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Balmer Limited

Registered Number
08154648
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

Balmer Limited
Company Information
for the year from 1 August 2023 to 31 July 2024

Directors

Sally Jane Cooper
Lynn Dumbarton
Michael Charles Keatley
Margaret Mundy

Registered Address

Whiteleaf Business Centre
11 Little Balmer
Buckingham
MK18 1TF

Registered Number

08154648 (England and Wales)
Balmer Limited
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets320,00020,000
Investments42,538400
22,53820,400
Current assets
Debtors5103,05590,269
Cash at bank and on hand54,13355,762
157,188146,031
Creditors amounts falling due within one year6(90,934)(96,355)
Net current assets (liabilities)66,25449,676
Total assets less current liabilities88,79270,076
Net assets88,79270,076
Capital and reserves
Called up share capital600600
Other reserves(51,210)(51,210)
Profit and loss account139,402120,686
Shareholders' funds88,79270,076
The financial statements were approved and authorised for issue by the Board of Directors on 23 January 2025, and are signed on its behalf by:
Lynn Dumbarton
Director
Michael Charles Keatley
Director

Registered Company No. 08154648
Balmer Limited
Notes to the Financial Statements
for the year ended 31 July 2024

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Goodwill arising in connection with the acquisition of the business is capitalised and amortised over its estimated economic life. It is revalued annually for impairment if events or changes in the year indicate that the carrying value may not be recoverable. The value of the share capital investment in subsidiaries is shown at cost.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year2121
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 August 2320,00020,000
At 31 July 2420,00020,000
Net book value
At 31 July 2420,00020,000
At 31 July 2320,00020,000
4.Fixed asset investments
The investment represents the Company's shareholdings in its sole subsidiary, Balmer Accountancy Ltd.

Investments in groups1

Loans to groups2

Total

£££
Cost or valuation
At 01 August 23400-400
Additions-2,1382,138
At 31 July 244002,1382,538
Net book value
At 31 July 244002,1382,538
At 31 July 23400-400

Notes

1Investments in group undertakings and participating interests
2Loans to group undertakings and participating interests
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables99,90084,742
Other debtors-2,967
Prepayments and accrued income3,1552,560
Total103,05590,269
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables12,1749,946
Taxation and social security55,81554,195
Other creditors22,94532,214
Total90,93496,355