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Ballard and Tucker Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Baldwin & Co.
Chartered Certified Accountants
22 Bernard Crescent
Hunstanton
Norfolk
PE36 6ER
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 4027367
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 40,599 60,087
Tangible Assets 5 245,041 276,337
285,640 336,424
CURRENT ASSETS
Stocks 6 6,000 6,100
Debtors 7 54,212 49,847
Cash at bank and in hand 581,495 529,373
641,707 585,320
Creditors: Amounts Falling Due Within One Year 8 (305,400 ) (311,002 )
NET CURRENT ASSETS (LIABILITIES) 336,307 274,318
TOTAL ASSETS LESS CURRENT LIABILITIES 621,947 610,742
Creditors: Amounts Falling Due After More Than One Year 9 (150,007 ) (215,292 )
NET ASSETS 471,940 395,450
CAPITAL AND RESERVES
Called up share capital 11 300 300
Profit and Loss Account 471,640 395,150
SHAREHOLDERS' FUNDS 471,940 395,450
Page 1
Page 2
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Hema Dhingra
Director
26/06/2025
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
Ballard and Tucker Limited Registered number 4027367 is a limited by shares company incorporated in England & Wales. The Registered Office is The Dental Surgery, Saffron Road, Biggleswade, Beds, SG18 8DA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (FRS 102) and the Companies Act 2006. 
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company. 
2.3. Intangible Fixed Assets and Amortisation - 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 20 years. 
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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: 
Fixtures & Fittings 25% and straight line basis
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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.
2.7. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 15)
14 15
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 671,804
As at 31 March 2025 671,804
Amortisation
As at 1 April 2024 611,717
Provided during the period 19,488
As at 31 March 2025 631,205
Net Book Value
As at 31 March 2025 40,599
As at 1 April 2024 60,087
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2024 623,963
Additions 37,803
As at 31 March 2025 661,766
Depreciation
As at 1 April 2024 347,626
Provided during the period 69,099
As at 31 March 2025 416,725
Net Book Value
As at 31 March 2025 245,041
As at 1 April 2024 276,337
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Fixtures & Fittings 199,045 250,107
6. Stocks
2025 2024
£ £
Stock 6,000 6,100
Page 4
Page 5
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 54,212 48,447
Due after more than one year
Other debtors - 1,400
54,212 49,847
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 54,818 56,522
Trade creditors 81,710 92,050
Bank loans and overdrafts 10,000 10,000
Corporation tax 106,346 99,086
Other taxes and social security 16,571 16,050
Other creditors 9,490 17,759
Accruals and deferred income 23,537 15,702
Director's loan account 2,928 3,833
305,400 311,002
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 148,340 203,625
Bank loans 1,667 11,667
150,007 215,292
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 54,818 56,522
Later than one year and not later than five years 148,340 198,506
Later than five years - 5,119
203,158 260,147
203,158 260,147
11. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1 each 100 100
100 Ordinary A shares of £ 1 each 100 100
100 Ordinary B shares of £ 1 each 100 100
300 300
Page 5
Page 6
12. Related Party Transactions
The company occupies premises owned by the director. A normal comercial rent of £40,000 (2024 - £40,000) was payable during the period and at the balance sheet date no amount was outstanding (2024 - nil).
13. Ultimate Controlling Party
The company's ultimate controlling party is the director by virtue of her ownership of 100% of the issued share capital in the company.
Page 6