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Company No: 12589904 (England and Wales)

# BENTLEY INVESTMENT GROUP LIMITED

### Unaudited Financial Statements
For the financial year ended 31 October 2025
Pages for filing with the registrar

BENTLEY INVESTMENT GROUP LIMITED

## Unaudited Financial Statements

For the financial year ended 31 October 2025

Contents

BENTLEY INVESTMENT GROUP LIMITED

## COMPANY INFORMATION

For the financial year ended 31 October 2025
BENTLEY INVESTMENT GROUP LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 October 2025

DIRECTOR | S S A Bentley

REGISTERED OFFICE | Unit 3e Springfield Industrial Estate Samuel Street
| Failsworth
| Manchester
| M35 0GA
| United Kingdom

COMPANY NUMBER | 12589904 (England and Wales)

ACCOUNTANT | S&W Partners (Manchester) Limited
| Pall Mall
| 1 Pollen Square
| 59 King Street
| Manchester
| M2 4PD

BENTLEY INVESTMENT GROUP LIMITED

## BALANCE SHEET

As at 31 October 2025
BENTLEY INVESTMENT GROUP LIMITED

## BALANCE SHEET (continued)

As at 31 October 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 23,889 |  | 0
Investment property | 4 | 2,690,000 |  | 1,510,721
Investments | 5 | 174,718 |  | 62,253
|  | 2,888,607 |  | 1,572,974
Current assets |  |  |  |
Debtors | 6 | 10,358 |  | 7,450
Cash at bank and in hand |  | 2,683 |  | 28,119
|  | 13,041 |  | 35,569
Creditors: amounts falling due within one year | 7 | ( 206,196) |  | ( 165,893)
Net current liabilities |  | (193,155) |  | (130,324)
Total assets less current liabilities |  | 2,695,452 |  | 1,442,650
Creditors: amounts falling due after more than one year | 8 | ( 1,660,544) |  | ( 825,883)
Provision for liabilities | 9 | ( 86,751) |  | ( 41,171)
Net assets |  | 948,157 |  | 575,596
Capital and reserves |  |  |  |
Called-up share capital | 10 | 46 |  | 46
Fair value reserve |  | 260,254 |  | 123,512
Profit and loss account |  | 687,857 |  | 452,038
Total shareholders' funds |  | 948,157 |  | 575,596

For the financial year ending 31 October 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 members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Bentley Investment Group Limited (registered number: 12589904) were approved and authorised for issue by the Director on 16 July 2026. They were signed on its behalf by:

S S A Bentley Director |

BENTLEY INVESTMENT GROUP LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 October 2025
BENTLEY INVESTMENT GROUP LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 October 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Bentley Investment Group Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 3e Springfield Industrial Estate Samuel Street, Failsworth, Manchester, M35 0GA, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

##### Turnover

Turnover represents rent receivable from the investment properties of the company.

##### Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.
Deferred tax
Deferred tax is recognised in respect of 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.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets | not amortised

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in other comprehensive income. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Other investments

Other investments are shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in valuation is recognised in the profit and loss.

##### Investment in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Intangible assets

| Other intangible assets |  | Total
| £ |  | £
Cost |  |  |
At 01 November 2024 | 0 |  | 0
Additions | 23,889 |  | 23,889
At 31 October 2025 | 23,889 |  | 23,889
Accumulated amortisation |  |  |
At 01 November 2024 | 0 |  | 0
At 31 October 2025 | 0 |  | 0
Net book value |  |  |
At 31 October 2025 | 23,889 |  | 23,889
At 31 October 2024 | 0 |  | 0

#### 4. Investment property

| Investment property
| £
Valuation |
As at 01 November 2024 | 1,510,721
Additions | 1,036,122
Fair value movement | 143,157
As at 31 October 2025 | 2,690,000

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

| 2025 |  | 2024
| £ |  | £
Historic cost | 2,387,691 |  | 1,351,569

#### 5. Fixed asset investments

| 2025 |  | 2024
| £ |  | £
Subsidiary undertakings | 40 |  | 40
Other investments and loans | 174,678 |  | 62,213
| 174,718 |  | 62,253

Investments in subsidiaries

| 2025
| £
Cost |
At 01 November 2024 | 40
At 31 October 2025 | 40
Carrying value at 31 October 2025 | 40
Carrying value at 31 October 2024 | 40

| Listed investments |  | Other investments |  | Total
| £ |  | £ |  | £
Cost or valuation before impairment |  |  |  |  |
At 01 November 2024 | 0 |  | 62,213 |  | 62,213
Additions | 5,300 |  | 68,000 |  | 73,300
Movement in fair value | 0 |  | 39,165 |  | 39,165
Reclassified to current assets Investments | 0 |  | 0 |  | 0
At 31 October 2025 | 5,300 |  | 169,378 |  | 174,678
Carrying value at 31 October 2025 | 5,300 |  | 169,378 |  | 174,678
Carrying value at 31 October 2024 | 0 |  | 62,213 |  | 62,213

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by Group undertakings | 0 |  | 3,639
Other debtors | 10,358 |  | 3,811
| 10,358 |  | 7,450

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 0 |  | 1,320
Amounts owed to Group undertakings | 73,906 |  | 0
Taxation and social security | 4,573 |  | 7,215
Other creditors | 127,717 |  | 157,358
| 206,196 |  | 165,893

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

| 2025 |  | 2024
| £ |  | £
Amounts owed to Group undertakings | 435,012 |  | 435,012
Other creditors | 1,225,532 |  | 390,871
| 1,660,544 |  | 825,883

Other creditors are mortgage loans which are secured by a fixed charges on the properties of the company.

#### 9. Provision for liabilities

| 2025 |  | 2024
| £ |  | £
Deferred tax | 86,751 |  | 41,171

#### 10. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1 Ordinary share of £ 1.00 | 1 |  | 1
1 A Redeemable Ordinary share of £ 1.00 | 1 |  | 1
1 B Redeemable Ordinary share of £ 1.00 | 1 |  | 1
1 C Redeemable Ordinary share of £ 1.00 | 1 |  | 1
1 D Redeemable Ordinary share of £ 1.00 | 1 |  | 1
1 E Redeemable Ordinary share of £ 1.00 | 1 |  | 1
40 F Redeemable Ordinary shares of £ 1.00 each | 40 |  | 40
| 46 |  | 46