Registered number: 11181027
UNAUDITED
FOR THE YEAR ENDED 31 JANUARY 2025
BALLIOL ROAD LIMITED
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BALLIOL ROAD LIMITED
FOR THE YEAR ENDED 31 JANUARY 2025
FOR THE YEAR ENDED 31 JANUARY 2025
Chartered Accountants
2nd Floor, Heathmans House
19 Heathmans Road
SW6 4TJ
Page 1
BALLIOL ROAD LIMITED
REGISTERED NUMBER: 11181027
BALANCE SHEET
AS AT 31 JANUARY 2025
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
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BALLIOL ROAD LIMITED
REGISTERED NUMBER: 11181027
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2025
The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 October 2025 .
The notes on pages 4 to 8 form part of these financial statements.
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BALLIOL ROAD LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
Balliol Road Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 11181027 and its registered office address is 2nd Floor, Heathmans House, 19 Heathmans Road, London, SW6 4TJ.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the opinion of the directors there are no judgements or key sources of estimation uncertainty that affect the preparation of the financial statements.
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
During the year, the Company entered into financial instruments transactions such as derivatives and options. These instruments are initially recognised at cost on the date the contract is entered into and are subsequently revalued to reflect their fair value. Changes in the fair value of the instruments, both realised and unrealised, are recognised in profit and loss account.
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
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BALLIOL ROAD LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
2.Accounting policies (continued)
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
(ii) Current asset investments are short term, highly liquid, unlisted securities, which are measured at fair value. Changes in fair value are recognised in the Income Statement. Fair value is estimated by using a valuation technique based on market value.
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BALLIOL ROAD LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
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BALLIOL ROAD LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
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Page 7
BALLIOL ROAD LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
Page 8