REGISTERED NUMBER: 07589084 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Balmoral P & M Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

6

DIRECTORS:

G Elliott

J K Elliott

REGISTERED OFFICE:

3 Berrymoor Court

Northumberland Bus Park

Cramlington

Northumberland

NE23 7RZ

REGISTERED NUMBER:

07589084 (England and Wales)

ACCOUNTANTS:

AWS Accountancy Limited

3 Berrymoor Court

Northumberland Business Park

Cramlington

Northumberland

NE23 7RZ

FIXED ASSETS

Tangible assets

4

28,570

33,616

CURRENT ASSETS

Debtors

5

67,175

71,325

Cash at bank

128

485

67,303

71,810

CREDITORS

Amounts falling due within one year

6

17,189

18,357

NET CURRENT ASSETS

50,114

53,453

TOTAL ASSETS LESS CURRENT LIABILITIES

78,684

87,069

CREDITORS

Amounts falling due after more than one year

7

500

3,500

NET ASSETS

78,184

83,569

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

78,084

83,469

SHAREHOLDERS' FUNDS

78,184

83,569

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 directors acknowledge their 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 Board of Directors and authorised for issue on 9 December 2025 and were signed on its behalf by:

J K Elliott - Director

1.	STATUTORY INFORMATION

Balmoral P & M 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

114,882

1,500

116,382

DEPRECIATION

At 1 April 2024

81,302

1,464

82,766

Charge for year

5,037

9

5,046

At 31 March 2025

86,339

1,473

87,812

NET BOOK VALUE

At 31 March 2025

28,543

27

28,570

At 31 March 2024

33,580

36

33,616

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Intercompany loan

67,175

71,325

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

3,000

3,000

VAT

13,596

14,825

Directors' loan accounts

82

82

Accrued expenses

511

450

17,189

18,357

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 2-5 years

500

3,500

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages one to five and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

AWS Accountancy Limited

3 Berrymoor Court

Northumberland Business Park

Cramlington

Northumberland

NE23 7RZ

9 December 2025