Benton Car Sales Limited

Unaudited Filleted Accounts

31 December 2025

Registered number

00710911

Benton Car Sales Limited
Registered number:		00710911
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		825,545			685,642

Current assets
Debtors	4	1,270			916
Investments held as current assets	5	91,646			75,741
Cash at bank and in hand		32,014			7,664
		124,930			84,321

Creditors: amounts falling due within one year	6	(20,627)			(23,720)

Net current assets			104,303			60,601

Total assets less current liabilities			929,848			746,243

Creditors: amounts falling due after more than one year	7		-			(1,350)

Provisions for liabilities			(87,031)			(60,449)


Net assets			842,817			684,444

Capital and reserves
Called up share capital			10,000			10,000
Non distributable reserve	8		502,686			-
Profit and loss account			330,131			674,444

Shareholders' funds			842,817			684,444

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Rakesh Kumar Kohli
Director
Approved by the board on 24 September 2026

Benton Car Sales Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover represents the value, net of value added tax and discounts, of rent received from the letting of commercial properties.

	Tangible fixed assets
	Tangible fixed assets other than investment properties are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:

	Plant and machinery	15% reducing balance

	Investment property
	All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

	Investments
	Investments in shares are included at fair value.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price).

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Investment Property		Plant and machinery etc		Total
£			£		£
	Cost or valuation
	At 1 January 2025	685,000		11,959		696,959
	Surplus on revaluation	140,000		-		140,000
	At 31 December 2025	825,000		11,959		836,959

	Depreciation
	At 1 January 2025	-		11,317		11,317
	Charge for the year	-		97		97
	At 31 December 2025	-		11,414		11,414

	Net book value
	At 31 December 2025	825,000		545		825,545
	At 31 December 2024	685,000		642		685,642


	Investment Property:			2025		2024
£					£
	Historical cost			325,268		325,268
	Cumulative depreciation based on historical cost			-		-
				325,268		325,268


4	Debtors			2025		2024
£					£

	Other debtors			1,270		916


5	Investments held as current assets			2025		2024
£					£
	Fair value
	Listed investments			91,646		75,741

	Increase/(decrease) in fair value included in the profit and loss account for the financial year
	Listed investments			18,928		1,483



6	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			-		1,800
	Trade creditors			195		2,761
	Taxation and social security costs			4,859		2,903
	Other creditors			15,573		16,256
				20,627		23,720


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			-		1,350


8	Non distributable reserve			2025		2024
£					£

	Unrealised profit on revaluation of investment property			499,732		-

	Unrealised profit on revaluation of investments			2,954		-

	At 31 December 2025			502,686		-


9	Other information

	Benton Car Sales Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Aston House
	Redburn Road
	Newcastle upon Tyne
	NE5 1NB