Balmer Limited


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)

Balance Sheet as at
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		20,000		20,000
Investments	4		400		2,538
			20,400		22,538
Current assets
Debtors	5	93,316		103,055
Cash at bank and on hand		31,297		54,133
		124,613		157,188
Creditors amounts falling due within one year	6	(86,098)		(90,934)
Net current assets (liabilities)			38,515		66,254
Total assets less current liabilities			58,915		88,792
Net assets			58,915		88,792
Capital and reserves
Called up share capital			600		600
Other reserves			(51,210)		(51,210)
Profit and loss account			109,525		139,402
Shareholders' funds			58,915		88,792

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 Directors acknowledge 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 Board of Directors on 24 September 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 2025

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.

	Turnover policy
	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.

	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.

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.

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


		2025		2024
	Average number of employees during the year	21		21

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 August 24	20,000	20,000
At 31 July 25	20,000	20,000
Net book value
At 31 July 25	20,000	20,000
At 31 July 24	20,000	20,000

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 24	400	2,138	2,538
Disposals	-	(2,138)	(2,138)
At 31 July 25	400	-	400
Net book value
At 31 July 25	400	-	400
At 31 July 24	400	2,138	2,538

	Notes
	¹Investments in group undertakings and participating interests ²Loans to group undertakings and participating interests

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	89,404	99,900
Prepayments and accrued income	3,912	3,155
Total	93,316	103,055

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	12,311	12,174
Taxation and social security	55,647	55,815
Other creditors	18,140	22,945
Total	86,098	90,934