REGISTERED NUMBER: 04807454 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

BENTLEYS GARDEN BUILDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Missen

Mrs A T Sheikh

REGISTERED OFFICE:

5a Dominus Way

Meridian Business Park

Leicester

Leicestershire

LE19 1RP

REGISTERED NUMBER:

04807454 (England and Wales)

ACCOUNTANTS:

TC Group

31 High View Close

Hamilton Office Park

Leicester

Leicestershire

LE4 9LJ

FIXED ASSETS

Tangible assets

4

133,006

173,254

CURRENT ASSETS

Stocks

175,000

300,000

Debtors

5

258,664

255,717

Cash at bank

75,150

40,577

508,814

596,294

CREDITORS

Amounts falling due within one year

6

509,183

477,121

NET CURRENT (LIABILITIES)/ASSETS

(369

)

119,173

TOTAL ASSETS LESS CURRENT LIABILITIES

132,637

292,427

CREDITORS

Amounts falling due after more than one year

7

-

(13,333

)

PROVISIONS FOR LIABILITIES

(28,906

)

(43,313

)

NET ASSETS

103,731

235,781

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

103,729

235,779

103,731

235,781

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by:

D Missen - Director

1.	STATUTORY INFORMATION

Bentleys Garden Buildings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

33% on cost and 10% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 all 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 August 2024

72,993

87,309

189,289

349,591

Additions

12,742

1,082

70,243

84,067

Disposals

-

-

(110,260

)

(110,260

)

At 31 July 2025

85,735

88,391

149,272

323,398

DEPRECIATION

At 1 August 2024

44,207

65,377

66,753

176,337

Charge for year

7,197

5,662

22,077

34,936

Eliminated on disposal

1,327

-

(22,208

)

(20,881

)

At 31 July 2025

52,731

71,039

66,622

190,392

NET BOOK VALUE

At 31 July 2025

33,004

17,352

82,650

133,006

At 31 July 2024

28,786

21,932

122,536

173,254

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

154,175

162,114

Other debtors

104,489

93,603

258,664

255,717

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

16,000

Trade creditors

60,247

29,768

Amounts owed to associates

152,130

82,336

Taxation and social security

2,064

19,030

Other creditors

294,742

329,987

509,183

477,121

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

13,333

8.	RELATED PARTY DISCLOSURES

Included in other debtors (2024 other creditors) is a loan to a previous director of £74,190 (2024: £322). Interest has been paid on the loan at the HMRC official rate.

At the year end the company owed £152,130 (2024: £82,336) to an associated company of a previous director. This balance is included within other creditors.

9.	POST BALANCE SHEET EVENTS

Since the date of the balance sheet, the ownership structure has changed, and the directors who served during 2025 are no longer involved. As such, the amounts owed by previous directors have been reclassified as other debtors, with the sale repaying the amounts owed.

During the year to July 2025, amounts advanced to resigned directors amounted to £85,231, and amounts repaid totalled £11,170. The closing amounts owed to the company is £74,190 which includes interest on overdrawn balances of £452.