REGISTERED NUMBER: 08229477 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Balaji Specialists Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs M Manoharan

REGISTERED OFFICE:

36 Riverside Gardens

Peterborough

PE3 6GE

REGISTERED NUMBER:

08229477 (England and Wales)

ACCOUNTANTS:

Hills Accountants Limited

Greenhill House

First Floor East Wing

Thorpe Road

Peterborough

Cambridgeshire

PE3 6RU

FIXED ASSETS

Tangible assets

4

1,154

1,442

Investments

5

307,461

267,763

308,615

269,205

CURRENT ASSETS

Cash at bank

17,061

20,131

CREDITORS

Amounts falling due within one year

6

12,454

12,194

NET CURRENT ASSETS

4,607

7,937

TOTAL ASSETS LESS CURRENT LIABILITIES

313,222

277,142

CAPITAL AND RESERVES

Called up share capital

7

1

1

Fair value reserve

8

110,195

71,433

Retained earnings

8

203,026

205,708

SHAREHOLDERS' FUNDS

313,222

277,142

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 7 November 2025 and were signed by:

Mrs M Manoharan - Director

1.	STATUTORY INFORMATION

Balaji Specialists 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.

Tangible fixed assets

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

Computer Equipment 25% Reducing Balance

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

and 30 September 2025

3,752

DEPRECIATION

At 1 October 2024

2,310

Charge for year

288

At 30 September 2025

2,598

NET BOOK VALUE

At 30 September 2025

1,154

At 30 September 2024

1,442

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 October 2024

267,763

Revaluations

39,698

At 30 September 2025

307,461

NET BOOK VALUE

At 30 September 2025

307,461

At 30 September 2024

267,763

Cost or valuation at 30 September 2025 is represented by:

Other

investments

£

Valuation in 2024

307,461

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other creditors

12,454

12,194

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

1

Ordinary shares

£1.00

1

1

8.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 October 2024

205,708

71,433

277,141

Deficit for the year

(2,682

)

(2,682

)

Movement

-

38,762

38,762

At 30 September 2025

203,026

110,195

313,221

9.	RELATED PARTY DISCLOSURES

As at 30 September 2025 the company owed Mrs Manoharan £11,758 (2023 £11,498) in respect of her directors loan account.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs M Manoharan.