IRIS Accounts Production v25.1.4.42 08339277 director 1.11.23 31.10.24 31.10.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh083392772023-10-31083392772024-10-31083392772023-11-012024-10-31083392772022-10-31083392772022-11-012023-10-31083392772023-10-3108339277ns15:EnglandWales2023-11-012024-10-3108339277ns14:PoundSterling2023-11-012024-10-3108339277ns10:Director12023-11-012024-10-3108339277ns10:PrivateLimitedCompanyLtd2023-11-012024-10-3108339277ns10:SmallEntities2023-11-012024-10-3108339277ns10:AuditExempt-NoAccountantsReport2023-11-012024-10-3108339277ns10:SmallCompaniesRegimeForDirectorsReport2023-11-012024-10-3108339277ns10:SmallCompaniesRegimeForAccounts2023-11-012024-10-3108339277ns10:FullAccounts2023-11-012024-10-310833927712023-11-012024-10-3108339277ns10:RegisteredOffice2023-11-012024-10-3108339277ns5:CurrentFinancialInstruments2024-10-3108339277ns5:CurrentFinancialInstruments2023-10-3108339277ns5:Non-currentFinancialInstruments2024-10-3108339277ns5:Non-currentFinancialInstruments2023-10-3108339277ns5:ShareCapital2024-10-3108339277ns5:ShareCapital2023-10-3108339277ns5:SharePremium2024-10-3108339277ns5:SharePremium2023-10-3108339277ns5:RetainedEarningsAccumulatedLosses2024-10-3108339277ns5:RetainedEarningsAccumulatedLosses2023-10-3108339277ns5:NetGoodwill2023-11-012024-10-3108339277ns5:MotorVehicles2023-11-012024-10-3108339277ns5:NetGoodwill2023-10-3108339277ns5:NetGoodwill2024-10-3108339277ns5:NetGoodwill2023-10-3108339277ns5:MotorVehicles2023-10-3108339277ns5:MotorVehicles2024-10-3108339277ns5:MotorVehicles2023-10-3108339277ns5:CostValuation2023-10-3108339277ns5:CostValuationns5:ListedExchangeTraded2023-10-3108339277ns5:UnlistedNon-exchangeTradedns5:CostValuation2023-10-3108339277ns5:AdditionsToInvestments2024-10-3108339277ns5:AdditionsToInvestmentsns5:ListedExchangeTraded2024-10-3108339277ns5:AdditionsToInvestmentsns5:UnlistedNon-exchangeTraded2024-10-3108339277ns5:DisposalsRepaymentsInvestments2024-10-3108339277ns5:ListedExchangeTradedns5:DisposalsRepaymentsInvestments2024-10-3108339277ns5:UnlistedNon-exchangeTradedns5:DisposalsRepaymentsInvestments2024-10-3108339277ns5:RevaluationsIncreaseDecreaseInInvestments2024-10-3108339277ns5:RevaluationsIncreaseDecreaseInInvestmentsns5:ListedExchangeTraded2024-10-3108339277ns5:UnlistedNon-exchangeTradedns5:RevaluationsIncreaseDecreaseInInvestments2024-10-3108339277ns5:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-10-3108339277ns5:ProvidedReleasedInPeriodProvisionsForImpairmentInvestmentsns5:ListedExchangeTraded2024-10-3108339277ns5:ProvidedReleasedInPeriodProvisionsForImpairmentInvestmentsns5:UnlistedNon-exchangeTraded2024-10-3108339277ns5:CostValuation2024-10-3108339277ns5:CostValuationns5:ListedExchangeTraded2024-10-3108339277ns5:UnlistedNon-exchangeTradedns5:CostValuation2024-10-3108339277ns5:ListedExchangeTraded2024-10-3108339277ns5:UnlistedNon-exchangeTraded2024-10-3108339277ns5:ListedExchangeTraded2023-10-3108339277ns5:UnlistedNon-exchangeTraded2023-10-3108339277ns5:WithinOneYearns5:CurrentFinancialInstruments2024-10-3108339277ns5:WithinOneYearns5:CurrentFinancialInstruments2023-10-3108339277ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2024-10-3108339277ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2023-10-31
REGISTERED NUMBER: 08339277 (England and Wales)



















Unaudited Financial Statements

for the Year Ended 31 October 2024

for

Christopher Ball Limited

Christopher Ball Limited (Registered number: 08339277)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Christopher Ball Limited

Company Information
for the Year Ended 31 October 2024







DIRECTOR: C Ball





REGISTERED OFFICE: 9 Grove Court
Grove Park
Enderby
Leicester
LE19 1SA





REGISTERED NUMBER: 08339277 (England and Wales)





ACCOUNTANTS: Bates Weston LLP
Chartered Accountants
The Mills
Canal Street
Derby
DE1 2RJ

