REGISTERED NUMBER: 09212171 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

STRATFORD BENTLEY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Dr E P Bellamy

I W McKenna

REGISTERED OFFICE:

First Floor

Black Country House

Oldbury

West Midlands

B69 2DG

REGISTERED NUMBER:

09212171 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

Black Country House

Rounds Green Road

Oldbury

West Midlands

B69 2DG

FIXED ASSETS

Tangible assets

4

222,872

261,491

Investments

5

2

2

222,874

261,493

CURRENT ASSETS

Debtors

6

1,519,685

1,322,395

Cash at bank and in hand

80,012

11,831

1,599,697

1,334,226

CREDITORS

Amounts falling due within one year

7

837,520

824,090

NET CURRENT ASSETS

762,177

510,136

TOTAL ASSETS LESS CURRENT LIABILITIES

985,051

771,629

CREDITORS

Amounts falling due after more than one year

8

30,244

90,349

NET ASSETS

954,807

681,280

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

954,806

681,279

954,807

681,280

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2026 and were signed on its behalf by:

I W McKenna - Director

1.	STATUTORY INFORMATION

Stratford Bentley Ltd 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.

Going concern

The company depends on existing facilities to meet its day to day working capital requirements. These facilities are renewed annually and are not guaranteed for the period covered by the going concern review. The directors are however not aware, of any circumstances that may adversely affect the renewal of these facilities. Accordingly, the directors believe the going concern basis appropriate to prepare these financial statements.

Turnover

Turnover comprises revenue recognised by the company is respect of accommodation and services supplied during the year, exclusive of Value Added Tax. Turnover is recognised upon supply of the care provided.

Tangible fixed assets

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

estimated useful life.

Furniture and fittings - 10%/20% and 33% on cost

Motor vehicles - 25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

The Company enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 45 (2024 - 41 ) .

4.	TANGIBLE FIXED ASSETS

Furniture

and

Motor

Office

fittings

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 January 2025

217,313

182,079

7,027

406,419

Additions

22,803

-

-

22,803

Disposals

-

(69,480

)

-

(69,480

)

At 31 December 2025

240,116

112,599

7,027

359,742

Depreciation

At 1 January 2025

45,205

93,649

6,074

144,928

Charge for year

22,294

19,371

600

42,265

Eliminated on disposal

-

(50,323

)

-

(50,323

)

At 31 December 2025

67,499

62,697

6,674

136,870

Net book value

At 31 December 2025

172,617

49,902

353

222,872

At 31 December 2024

172,108

88,430

953

261,491

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

Cost

At 1 January 2025

and 31 December 2025

2

Net book value

At 31 December 2025

2

At 31 December 2024

2

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

31,990

-

Amounts owed by group undertakings

1,175,037

1,120,068

Amounts owed by participating interests

23,133

-

Other debtors

4,951

8,670

Directors' loan accounts

212,766

144,790

1,447,877

1,273,528

Amounts falling due after more than one year:

Tax recoverable

71,808

48,867

Aggregate amounts

1,519,685

1,322,395

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,878

10,287

Hire purchase contracts

30,254

22,698

Trade creditors

40,361

10,939

Amounts owed to group undertakings

605,311

614,420

Taxation and social security

133,485

138,378

Other creditors

19,231

27,368

837,520

824,090

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

8,879

Hire purchase contracts

30,244

81,470

30,244

90,349

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loan

8,879

19,166

Hire purchase contracts

60,499

104,168

69,378

123,334

The loan is secured by way of a fixed and floating charge over the freehold property held within Bentley House (Stratford) Limited. The hire purchase contracts are secured over the assets to which they relate.

10.	CONTINGENT LIABILITIES

The company has provided a cross guarantee, in favour of Barclays Bank, plc, in respect of the bank borrowings of its parent undertaking and subsidiary undertakings. At the balance sheet date, the company's potential liability amounted to £126,531 (2024: £211,043).

11.	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

Dr E P Bellamy

£

£

Balance outstanding at start of year

144,790

110,115

Amounts advanced

68,096

34,675

Amounts repaid

(120

)

-

Balance outstanding at end of year

212,766

144,790

The details of the directors' loan account included in debtors is shown above. There has been no interest charged in regards to the overdrawn directors' loan account.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is DR E . P . Bellamy.

Dr E . P . Bellamy is the ultimate controlling party by virtue of his shareholding in Stratford Bentley Ltd's parent company Bentley House (Stratford) Limited.