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Company registration number: 10010297
Benchmark Accounting Services Limited
Unaudited filleted abridged financial statements
31 May 2025
Benchmark Accounting Services Limited
Contents
Directors and other information
Accountants report
Abridged statement of financial position
Statement of changes in equity
Notes to the financial statements
Benchmark Accounting Services Limited
Directors and other information

| Director | Eric Ashong
| Secretary | Eric Ashong
| Company number | 10010297
| Registered office | 187 High Road Leyton
|  | London
|  | E15 2BY
| Accountants | Ashford Louis
|  | Chartered Certified Accountants
|  | 187 High Road Leyton
|  | London
|  | E15 2BY

Benchmark Accounting Services Limited
Chartered accountants report to the director on the preparation of the
unaudited statutory financial statements of Benchmark Accounting Services Limited
Year ended 31 May 2025
As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 31 May 2025 which comprise the abridged statement of financial position, statement of changes in equity and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
Ashford Louis
Chartered Certified Accountants
187 High Road Leyton
London
E15 2BY
26 May 2026
Benchmark Accounting Services Limited
Abridged statement of financial position
31 May 2025

|  |  | 31/05/25 |  |  |  | 31/05/24 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Intangible assets |  | 5 | 33,917 |  |  |  | 38,390 |  |
Tangible assets |  | 6 | 9,901 |  |  |  | 3,265 |  |
Investments |  | 7 | 147,000 |  |  |  | 130,000 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 190,818 |  |  |  | 171,655
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 1,440 |  |  |  | 1,150 |  |
Debtors |  |  | 56,281 |  |  |  | 32,337 |  |
Cash at bank and in hand |  |  | 11,405 |  |  |  | 40,848 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 69,126 |  |  |  | 74,335 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  |  | ( 108,439) |  |  |  | ( 101,065) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 39,313) |  |  |  | ( 26,730)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 151,505 |  |  |  | 144,925
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  |  |  |  | ( 29,160) |  |  |  | ( 34,567)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 122,345 |  |  |  | 110,358
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  | 122,245 |  |  |  | 110,258
|  |  |  |  | _______ |  |  |  | _______
Shareholder funds |  |  |  |  | 122,345 |  |  |  | 110,358
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.
All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 31 May 2025 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the board of directors and authorised for issue on 26 May 2026 , and are signed on behalf of the board by:
Eric Ashong
Director
Company registration number: 10010297
Benchmark Accounting Services Limited
Statement of changes in equity
Year ended 31 May 2025

|  | Called up share capital |  | Profit and loss account | Total |  |  |  |  |
|  | £ |  | £ | £ |  |  |  |  |
At 1 June 2023 |  | 100 |  | 90,707 | 90,807 |  |  |  |  |
Profit for the year |  |  |  | 23,551 | 23,551 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 23,551 | 23,551 |  |  |  |  |
Dividends paid and payable |  |  |  | ( 4,000) | ( 4,000) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total investments by and distributions to owners |  | - |  | ( 4,000) | ( 4,000) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 31 May 2024 and 1 June 2024 |  | 100 |  | 110,258 | 110,358 |  |  |  |  |
Profit for the year |  |  |  | 15,987 | 15,987 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 15,987 | 15,987 |  |  |  |  |
Dividends paid and payable |  |  |  | ( 4,000) | ( 4,000) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total investments by and distributions to owners |  | - |  | ( 4,000) | ( 4,000) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 31 May 2025 |  | 100 |  | 122,245 | 122,345 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |

Benchmark Accounting Services Limited
Notes to the financial statements
Year ended 31 May 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 187 High Road Leyton, London, E15 2BY.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
At the time of approving the financial statements, having reviewed the company's current position, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, a period of not less than 12 months from the date ofapproval of these financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill | - | 10 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fittings fixtures and equipment | - | 20 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Work-in-progress
Work in progress (WIP) is billable hours spent on a client engagement that have not yet been invoiced, based on the service contract.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Staff costs
The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).
The aggregate payroll costs incurred during the year were:

|  |  | Year | Period
|  |  | ended | ended
|  |  | 31/05/25 | 31/05/24
|  |  | £ | £
| Wages and salaries |  | 91,003 | 94,167
| Social security costs |  | 2,296 | 280
| Other pension costs |  | 7,262 | 1,334
|  |  | _______ | _______
|  |  | 100,561 | 95,781
|  |  | _______ | _______

5. Intangible assets

|  | £ |  |  |  |  |
| Cost |  |  |  |  |  |
| At 1 June 2024 and 31 May 2025 | 64,725 |  |  |  |  |
|  | _______ |  |  |  |  |
| Amortisation |  |  |  |  |  |
| At 1 June 2024 | 26,335 |  |  |  |  |
| Charge for the year | 4,473 |  |  |  |  |
|  | _______ |  |  |  |  |
| At 31 May 2025 | 30,808 |  |  |  |  |
|  | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 May 2025 | 33,917 |  |  |  |  |
|  | _______ |  |  |  |  |
| At 31 May 2024 | 38,390 |  |  |  |  |
|  | _______ |  |  |  |  |

6. Tangible assets

|  | £ |  |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 June 2024 | 18,686 |  |  |  |  |  |
| Additions | 9,111 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| At 31 May 2025 | 27,797 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 June 2024 | 15,421 |  |  |  |  |  |
| Charge for the year | 2,475 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| At 31 May 2025 | 17,896 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 May 2025 | 9,901 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| At 31 May 2024 | 3,265 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |

7. Investments

|  | £ |  |  |  |  |
| Cost |  |  |  |  |  |
| At 1 June 2024 | 130,000 |  |  |  |  |
| Additions | 17,000 |  |  |  |  |
|  | _______ |  |  |  |  |
| At 31 May 2025 | 147,000 |  |  |  |  |
|  | _______ |  |  |  |  |
| Impairment |  |  |  |  |  |
| At 1 June 2024 and 31 May 2025 | - |  |  |  |  |
|  | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 May 2025 | 147,000 |  |  |  |  |
|  | _______ |  |  |  |  |
| At 31 May 2024 | 130,000 |  |  |  |  |
|  | _______ |  |  |  |  |

8. Related party transactions
During the year the company entered into the following transactions with related parties:

|  | Transaction value |  | Balance owed by/(owed to) |
|  | Year | Period | Year | Period
|  | ended | ended | ended | ended
|  | 31/05/25 | 31/05/24 | 31/05/25 | 31/05/24
|  | £ | £ | £ | £
| Entities with control over the entity | - | - | ( 1,559) | ( 129)
|  | _______ | _______ | _______ | _______