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Registration number: 07775289

Bentley Chemicals Holdings Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Bentley Chemicals Holdings Limited

(Registration number: 07775289)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 22,890 | 26,661
Investment property | 5 | 3,987,517 | 3,987,517
Investments | 6 | 2,328,608 | 2,328,608
|  | 6,339,015 | 6,342,786
Current assets |  |  |
Debtors | 7 | 13,010 | 17,640
Cash at bank and in hand |  | 199,401 | 19,856
|  | 212,411 | 37,496
Creditors: Amounts falling due within one year | 8 | (749,353) | (556,903)
Net current liabilities |  | (536,942) | (519,407)
Total assets less current liabilities |  | 5,802,073 | 5,823,379
Creditors: Amounts falling due after more than one year | 8 | (1,491,962) | (1,677,375)
Provisions for liabilities |  | (59,800) | (60,600)
Net assets |  | 4,250,311 | 4,085,404
Capital and reserves |  |  |
Called up share capital | 9 | 1,500 | 1,500
Revaluation reserve |  | 176,370 | 176,370
Retained earnings |  | 4,072,441 | 3,907,534
Shareholders' funds |  | 4,250,311 | 4,085,404

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Bentley Chemicals Holdings Limited

(Registration number: 07775289)
Balance Sheet as at 31 December 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 April 2026 and signed on its behalf by:

......................................... C Warren Company secretary and director

Bentley Chemicals Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Frederick Road
Hoo Farm Industrial Estate
Kidderminster
Worcestershire
DY11 7RA

These financial statements were authorised for issue by the Board on 17 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of rents received or receivable in the year.
The company recognises revenue when: the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Monetary assetsand liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transaction in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to the profit and loss account.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Bentley Chemicals Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and equipment | 10% pa on a straight line basis and 20% pa on a reducing balance basis.
Fixtures and fittings | 20% pa on a reducing balance basis.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Bentley Chemicals Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

Bentley Chemicals Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Fixtures and fittings £ | Plant and machinery £ | Total £
Cost or valuation
At 1 January 2025 | 28,257 | 104,662 | 132,919
At 31 December 2025 | 28,257 | 104,662 | 132,919
Depreciation
At 1 January 2025 | 26,130 | 80,128 | 106,258
Charge for the year | 426 | 3,345 | 3,771
At 31 December 2025 | 26,556 | 83,473 | 110,029
Carrying amount
At 31 December 2025 | 1,701 | 21,189 | 22,890
At 31 December 2024 | 2,127 | 24,534 | 26,661

5 | Investment properties

| 2025 £
At 1 January | 3,987,517
At 31 December | 3,987,517

The original investment property was valued on 31 December 2016 by an independent valuer at market value, the directors believe that this value is still appropriate.
There were investment property purchases in the financial years ended 31st December 2023 and 31st December 2024. These were at market value and therefore the value of these properties is still considered appropriate by the directors.
The historical cost of the property was £3,752,347 (2024 - £3,752,347).

6 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 2,328,608 | 2,328,608

Bentley Chemicals Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Subsidiaries | £
Cost or valuation
At 1 January 2025 | 2,328,608
Provision
Carrying amount
At 31 December 2025 | 2,328,608
At 31 December 2024 | 2,328,608

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Bentley Chemicals Limited | Frederick Road Hoo Farm Industrial Estate Kidderminster Worcestershire DY11 7RA | Ordinary £1 shares | 100% | 100%
Benam East Herts Management Company Limited | C/O Bentley Chemicals Limited, Hoo Farm Industrial Estate Frederick Road Kidderminster Worcestershire DY11 7RA | Ordinary £1 shares | 100% | 100%

Subsidiary undertakings
Bentley Chemicals Limited The principal activity of Bentley Chemicals Limited is blending, sales and distribution of specialised chemicals and minerals.
Benam East Herts Management Company Limited The principal activity of Benam East Herts Management Company Limited is Dormant company.

7 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 13,010 | 17,640
| 13,010 | 17,640

Bentley Chemicals Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 11 | 180,966 | 157,765
Trade creditors |  | 5,204 | 7,056
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 12 | 500,721 | 334,333
Taxation and social security |  | 53,991 | 48,374
Accruals and deferred income |  | 8,470 | 9,374
Other creditors |  | 1 | 1
|  | 749,353 | 556,903

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 11 | 1,491,962 | 1,677,375

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary B £1 of £1 each | 500 | 500 | 500 | 500
Ordinary £1 of £1 each | 1,000 | 1,000 | 1,000 | 1,000
| 1,500 | 1,500 | 1,500 | 1,500

10 | Reserves

The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:

| Revaluation reserve £ | Total £
Surplus/deficit on property, plant and equipment revaluation | (13,800) | (13,800)

Bentley Chemicals Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

11 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 662,889 | 759,694
Other borrowings | 829,073 | 917,681
| 1,491,962 | 1,677,375

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 92,073 | 80,527
Other borrowings | 88,893 | 77,238
| 180,966 | 157,765

Bank borrowings

Bank loan 1 is denominated in £, and the final instalment is due on 31 August 2038. The carrying amount at year end is £611,951 (2024 - £642,547). The first bank loan is secured by a first legal charge over the company's freehold property in East London.
Bank loan 2 is denominated in £, and the final instalment is due on 31 May 2028. The carrying amount at year end is £143,011 (2024 - £197,674). The second bank loan is secured by a first legal charge over the company's freehold property in Kidderminster.

12 | Related party transactions

Summary of transactions with subsidiaries

Bentley Chemicals Limited (Subsidiary)
Rent received from the subsidiary during the year amounted to £318,000 (2024 - £290,000). At the balance sheet date the amount due to Bentley Chemicals Limited was £500,721 (2024 - £334,333).

13 | Parent and ultimate parent undertaking

The company's immediate parent is Across The Pond, Inc, incorporated in USA.