Benkert Holdings 1 Limited

	Page
Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3—5

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Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 10180249

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	1,260		1,260
Investments	5	1,321,287		1,264,999
Cash at bank and in hand		244,637		226,075

		1,567,184		1,492,334
Creditors: Amounts Falling Due Within One Year	6	(243,387 )		(234,895 )

NET CURRENT ASSETS (LIABILITIES)			1,323,797		1,257,439

TOTAL ASSETS LESS CURRENT LIABILITIES			1,323,797		1,257,439

NET ASSETS			1,323,797		1,257,439

CAPITAL AND RESERVES
Called up share capital	7		10,000		10,000
Share premium account			1,248,134		1,248,134
Profit and Loss Account			65,663		(695 )

SHAREHOLDERS' FUNDS			1,323,797		1,257,439

For the year ending 31 December 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs N Benkert

Director

17/10/2026

The notes on pages 3 to 5 form part of these financial statements.

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Benkert Holdings 1 Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Benkert Holdings 1 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10180249 . The registered office is Albany House, Claremont Lane, Esher, Surrey, KT10 9FQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.

The financial statements are presented in sterling, which is the functional currency of the Company and are rounded to the nearest £.

The following principal accounting policies have been applied:

2.2. Turnover

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Gains from sales of shares are recognised on the date the shares are disposed of.

Dividend income is recognised when the right to receive payment is established.

2.3. Financial Instruments

The Company only enters into basic financial instrument 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.

2.4. Foreign Currencies

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Nonmonetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair valuc are mcasured using the exchange rate when fair valuc was determined.

2.5. Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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Benkert Holdings 1 Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.7. Valuation of investments

Investments in listed company shares are remeasured to market value at each balance sheet. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.8. Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	1,260	1,260

5. Current Asset Investments

	2025	2024
	£	£
Listed investments	1,321,287	1,264,999

Current asset investments comprise listed securities and are measured at mid-market values at the year end date. Profit of £119,209 (2024: Profit of £106,292) has been recognised in the profit and loss account during the year.

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	505	716
Other taxes and social security	1,649	340
Other creditors	220,000	220,000
Accruals and deferred income	4,904	3,734
Directors' loan accounts	16,329	10,105

	243,387	234,895

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10,000	10,000

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Benkert Holdings 1 Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Reserves

	Share Premium	Profit and Loss Account
	£	£
As at 1 January 2025	1,248,134	(695 )
Profit for the year and total comprehensive income	-	66,358

As at 31 December 2025	1,248,134	65,663

Share premium account

The share premium account includes any premiums received on the issue of share capital. Any transaction costs associated with issuing of shares are deducted from share premium.

Profit and loss account

The profit and loss account represents cumulative profits and losses net of dividends and other adjustments.

9. Related Party Transactions

Hax Investments Ltd - a company under common family ownership/control with the company's directors/shareholders -provided an unsecured, interest-free loan. The balance outstanding at 31 December 2025 was £110,000 (2024: £110,000). The loan is repayable on demand and no interest is charged.

Longdown Capital Ltd - a company under common family ownership/control with the company's directors/shareholders - provided an unsecured, interest-free loan. The balance outstanding at 31 December 2025 was £110,000 (2024: £110,000). The loan is repayable on demand and no interest is charged.

No guarantees have been given or received in respect of these balances, and no provision for doubtful debts has been required.

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Directors	Mrs N Benkert
	Mr M A Benkert

Company Number	10180249

Registered Office	Albany House
	Claremont Lane
	Esher
	Surrey
	KT10 9FQ

Accountants	Wellden Turnbull Limited
	Albany House
	Claremont Lane
	Esher
	Surrey
	KT10 9FQ