Company Registration No. 09501006 (England and Wales)
Restore Balance Limited
Unaudited accounts
for the year ended 31 March 2025
Restore Balance Limited
Unaudited accounts
Contents
Restore Balance Limited
Company Information
for the year ended 31 March 2025
Director
Hazel Bridgewater
Company Number
09501006 (England and Wales)
Registered Office
58 Cradoc Close
Brecon
LD3 9UA
Accountants
Insight Accountancy
Unit 16, Lamby Way Workshops
Lamby Way
Cardiff
CF3 2EQ
Restore Balance Limited
Statement of financial position
as at 31 March 2025
Tangible assets
(545)
(545)
Cash at bank and in hand
5,774
18,078
Creditors: amounts falling due within one year
(2,400)
(7,035)
Net current assets
3,374
11,043
Called up share capital
1
1
Profit and loss account
2,828
10,497
Shareholders' funds
2,829
10,498
For the year ending 31 March 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 director acknowledges her 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 and authorised for issue on 31 December 2025 and were signed on its behalf by
Hazel Bridgewater
Director
Company Registration No. 09501006
Restore Balance Limited
Notes to the Accounts
for the year ended 31 March 2025
Restore Balance Limited is a private company, limited by shares, registered in England and Wales, registration number 09501006. The registered office is 58 Cradoc Close, Brecon, LD3 9UA.
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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
The tax expense for the period comprised current and deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line
Fixtures & fittings
25% straight line
Computer equipment
25% straight line
Cash and cash equivalents
Cash and cash equivalents comprise cash in hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Restore Balance Limited
Notes to the Accounts
for the year ended 31 March 2025
Ordinary shares are classified as equity. Equity instruments are measured at fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
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Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
300
1,213
403
1,916
At 31 March 2025
300
1,213
403
1,916
At 1 April 2024
384
1,717
360
2,461
At 31 March 2025
384
1,717
360
2,461
At 31 March 2025
(84)
(504)
43
(545)
At 31 March 2024
(84)
(504)
43
(545)
5
Creditors: amounts falling due within one year
2025
2024
Loans from directors
2,400
7,035
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).