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Registered number: 04052512
Balaam Associates Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Balaam Associates Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Balaam Associates Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 04052512

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible assets | 4 |  | 2,233 |  | 2,410
|  |  | 2,233 |  | 2,410
CURRENT ASSETS
Debtors | 5 | 76,796 |  | 54,361 |
Cash at bank and in hand |  | 23,250 |  | 20,511 |
|  | 100,046 |  | 74,872 |
Creditors: Amounts Falling Due Within One Year | 6 | (68,528 ) |  | (55,478 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 31,518 |  | 19,394
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 33,751 |  | 21,804
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (31,642 ) |  | (19,618 )
PROVISIONS FOR LIABILITIES
Deferred taxation |  |  | (532 ) |  | (573 )
NET ASSETS |  |  | 1,577 |  | 1,613
CAPITAL AND RESERVES
Called up share capital | 8 |  | 10 |  | 10
Profit and Loss Account |  |  | 1,567 |  | 1,603
SHAREHOLDERS' FUNDS |  |  | 1,577 |  | 1,613

Page 1
Page 2
Balaam Associates Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr P R Balaam Director
5 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Balaam Associates Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Balaam Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04052512 . The registered office is 2 Rushmere, Orton Waterville, Peterborough, PE2 5GS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & fittings | 20% on written down value
Computer equipment | 25% on written down value

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Balaam Associates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.6. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.7. Creditors
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
2.8. Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
2.9. Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
2.10. Interest income
Interest income is recognised in the profit and loss using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible assets

| Fixtures & fittings | Computer equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 301 | 4,604 | 4,905
Additions | 75 | 452 | 527
Disposals | (147 ) | - | (147 )
As at 31 August 2025 | 229 | 5,056 | 5,285
Depreciation
As at 1 September 2024 | 301 | 2,194 | 2,495
Provided during the period | 2 | 702 | 704
Disposals | (147 ) | - | (147 )
As at 31 August 2025 | 156 | 2,896 | 3,052
Net Book Value
As at 31 August 2025 | 73 | 2,160 | 2,233
As at 1 September 2024 | - | 2,410 | 2,410

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 76,796 |  | 54,361

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Balaam Associates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 69 |  | 619
Trade creditors | 139 |  | 435
Bank loans and overdrafts | 10,581 |  | 3,443
Other creditors | 8,153 |  | 11,502
Taxation and social security | 49,586 |  | 39,479
| 68,528 |  | 55,478

Obligations under finance lease and hire purchase contracts of £69 (2024: £619), due within one year, are secured by the company.
Bank loans of £6,739 (2024: £nil), due within one year, are personally secured by a director.
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 69
Bank loans | 31,642 |  | 19,549
| 31,642 |  | 19,618

Obligations under finance lease and hire purchase contracts of £Nil (2024: £69), due after one year, are secured by the company.
Bank loans of £14,200 (2024: £nil), due after one year, are personally secured by a director.
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

9. Directors Advances, Credits and Guarantees
During the year loans made to the directors totalled £181,346 (2024: £131,652) and repayments totalled £166,401 (2024: £136,105). The amount owed by the directors at the year end totalled £57,795 (2024: £40,323). Interest of £2,527 (2024: £1,584) has been charged on this loan. This balance is included within other debtors.
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