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Registered number: 07842188
Baltzersens Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 07842188
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 277,537 326,784
277,537 326,784
CURRENT ASSETS
Stocks 25,408 15,658
Debtors 5 62,759 59,294
Cash at bank and in hand 131,903 90,680
220,070 165,632
Creditors: Amounts Falling Due Within One Year 6 (226,636 ) (232,513 )
NET CURRENT ASSETS (LIABILITIES) (6,566 ) (66,881 )
TOTAL ASSETS LESS CURRENT LIABILITIES 270,971 259,903
Creditors: Amounts Falling Due After More Than One Year 7 (117,850 ) (164,730 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (51,472 ) (43,952 )
NET ASSETS 101,649 51,221
CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Income Statement 100,649 50,221
SHAREHOLDERS' FUNDS 101,649 51,221
Page 1
Page 2
For the year ending 30 November 2024 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 director acknowledges his 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 Income Statement.
On behalf of the board
Mr Paul Rawlinson
Director
27 February 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Baltzersens Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07842188 . The registered office is 22 Oxford Street, Harrogate, North Yorkshire, HG1 1PU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern assumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue.
2.3. Turnover
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.

2.4. 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:
Freehold 20% on cost
Plant & Machinery 20% on cost
Motor Vehicles 33% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 20% on cost
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
2.6. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute. Grant income of £7,803 was received specifically for the purchase of fixed asset. This grant income is shown as an other creditor and is being released to the income statement over a period of 5 years.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 62 (2023: 51)
62 51
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 December 2023 121,551 352,148 69,430 70,275
Additions - 43,437 21,285 8,483
As at 30 November 2024 121,551 395,585 90,715 78,758
Depreciation
As at 1 December 2023 52,837 179,844 22,029 40,979
Provided during the period 22,718 72,375 10,955 14,138
As at 30 November 2024 75,555 252,219 32,984 55,117
Net Book Value
As at 30 November 2024 45,996 143,366 57,731 23,641
As at 1 December 2023 68,714 172,304 47,401 29,296
Computer Equipment Total
£ £
Cost
As at 1 December 2023 11,331 624,735
Additions - 73,205
As at 30 November 2024 11,331 697,940
Depreciation
As at 1 December 2023 2,262 297,951
Provided during the period 2,266 122,452
As at 30 November 2024 4,528 420,403
Net Book Value
As at 30 November 2024 6,803 277,537
As at 1 December 2023 9,069 326,784
Page 4
Page 5
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 26,645 40,354
Other debtors 36,114 18,940
62,759 59,294
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 14,763 27,088
Trade creditors 88,427 53,702
Bank loans and overdrafts 46,875 71,760
Other creditors 40,089 47,153
Taxation and social security 36,482 32,810
226,636 232,513
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 33,249 30,385
Bank loans 79,583 126,459
Other creditors 5,018 7,886
117,850 164,730
8. Secured Creditors
HSBC Bank PLC borrowings are secured by fixed and floating charges over all the assets or undertaking of the company. Of the creditors falling due within and after more than one year the following amounts are secured.
2024 2023
£ £
Bank loans and overdrafts 126,459 182,709
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 14,763 27,088
Later than one year and not later than five years 33,249 30,385
48,012 57,473
48,012 57,473
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 5
Page 6
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 12,669 160,341
Later than one year and not later than five years 329,954 380,622
Later than five years - 76,000
342,623 616,963
Page 6