Limited, and Benell Limited owns 33% of the shares.

10
Directors' transactions

At the year end the directors owed the company £21,943 (2024 : £7,318) This loan is interest free and has no formal repayment terms.

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