BEN PARTS LIMITED


Director	POPIELARZ, Tadeusz Ryszard


Registered Address	114 High Street
	Cranfield
	MK43 0DG


Registered Number	16216588 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026
		£	£
Fixed assets
Tangible assets	3		53,000
Investment property	4		413,277
			466,277
Current assets
Cash at bank and on hand		2,740
		2,740
Creditors amounts falling due within one year	5	(475,112)
Net current assets (liabilities)			(472,372)
Total assets less current liabilities			(6,095)
Net assets			(6,095)
Capital and reserves
Called up share capital			1
Profit and loss account			(6,096)
Shareholders' funds			(6,095)

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 Director acknowledges 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 Director on 28 October 2026, and are signed on its behalf by:

POPIELARZ, Tadeusz Ryszard
Director
Registered Company No. 16216588

BEN PARTS LIMITED

Notes to the Financial Statements
for the period ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	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.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from rendering of services
	Turnover comprises rental income receivable from tenants, Rental income from operating leases is recognised on a straight-line basis over the lease term. The lease term is the non-cancellable period of the lease, together with any further period for which the tenant has the option to continue the lease where, at inception, it is reasonably certain that the tenant will do so. Lease incentives, including rent-free periods and contributions to tenant fit-out, are recognised as a reduction in rental income on a straight-line basis over the lease term. Variable rents, including turnover rents and increases arising from rent reviews, are recognised in the period in which they are earned. Rent invoiced in advance is included in accruals and deferred income.

Revenue from rendering of services

Turnover comprises rental income receivable from tenants, Rental income from operating leases is recognised on a straight-line basis over the lease term. The lease term is the non-cancellable period of the lease, together with any further period for which the tenant has the option to continue the lease where, at inception, it is reasonably certain that the tenant will do so.
Lease incentives, including rent-free periods and contributions to tenant fit-out, are recognised as a reduction in rental income on a straight-line basis over the lease term. Variable rents, including turnover rents and increases arising from rent reviews, are recognised in the period in which they are earned. Rent invoiced in advance is included in accruals and deferred income.

	Deferred tax
	Deferred tax is recognised in respect of all non-trivial 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 non-trivial 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.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	20

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2026
	Average number of employees during the year	0

3.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
Additions	60,000	60,000
At 31 January 26	60,000	60,000
Depreciation and impairment
Charge for year	7,000	7,000
At 31 January 26	7,000	7,000
Net book value
At 31 January 26	53,000	53,000
At 28 January 25	-	-

4.	Investment property


		£
	Additions	413,277
	At 31 January 26	413,277

5.	Creditors: amounts due within one year

		2026
		£
	Amounts owed to related parties	311
	Other creditors	473,781
	Accrued liabilities and deferred income	1,020
	Total	475,112

6.	Related party transactions
	At the balance sheet date, the company owed £311 to the director of the company. Also the company owed £473,781 to a related company under the common control of the director. Both balances are unsecured, interest-free and repayable on demand, and are included within creditors: amounts falling due within one year.