REGISTERED NUMBER: 00385765 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

S.Ball & Son Transport Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S M Ball

REGISTERED OFFICE:

Avon House

Hatters Lane

Chipping Sodbury

Bristol

BS37 6AA

REGISTERED NUMBER:

00385765 (England and Wales)

ACCOUNTANTS:

Underwood Lamb Professional Services Ltd

Ground Floor, The Old Barn

Lady Farm

Chelwood

Bristol

BS39 4NN

FIXED ASSETS

Tangible assets

4

1,581,000

1,581,000

CURRENT ASSETS

Debtors

5

6,816

4,787

Cash at bank

646,723

582,007

653,539

586,794

CREDITORS

Amounts falling due within one year

6

80,632

43,393

NET CURRENT ASSETS

572,907

543,401

TOTAL ASSETS LESS CURRENT LIABILITIES

2,153,907

2,124,401

PROVISIONS FOR LIABILITIES

38,821

38,821

NET ASSETS

2,115,086

2,085,580

CAPITAL AND RESERVES

Called up share capital

23,676

23,676

Profit and loss

Non-distributable

revaluation reserve

7

155,283

155,283

Other reserves

7

20,987

20,987

Retained earnings

7

1,915,140

1,885,634

SHAREHOLDERS' FUNDS

2,115,086

2,085,580

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 November 2025 and were signed by:

S M Ball - Director

1.	STATUTORY INFORMATION

S.Ball & Son Transport 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.

Turnover

Turnover represents amounts receivable for rent (recognised evenly over the rental period) and management charges and is shown net of Value Added Tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investment properties

-

not provided

Fixtures and fittings

-

20% on cost

Taxation

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.

Deferred tax

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Investment

and

properties

fittings

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

1,581,000

6,115

1,587,115

DEPRECIATION

At 1 April 2024

and 31 March 2025

-

6,115

6,115

NET BOOK VALUE

At 31 March 2025

1,581,000

-

1,581,000

At 31 March 2024

1,581,000

-

1,581,000

The investment properties were last revalued on an open market basis by a former director, Z T Boulton, as at 31 March 2011. In the opinion of the director, there has been no material change in their market value since that date. Under the provisions of FRS102, deferred tax of £38,821 was provided on transition at 01.04.15.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

1,825

211

Other debtors

4,991

4,576

6,816

4,787

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

3,747

3,150

Taxation and social security

13,033

24,410

Other creditors

63,852

15,833

80,632

43,393

7.

RESERVES

Profit

and loss

Non-distributable

Retained

revaluation

Other

earnings

reserve

reserves

Totals

£

£

£

£

At 1 April 2024

1,885,634

155,283

20,987

2,061,904

Profit for the year

30,006

30,006

Dividends

(500

)

(500

)

At 31 March 2025

1,915,140

155,283

20,987

2,091,410

8.	ULTIMATE PARENT COMPANY AND CONTROLLING PARTY

The ultimate controlling party is S M Ball.

The immediate and ultimate parent company is S Ball & Son Holdings Limited, a company incorporated in the United Kingdom and registered in England and Wales. On the grounds that its group is small, S Ball & Son Holdings Limited does not prepare consolidated financial statements. The ultimate controlling party of S Ball & Son Holdings Limited is its sole director and shareholder, S M A Ball.