BENCHMARK HOSPITALITY LIMITED


Directors	ARTHUR, Iain William
	REID, Ian Fraser


Registered Address	23 Harvest Street
	Stirling
	FK9 5GE


Registered Number	SC704065 (Scotland)

Balance Sheet as at
31 July 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		-		12,000
Tangible assets	4		8,804		11,916
			8,804		23,916
Current assets
Debtors		6,125		6,524
Cash at bank and on hand		11,852		17,578
		17,977		24,102
Creditors amounts falling due within one year	5	(13,207)		(35,717)
Net current assets (liabilities)			4,770		(11,615)
Total assets less current liabilities			13,574		12,301
Net assets			13,574		12,301
Capital and reserves
Called up share capital			2		2
Profit and loss account			13,572		12,299
Shareholders' funds			13,574		12,301

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 8 October 2026, and are signed on its behalf by:

ARTHUR, Iain William
Director
Registered Company No. SC704065

BENCHMARK HOSPITALITY LIMITED

Notes to the Financial Statements
for the year ended 31 July 2026

1.	Accounting policies

	Statutory information
	Benchmark Hospitality Limited is a private company, limited by shares, incorporated in Scotland, registered number SC704065. The registered office is 23 Harvest Street, Stirling, FK9 5GE.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section lA Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has paid for the delivery of the goods.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	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.

Deferred tax

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.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Goodwill
	Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:


		Reducing balance (%)
	Fixtures and fittings	25
	Office Equipment	33

	Stocks and work in progress
	Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Other creditors includes loans owed by the company to the directors totalling £1,101 (Prior year - £25,100).

Trade and other creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Other creditors includes loans owed by the company to the directors totalling £1,101 (Prior year - £25,100).

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	3		3

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 August 25	60,000	60,000
At 31 July 26	60,000	60,000
Amortisation and impairment
At 01 August 25	48,000	48,000
Charge for year	12,000	12,000
At 31 July 26	60,000	60,000
Net book value
At 31 July 26	-	-
At 31 July 25	12,000	12,000

4.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 August 25	31,753	3,061	34,814
At 31 July 26	31,753	3,061	34,814
Depreciation and impairment
At 01 August 25	21,427	1,471	22,898
Charge for year	2,582	530	3,112
At 31 July 26	24,009	2,001	26,010
Net book value
At 31 July 26	7,744	1,060	8,804
At 31 July 25	10,326	1,590	11,916

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	7,359	2,089
Taxation and social security	4,681	8,176
Other creditors	1,167	25,150
Accrued liabilities and deferred income	-	302
Total	13,207	35,717