Christopher Ball Limited (Registered number: 08339277)

Balance Sheet
31 October 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,262,969 394,367
Tangible assets 5 53,268 111,012
Investments 6 869,728 701,939
2,185,965 1,207,318

CURRENT ASSETS
Debtors 7 323,976 233,393
Cash at bank and in hand 41,524 26,019
365,500 259,412
CREDITORS
Amounts falling due within one year 8 503,618 253,305
NET CURRENT (LIABILITIES)/ASSETS (138,118 ) 6,107
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,047,847

1,213,425

CREDITORS
Amounts falling due after more than one
year

9

1,106,402

404,082
NET ASSETS 941,445 809,343

CAPITAL AND RESERVES
Called up share capital 100 100
Share premium 319,901 319,901
Retained earnings 621,444 489,342
SHAREHOLDERS' FUNDS 941,445 809,343

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Christopher Ball Limited (Registered number: 08339277)

Balance Sheet - continued
31 October 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 July 2025 and were signed by:





C Ball - Director


Christopher Ball Limited (Registered number: 08339277)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

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

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Preparation of consolidated financial statements
The financial statements contain information about Christopher Ball Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover represents a share of partnership profits, which are recognised in the period in which the profits were earned.

Goodwill
Goodwill is being amortised evenly over is estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Motor vehicles - 33% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Hire purchase commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Fixed asset investments
Listed investments are valued at their fair value at the balance sheet date and any changes in their fair value between the previous year end or acquisition, as applicable are recognised in the profit and loss account.

Unlisted investments are valued at cost less impairment as the fair value cannot be measured reliably,

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 2 ) .

Christopher Ball Limited (Registered number: 08339277)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023 657,278
Additions 1,000,057
At 31 October 2024 1,657,335
AMORTISATION
At 1 November 2023 262,911
Amortisation for year 131,455
At 31 October 2024 394,366
NET BOOK VALUE
At 31 October 2024 1,262,969
At 31 October 2023 394,367

5. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1 November 2023
and 31 October 2024 173,232
DEPRECIATION
At 1 November 2023 62,220
Charge for year 57,744
At 31 October 2024 119,964
NET BOOK VALUE
At 31 October 2024 53,268
At 31 October 2023 111,012

The net book value of tangible fixed assets includes £ 53,268 (2023 - £ 111,012 ) in respect of assets held under hire purchase contracts.

Christopher Ball Limited (Registered number: 08339277)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

6. FIXED ASSET INVESTMENTS
Shares in
group Listed Unlisted
undertakings investments investments Totals
£    £    £    £   
COST OR VALUATION
At 1 November 2023 1 35,403 666,535 701,939
Additions 1,312,570 55,055 201,075 1,568,700
Disposals - (88,096 ) - (88,096 )
Revaluations - (245 ) - (245 )
Impairments (1,312,570 ) - - (1,312,570 )
At 31 October 2024 1 2,117 867,610 869,728
NET BOOK VALUE
At 31 October 2024 1 2,117 867,610 869,728
At 31 October 2023 1 35,403 666,535 701,939

Cost or valuation at 31 October 2024 is represented by:

Shares in
group Listed Unlisted
undertakings investments investments Totals
£    £    £    £   
Valuation in 2024 1 2,117 867,610 869,728

If listed investments had not been revalued they would have been included at the following historical cost:

2024 2023
£    £   
Cost 44,872 44,872

The company entered in to a tripartite agreement, such that the assets of an unlisted investment (which was placed in to a members' voluntary liquidation) were transferred to CJB 2021 Limited (a company in which Christopher Ball Limited is a 100% shareholder) in exchange for 1,312,570 £1 Ordinary shares.

CJB 2021 Limited then distributed the assets by way of a dividend in specie to the company and the investment in CJB 2021 Limited was subsequently written down.

7. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Other debtors 94,956 88,648
Director's current account 190,155 128,975
285,111 217,623

Christopher Ball Limited (Registered number: 08339277)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

7. DEBTORS - continued
2024 2023
£    £   
Amounts falling due after more than one year:
Tax 38,865 15,770

Aggregate amounts 323,976 233,393

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other loans 339,263 132,826
Hire purchase contracts 30,096 24,477
Tax 131,162 69,602
Other creditors 197 303
Accrued expenses 2,900 26,097
503,618 253,305

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other loans - 1-2 years 351,762 138,582
Other loans - 2-5 years 663,826 144,590
Hire purchase contracts 90,814 120,910
1,106,402 404,082

10. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 120,910 145,387

Assets held under hire purchase contracts are secured against the assets to which they relate to.

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The director maintains a loan account with the company. At the balance sheet date the amount owing from the director is shown in the debtors note. The amount is interest free and repayable upon demand.