Company registration number 04042081 (England and Wales)
BALM & DAVIES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
BALM & DAVIES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
BALM & DAVIES LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
283,642
220,705
Current assets
Stocks
10,269
9,128
Debtors
4
610,307
729,580
Cash at bank and in hand
291,051
233,759
911,627
972,467
Creditors: amounts falling due within one year
5
(353,960)
(320,583)
Net current assets
557,667
651,884
Total assets less current liabilities
841,309
872,589
Creditors: amounts falling due after more than one year
6
(110,653)
(114,756)
Provisions for liabilities
(70,911)
(56,572)
Net assets
659,745
701,261
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
659,645
701,161
Total equity
659,745
701,261
BALM & DAVIES LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 2 -

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 6 February 2026 and are signed on its behalf by:
Mr C I Collins
Mr M W E Davies
Director
Director
Company registration number 04042081 (England and Wales)
BALM & DAVIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

Balm & Davies Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1386 London Road, Leigh on Sea, Essex, England, SS9 2UJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% Reducing balance
Computers
33% Straight line
Motor vehicles
25% Reducing balance
1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

BALM & DAVIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

1.8
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
17
16
3
Tangible fixed assets
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 August 2024
296,140
3,751
281,659
581,550
Additions
20,333
2,516
131,151
154,000
Disposals
-
0
-
0
(24,333)
(24,333)
At 31 July 2025
316,473
6,267
388,477
711,217
Depreciation and impairment
At 1 August 2024
197,668
1,238
161,939
360,845
Depreciation charged in the year
23,760
2,068
61,880
87,708
Eliminated in respect of disposals
-
0
-
0
(20,978)
(20,978)
At 31 July 2025
221,428
3,306
202,841
427,575
Carrying amount
At 31 July 2025
95,045
2,961
185,636
283,642
At 31 July 2024
98,472
2,513
119,720
220,705
BALM & DAVIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
154,114
323,865
Other debtors
456,193
405,715
610,307
729,580
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
217,652
157,813
Corporation tax
45,064
82,602
Other taxation and social security
81,575
70,501
Other creditors
9,669
9,667
353,960
320,583
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
110,653
114,756
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