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Company Registration No. 10253760 (England and Wales)
Balanced Property Investments Limited Unaudited accounts for the year ended 30 June 2025
Balanced Property Investments Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
Balanced Property Investments Limited Company Information for the year ended 30 June 2025
Directors
Clare Marie Roper Neil David Roper
Company Number
10253760 (England and Wales)
Registered Office
Thornsett Bexton Lane Knutsford Cheshire WA16 9AB
Accountants
Accounts and Legal Consultants Ltd Suite 1-3, The Hop Exchange 24 Southwark Street London SE1 1TY
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Balanced Property Investments Limited Accountants' report
Accountants' report to the board of directors of Balanced Property Investments Limited on the preparation of the unaudited statutory accounts for the year ended 30 June 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Balanced Property Investments Limited for the year ended 30 June 2025 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Balanced Property Investments Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Balanced Property Investments Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Balanced Property Investments Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Balanced Property Investments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Balanced Property Investments Limited. You consider that Balanced Property Investments Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Balanced Property Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Accounts and Legal Consultants Ltd Suite 1-3, The Hop Exchange 24 Southwark Street London SE1 1TY 20 November 2025
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Balanced Property Investments Limited Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
875,000
731,000
Current assets
Debtors
5
460
3,637
Cash at bank and in hand
5,046
1,661
5,506
5,298
Creditors: amounts falling due within one year
6
(4,039)
(7,572)
Net current assets/(liabilities)
1,467
(2,274)
Total assets less current liabilities
876,467
728,726
Creditors: amounts falling due after more than one year
7
(617,876)
(627,772)
Provisions for liabilities
Deferred tax
8
(10,495)
(10,495)
Net assets
248,096
90,459
Capital and reserves
Called up share capital
100
100
Profit and loss account
247,996
90,359
Shareholders' funds
248,096
90,459
For the year ending 30 June 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2025 and were signed on its behalf by
Clare Marie Roper Director Company Registration No. 10253760
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Balanced Property Investments Limited Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Balanced Property Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 10253760. The registered office is Thornsett, Bexton Lane, Knutsford, Cheshire, WA16 9AB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 30 June 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 July 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Going concern
The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 6 -
Balanced Property Investments Limited Notes to the Accounts for the year ended 30 June 2025
4
Tangible fixed assets
Land & buildings
£
Cost or valuation
At valuation
At 1 July 2024
731,000
Revaluations
144,000
At 30 June 2025
875,000
Depreciation
At 30 June 2025
-
Net book value
At 30 June 2025
875,000
At 30 June 2024
731,000
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
460
513
Other debtors
-
3,124
460
3,637
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
3,199
3,378
Loans from directors
-
4,194
Accruals
840
-
4,039
7,572
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
491,552
491,552
Loans from directors
126,324
136,220
617,876
627,772
8
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
10,495
10,495
2025
2024
£
£
Provision at start of year
10,495
10,495
Provision at end of year
10,495
10,495
- 7 -
Balanced Property Investments Limited Notes to the Accounts for the year ended 30 June 2025
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 8 -