REGISTERED NUMBER: 06254719 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

BALLPOINT OFFICE SUPPLIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J R Thorpe

G F Huntington

S Oakes

SECRETARY:

J R Thorpe

REGISTERED OFFICE:

21 The Bell Centre

Newton Road

Crawley

West Sussex

RH10 9FZ

REGISTERED NUMBER:

06254719 (England and Wales)

ACCOUNTANTS:

Waight & Company Ltd

Trading as WaightSharnock

8 Lonsdale Gardens

Tunbridge Wells

Kent

TN1 1NU

FIXED ASSETS

Intangible assets

4

63,000

85,500

Tangible assets

5

17,891

23,855

80,891

109,355

CURRENT ASSETS

Stocks

19,000

24,541

Debtors

6

132,637

139,230

Cash at bank

144,672

90,532

296,309

254,303

CREDITORS

Amounts falling due within one year

7

146,515

111,525

NET CURRENT ASSETS

149,794

142,778

TOTAL ASSETS LESS CURRENT LIABILITIES

230,685

252,133

PROVISIONS FOR LIABILITIES

4,473

5,964

NET ASSETS

226,212

246,169

CAPITAL AND RESERVES

Called up share capital

8

98

98

Retained earnings

226,114

246,071

SHAREHOLDERS' FUNDS

226,212

246,169

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 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 16 January 2026 and were signed on its behalf by:

G F Huntington - Director

J R Thorpe - Director

1.	STATUTORY INFORMATION

Ballpoint Office Supplies 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.

Goodwill

Goodwill is amortised over a maximum of 20 years. Goodwill paid in connection with the acquisition of a business in 2007 is being amortised over 20 years.

Goodwill purchased subsequently is amortised fully in the year of acquisition.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 11 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

465,000

AMORTISATION

At 1 October 2024

379,500

Charge for year

22,500

At 30 September 2025

402,000

NET BOOK VALUE

At 30 September 2025

63,000

At 30 September 2024

85,500

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

and 30 September 2025

14,528

39,496

6,748

60,772

DEPRECIATION

At 1 October 2024

14,419

17,027

5,471

36,917

Charge for year

27

5,617

320

5,964

At 30 September 2025

14,446

22,644

5,791

42,881

NET BOOK VALUE

At 30 September 2025

82

16,852

957

17,891

At 30 September 2024

109

22,469

1,277

23,855

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

131,307

137,978

Other debtors

1,330

1,252

132,637

139,230

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

76,380

72,232

Taxation and social security

45,822

37,036

Other creditors

24,313

2,257

146,515

111,525

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

48

Ordinary "A"

£1

48

48

48

Ordinary "B"

£1

48

48

2

Ordinary "C" and "D"

£1

2

2

98

98

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £76,700 (2024 - £77,500) were paid to the directors .

During the year, total dividends of £11,000 (2024 - £10,000) were paid to spouses of the directors.