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Company registration number: 10046421
Benroc Investments Limited
Unaudited filleted financial statements
31 March 2026
Benroc Investments Limited
Contents
Directors and other information
Accountants report
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Benroc Investments Limited
Directors and other information

| Directors | Miss B Montagnier
|  | Mr R Clarkson
| Company number | 10046421
| Registered office | Vaughan Chambers
|  | Vaughan Road
|  | Harpenden
|  | AL5 4EE
| Accountants | Hicks and Company
|  | Chartered Accountants
|  | Vaughan Chambers
|  | Vaughan Road
|  | Harpenden
|  | AL5 4EE

Benroc Investments Limited
Chartered accountants report to the board of directors on the preparation of the
unaudited statutory financial statements of Benroc Investments Limited
Year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Benroc Investments Limited for the year ended 31 March 2026 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the board of directors of Benroc Investments Limited, as a body, in accordance with the terms of our engagement letter dated 5 June 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Benroc Investments Limited and state those matters that we have agreed to state to the board of directors of Benroc Investments Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Benroc Investments Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Benroc Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Benroc Investments Limited. You consider that Benroc Investments Limited 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 financial statements of Benroc Investments Limited. 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 financial statements.
Hicks and Company
Chartered Accountants
Vaughan Chambers
Vaughan Road
Harpenden
AL5 4EE
9 June 2026
Benroc Investments Limited
Statement of financial position
31 March 2026

|  |  | 2026 |  |  |  | 2025 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 2,523,897 |  |  |  | 3,083,727 |  |
|  |  | __________ |  |  |  | __________ |  |
|  |  |  |  | 2,523,897 |  |  |  | 3,083,727
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 6 | 6,129 |  |  |  | 18,876 |  |
Cash at bank and in hand |  |  | 42,655 |  |  |  | 65,093 |  |
|  |  | __________ |  |  |  | __________ |  |
|  |  | 48,784 |  |  |  | 83,969 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 11,921) |  |  |  | ( 37,251) |  |
|  |  | __________ |  |  |  | __________ |  |
Net current assets |  |  |  |  | 36,863 |  |  |  | 46,718
|  |  |  |  | __________ |  |  |  | __________
Total assets less current liabilities |  |  |  |  | 2,560,760 |  |  |  | 3,130,445
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 8 |  |  | ( 2,252,858) |  |  |  | ( 2,811,608)
Provisions for liabilities |  |  |  |  | ( 62,800) |  |  |  | ( 65,500)
|  |  |  |  | __________ |  |  |  | __________
Net assets |  |  |  |  | 245,102 |  |  |  | 253,337
|  |  |  |  | __________ |  |  |  | __________
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 200 |  |  |  | 200
Revaluation reserve |  |  |  |  | 346,862 |  |  |  | 378,939
Profit and loss account |  |  |  |  | ( 101,960) |  |  |  | ( 125,802)
|  |  |  |  | __________ |  |  |  | __________
Shareholders funds |  |  |  |  | 245,102 |  |  |  | 253,337
|  |  |  |  | __________ |  |  |  | __________

For the year ending 31 March 2026 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 financial statements for the year in question in accordance with section 476;
- The directors acknowledge 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 statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 09 June 2026 , and are signed on behalf of the board by:
Miss B Montagnier
Director
Company registration number: 10046421
Benroc Investments Limited
Statement of changes in equity
Year ended 31 March 2026

|  | Called up share capital |  | Revaluation reserve |  | Profit and loss account | Total |  |  |
|  | £ |  | £ |  | £ | £ |  |  |
At 1 April 2024 |  | 200 |  | 382,912 |  | ( 100,883) | 282,229 |  |  |
Loss for the year |  |  |  |  |  | ( 28,892) | ( 28,892) |  |  |
Other comprehensive income for the year: |  |  |  |  |  |  |  |  |  |
Reclassification from revaluation reserve to profit and loss account |  |  |  | ( 3,973) |  | 3,973 | - |  |  |
|  | __________ |  | __________ |  | __________ | __________ |  |  |
Total comprehensive income for the year |  | - |  | ( 3,973) |  | ( 24,919) | ( 28,892) |  |  |
|  | __________ |  | __________ |  | __________ | __________ |  |  |
At 31 March 2025 and 1 April 2025 |  | 200 |  | 378,939 |  | ( 125,802) | 253,337 |  |  |
Loss for the year |  |  |  |  |  | ( 8,235) | ( 8,235) |  |  |
Other comprehensive income for the year: |  |  |  |  |  |  |  |  |  |
Reclassification from revaluation reserve to profit and loss account |  |  |  | ( 32,077) |  | 32,077 | - |  |  |
|  | __________ |  | __________ |  | __________ | __________ |  |  |
Total comprehensive income for the year |  | - |  | ( 32,077) |  | 23,842 | ( 8,235) |  |  |
|  | __________ |  | __________ |  | __________ | __________ |  |  |
At 31 March 2026 |  | 200 |  | 346,862 |  | ( 101,960) | 245,102 |  |  |
|  | __________ |  | __________ |  | __________ | __________ |  |  |

