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REGISTERED NUMBER: 00467958 (England and Wales)















Unaudited Financial Statements For The Year Ended 31st July 2025

for

E W Ballard Limited
E W Ballard Limited (Registered number: 00467958)

Contents of the Financial Statements
For The Year Ended 31st July 2025










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


E W Ballard Limited

Company Information
For The Year Ended 31st July 2025







DIRECTORS: R Ballard
M Ballard
E Ballard
A F Ballard
J R Ballard





SECRETARY: A F Ballard





REGISTERED OFFICE: 1-3 Manor Road
Chatham
Kent
ME4 6AE





REGISTERED NUMBER: 00467958 (England and Wales)





ACCOUNTANTS: Beak Kemmenoe
Chartered Accountants
1-3 Manor Road
Chatham
Kent
ME4 6AE
Page 1
Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
E W Ballard Limited


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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of E W Ballard Limited for the year ended 31st July 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of E W Ballard Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of E W Ballard Limited and state those matters that we have agreed to state to the Board of Directors of E W Ballard Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than E W Ballard Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that E W Ballard Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of E W Ballard Limited. You consider that E W Ballard 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 financial statements of E W Ballard 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 financial statements.






Beak Kemmenoe
Chartered Accountants
1-3 Manor Road
Chatham
Kent
ME4 6AE


4th December 2025

This page does not form part of the statutory financial statements

Page 2
E W Ballard Limited (Registered number: 00467958)

Balance Sheet
31st July 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 64,609 75,315
Investments 6 120 120
Investment property 7 20,196,423 19,553,125
20,261,152 19,628,560

CURRENT ASSETS
Debtors 8 17,883 13,821
Cash at bank 283,485 304,606
301,368 318,427
CREDITORS
Amounts falling due within one year 9 94,485 209,014
NET CURRENT ASSETS 206,883 109,413
TOTAL ASSETS LESS CURRENT
LIABILITIES
20,468,035
19,737,973

CREDITORS
Amounts falling due after more than one
year
10
(65,434
)
(73,251
)

PROVISIONS FOR LIABILITIES (2,456,223 ) (2,309,616 )
NET ASSETS 17,946,378 17,355,106

CAPITAL AND RESERVES
Called up share capital 190,000 190,000
Fair value reserve 12 9,234,867 8,738,175
Retained earnings 8,521,511 8,426,931
SHAREHOLDERS' FUNDS 17,946,378 17,355,106

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 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 notes form part of these financial statements

Page 3 continued...
E W Ballard Limited (Registered number: 00467958)

Balance Sheet - continued
31st July 2025


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 4th December 2025 and were signed on its behalf by:




A F Ballard - Director



M Ballard - Director


The notes form part of these financial statements

Page 4
E W Ballard Limited (Registered number: 00467958)

Notes to the Financial Statements
For The Year Ended 31st July 2025


1. STATUTORY INFORMATION

E W Ballard 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover represents income due from letting investment properties, excluding 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Motor vehicles - 20% on reducing balance
Office equipment - 20% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

4. EMPLOYEES AND DIRECTORS

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

Page 5 continued...
E W Ballard Limited (Registered number: 00467958)

Notes to the Financial Statements - continued
For The Year Ended 31st July 2025


5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st August 2024 109,245
Additions 1,773
At 31st July 2025 111,018
DEPRECIATION
At 1st August 2024 33,930
Charge for year 12,479
At 31st July 2025 46,409
NET BOOK VALUE
At 31st July 2025 64,609
At 31st July 2024 75,315

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1st August 2024
and 31st July 2025 93,756
DEPRECIATION
At 1st August 2024 18,751
Charge for year 12,063
At 31st July 2025 30,814
NET BOOK VALUE
At 31st July 2025 62,942
At 31st July 2024 75,005

Page 6 continued...
E W Ballard Limited (Registered number: 00467958)

Notes to the Financial Statements - continued
For The Year Ended 31st July 2025


6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1st August 2024
and 31st July 2025 120
NET BOOK VALUE
At 31st July 2025 120
At 31st July 2024 120

7. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st August 2024 19,553,125
Revaluations 643,298
At 31st July 2025 20,196,423
NET BOOK VALUE
At 31st July 2025 20,196,423
At 31st July 2024 19,553,125

Fair value at 31st July 2025 is represented by:
£   
Valuation in 2007 3,538,554
Valuation in 2009 (2,123,340 )
Valuation in 2015 6,601,682
Valuation in 2016 944,875
Valuation in 2017 585,962
Valuation in 2021 (311,142 )
Valuation in 2022 2,128,415
Valuation in 2023 371,105
Valuation in 2024 (688,320 )
Valuation in 2025 643,298
Cost 8,505,334
20,196,423

If investment properties had not been revalued they would have been included at the following historical cost:

2025 2024
£    £   
Cost 8,505,334 8,505,334

Investment Properties were valued on an open market basis on 31st July 2025 by Mr R Ballard a director of the company .

Page 7 continued...
E W Ballard Limited (Registered number: 00467958)

Notes to the Financial Statements - continued
For The Year Ended 31st July 2025


8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors and prepayments 17,883 13,821

9. CREDITORS LESS THAN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 7,817 4,561
Amounts owed to group undertakings 450 450
Corporation tax 27,869 99,996
Social security and other taxes 1,138 944
Other creditors and accruals 57,211 103,063
94,485 209,014

10. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Hire purchase contracts 65,434 73,251

11. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Hire purchase contracts 73,251 77,812

Hire purchase contracts are secured on the assets concerned.

12. RESERVES
Fair
value
reserve
£   
At 1st August 2024 8,738,175
Valuation 496,692

At 31st July 2025 9,234,867

13. RELATED PARTY DISCLOSURES

The company is related to its subsidiary company Cuxton Road Management Company Limited and its parent company, E W Ballard (1993) Limited.

The amount due to E W Ballard (1993) Limited was £450 (2024: £450).

Page 8