Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 1 Unlicensed restaurants and cafes false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-07-05 false false true 15820865 2024-07-04 15820865 2024-07-05 2025-07-31 15820865 2023-07-05 2024-07-04 15820865 2025-07-31 15820865 c:Director1 2024-07-05 2025-07-31 15820865 d:FurnitureFittings 2024-07-05 2025-07-31 15820865 d:FurnitureFittings 2025-07-31 15820865 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-07-05 2025-07-31 15820865 d:FreeholdInvestmentProperty 2024-07-05 2025-07-31 15820865 d:FreeholdInvestmentProperty 2025-07-31 15820865 d:CurrentFinancialInstruments 2025-07-31 15820865 d:Non-currentFinancialInstruments 2025-07-31 15820865 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 15820865 d:Non-currentFinancialInstruments d:AfterOneYear 2025-07-31 15820865 d:ShareCapital 2025-07-31 15820865 d:RetainedEarningsAccumulatedLosses 2025-07-31 15820865 c:FRS102 2024-07-05 2025-07-31 15820865 c:AuditExempt-NoAccountantsReport 2024-07-05 2025-07-31 15820865 c:FullAccounts 2024-07-05 2025-07-31 15820865 c:PrivateLimitedCompanyLtd 2024-07-05 2025-07-31 15820865 e:PoundSterling 2024-07-05 2025-07-31 iso4217:GBP xbrli:pure

Registered number: 15820865 BALLENTINE (2024) LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 JULY 2025
BALLENTINE (2024) LTD REGISTERED NUMBER: 15820865 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Tangible assets |  |  | 4,484
Investment property |  |  | 169,135
|  |  | 173,619
Current assets |  |  |
Debtors: amounts falling due within one year | 7 | 39,003 |
Cash at bank and in hand | 8 | 82,648 |
|  | 121,651 |
Creditors: amounts falling due within one year | 9 | (134,033) |
Net current (liabilities)/assets |  |  | (12,382)
Total assets less current liabilities |  |  | 161,237
Creditors: amounts falling due after more than one year |  |  | (150,992)
Net assets |  |  | 10,245
Capital and reserves |  |  |
Called up share capital |  |  | (100)
Profit and loss account |  |  | 10,345
|  |  | 10,245
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 31 March 2026. Page 1
BALLENTINE (2024) LTD REGISTERED NUMBER: 15820865 BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025
Shaban Suleman
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
BALLENTINE (2024) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
1. | General information
Ballentine (2024) Limited is a company limited by shares incorporated in England within the United Kingdom, having a registration of 15820865. The address of the registered office is 77 Francis Road, Edgbaston, Birmingham, West Midlands, B16 8SP. The principal activity of the company in the year under review was that of the unlicensed restaurants and cafes. The financial statements are presented in sterling which is functional currency of the company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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. The following principal accounting policies have been applied: Page 3
BALLENTINE (2024) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | 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.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred.
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Page 4
BALLENTINE (2024) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 20% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the period was 1.
Page 5
BALLENTINE (2024) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| Additions | 5,605
| At 31 July 2025 | 5,605
| Depreciation |
| Charge for the period on owned assets | 1,121
| At 31 July 2025 | 1,121
| Net book value |
| At 31 July 2025 | 4,484
5. | Extra text note
There is a fixed and floating charge over the company's property.
6. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| Additions at cost | 169,135
| At 31 July 2025 | 169,135
The 2025 valuations were made by the director, on an open market value for existing use basis.
7. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Other debtors | 39,003
Page 6
BALLENTINE (2024) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025 7.Debtors (continued)
|  | 39,003
8. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 82,648
|  | 82,648
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Bank loans | 12,310
| Corporation tax | 1,375
| Other creditors | 120,348
|  | 134,033
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025
|  |  |  |  | £
| Bank loans | 150,992
|  | 150,992
Page 7
BALLENTINE (2024) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
11. | Related party transactions
| Shaban Suleman is the sole director and shareholder of the Ballentine (2024) Limited. During the year, the director provided loans of £37,348 to the company. As at the balance sheet date, the company owes the director £37,348, which is shown in other creditors due within one year. The above balances are payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet. Shaban Suleman is also the shareholder and director of Pecks House Developments Limited. During the year, the company transacted with Pecks House Developments Ltd for goods and services for a net amount of £80,000. As at the balance sheet date, the company owed £80,000 to Pecks House Developments Ltd, which is included in other creditors due within one year. The above balances are payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet. Shaban Suleman is also the shareholder and director of Ballentine Properties Limited. During the year, the company received loans of £3,000 from Ballentine Properties Limited. As at the balance sheet date, the company owes Ballentine Properties Limited £3,000, which is included in other creditors due within one year. The above balances are payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet.
12. | Controlling party
The company is under the control of Shaban Suleman who is the sole director and shareholder of the company.
Page 8