Bengry Bros. Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00472200 (England and Wales)

BENGRY BROS. LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs V A Melia

Mrs C F Partridge

A T Bengry

SECRETARY:

Mrs V A Melia

REGISTERED OFFICE:

West Lodge

Rainbow Street

Leominster

Herefordshire

HR6 8DQ

REGISTERED NUMBER:

00472200 (England and Wales)

ACCOUNTANTS:

Davies Edwards & Co

Chartered Certified Accountants

West Lodge

Rainbow Street

Leominster

Herefordshire

HR6 8DQ

FIXED ASSETS

Tangible assets

4

374

2,624

Investment property

5

850,000

850,374

852,624

CURRENT ASSETS

Debtors

6

458

169

Cash at bank

383,817

396,146

384,275

396,315

CREDITORS

Amounts falling due within one year

7

44,979

39,410

NET CURRENT ASSETS

339,296

356,905

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,189,670

1,209,529

PROVISIONS FOR LIABILITIES

196,788

196,013

NET ASSETS

992,882

1,013,516

CAPITAL AND RESERVES

Called up share capital

8

1,800

Non-distributable reserves

9

619,123

Capital redemption reserve

9

15,049

Retained earnings

9

356,910

377,544

SHAREHOLDERS' FUNDS

992,882

1,013,516

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 22 September 2026 and were signed on its behalf by:

Mrs V A Melia - Director

1.	STATUTORY INFORMATION

Bengry Bros. 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 as modified by the revaluation of certain assets.

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

-

10% on cost

Computer and office equipment

-

33% on cost and 10% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

and

Plant and

office

machinery

equipment

Totals

£

COST

At 1 January 2025

29,750

668

30,418

Additions

-

557

At 31 December 2025

29,750

1,225

30,975

DEPRECIATION

At 1 January 2025

27,128

666

27,794

Charge for year

2,622

185

2,807

At 31 December 2025

29,750

851

30,601

NET BOOK VALUE

At 31 December 2025

-

374

At 31 December 2024

2,622

2

2,624

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

850,000

NET BOOK VALUE

At 31 December 2025

850,000

At 31 December 2024

850,000

Fair value at 31 December 2025 is represented by:

£

Valuation in 2018

1,600,000

Valuation in 2019

(800,000

)

Valuation in 2021

50,000

850,000

If Investment Property had not been revalued it would have been included at the following historical cost:

2025

2024

£

Cost

65,223

Aggregate depreciation

(30,540

)

(30,540

)

Investment Property was valued on an open market basis on 31 December 2025 by the Directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

289

-

Directors' current accounts

169

458

169

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Tax

15,352

14,550

VAT

3,215

3,606

Directors' current accounts

2,500

1,876

Accruals and deferred income

23,912

19,378

44,979

39,410

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

1,800

Ordinary

£1

1,800

9.

RESERVES

Capital

Retained

Non-distributable

redemption

earnings

reserves

reserve

Totals

£

At 1 January 2025

377,544

619,123

15,049

1,011,716

Profit for the year

54,366

Dividends

(75,000

)

(75,000

)

At 31 December 2025

356,910

619,123

15,049

991,082

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

A T Bengry

Balance outstanding at start of year

169

(331

)

Amounts advanced

75,000

10,500

Amounts repaid

(75,000

)

(10,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

169

11.	RELATED PARTY DISCLOSURES

During the year, total dividends of £75,000 were paid to the directors .

A T Bengry is a director and shareholder of Leominster Car Auctions Limited and LCA Properties Limited.

During the year this company has not traded with these concerns.