Benroc Investments Limited
Notes to the financial statements
Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Vaughan Chambers, Vaughan Road, Harpenden, AL5 4EE.
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
The accounts are prepared on a going concern basis which assumes the continued support of the directors.
Turnover
Turnover represents the total value of rental income received during the period and derives from activities falling within the company's ordinary activities.
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.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
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:

| Computer equipment | - | 25 % | straight line

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.
Investment property
Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are 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.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
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.Debt instruments are subsequently measured at amortised cost.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).
5. Tangible assets

|  | Investment property | Fixtures, fittings and equipment | Total |  |  |  |
|  | £ | £ | £ |  |  |  |
| Cost or valuation |  |  |  |  |  |  |
| At 1 April 2025 | 3,083,513 | 1,159 | 3,084,672 |  |  |  |
| Disposals | ( 618,032) | - | ( 618,032) |  |  |  |
| Revaluation | 58,337 | - | 58,337 |  |  |  |
|  | __________ | __________ | __________ |  |  |  |
| At 31 March 2026 | 2,523,818 | 1,159 | 2,524,977 |  |  |  |
|  | __________ | __________ | __________ |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 April 2025 | - | 945 | 945 |  |  |  |
| Charge for the year | - | 135 | 135 |  |  |  |
|  | __________ | __________ | __________ |  |  |  |
| At 31 March 2026 | - | 1,080 | 1,080 |  |  |  |
|  | __________ | __________ | __________ |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 March 2026 | 2,523,818 | 79 | 2,523,897 |  |  |  |
|  | __________ | __________ | __________ |  |  |  |
| At 31 March 2025 | 3,083,513 | 214 | 3,083,727 |  |  |  |
|  | __________ | __________ | __________ |  |  |  |

Investment property
The investment properties were revalued by the directors at the balance sheet date at their open market value. The historical cost of the properties was £2,114,155.
6. Debtors

|  |  | 2026 | 2025
|  |  | £ | £
| Other debtors |  | 6,129 | 18,876
|  |  | __________ | __________

7. Creditors: amounts falling due within one year

|  |  | 2026 | 2025
|  |  | £ | £
| Trade creditors |  | 295 | 214
| Social security and other taxes |  | 225 | -
| Other creditors |  | 11,401 | 37,037
|  |  | __________ | __________
|  |  | 11,921 | 37,251
|  |  | __________ | __________

8. Creditors: amounts falling due after more than one year

|  |  | 2026 | 2025
|  |  | £ | £
| Bank loans and overdrafts |  | 1,132,406 | 1,691,156
| Other creditors |  | 1,120,452 | 1,120,452
|  |  | __________ | __________
|  |  | 2,252,858 | 2,811,608
|  |  | __________ | __________

The bank loans of £1,132,406 are secured by fixed and floating charges over the assets of the company.
9. Directors advances, credits and guarantees

| During the year the directors entered into the following advances and credits with the company: |  |  |  |  |  |
2026 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| Miss B Montagnier | ( 1,125,940) | ( 791) | 747 | ( 1,125,984) |  |
|  | __________ | __________ | __________ | __________ |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| Miss B Montagnier | ( 1,125,924) | ( 747) | 731 | ( 1,125,940) |  |
|  | __________ | __________ | __________ | __________ |  |

Included in the balance carried forward at 31 March 2026 is a loan of £1,120,452. Interest and repayment terms are as set out in a loan agreement between the company and Miss B Montagnier .