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Registered number: 07842188
Baltzersens Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Baltzersens Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
Baltzersens Ltd
Statement of Financial Position
As At 30 November 2025
Statement of Financial Position
Registered number: 07842188

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 422,519 |  | 277,537
|  |  | 422,519 |  | 277,537
CURRENT ASSETS
Stocks |  | 24,313 |  | 25,408 |
Debtors | 5 | 93,631 |  | 62,759 |
Cash at bank and in hand |  | 92,072 |  | 131,903 |
|  | 210,016 |  | 220,070 |
Creditors: Amounts Falling Due Within One Year | 6 | (261,275 ) |  | (226,636 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (51,259 ) |  | (6,566 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 371,260 |  | 270,971
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (193,137 ) |  | (117,850 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (58,841 ) |  | (51,472 )
NET ASSETS |  |  | 119,282 |  | 101,649
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1,000 |  | 1,000
Income Statement |  |  | 118,282 |  | 100,649
SHAREHOLDERS' FUNDS |  |  | 119,282 |  | 101,649

Page 1
Page 2
Baltzersens Ltd
Statement of Financial Position (continued)
As At 30 November 2025
For the year ending 30 November 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 Income Statement.
On behalf of the board

Mr Paul Rawlinson Director
15 April 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Baltzersens Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Baltzersens Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07842188 . The registered office is 22 Oxford Street, Harrogate, North Yorkshire, HG1 1PU.
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. Going Concern Disclosure
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern assumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue.
2.3. 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.
2.4. 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:

Freehold | 20% on cost
Plant & Machinery | 20% on cost
Motor Vehicles | 33% on cost
Fixtures & Fittings | 20% on cost
Computer Equipment | 20% on cost

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 year 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 asset reflects 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.
Page 3
Page 4
Baltzersens Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.6. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute. Grant income of £7,803 was received specifically for the purchase of fixed asset. This grant income is shown as an other creditor and is being released to the income statement over a period of 5 years.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 59 (2024: 62)
59 62
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 December 2024 | 121,551 | 395,585 | 90,715 | 78,758
Additions | 79,640 | 167,569 | 34,732 | 56,417
Disposals | (43,379 ) | (159,294 ) | - | (30,863 )
As at 30 November 2025 | 157,812 | 403,860 | 125,447 | 104,312
Depreciation
As at 1 December 2024 | 75,555 | 252,219 | 32,984 | 51,904
Provided during the period | 22,990 | 70,160 | 13,655 | 16,765
Disposals | (33,029 ) | (100,972 ) | - | (30,863 )
As at 30 November 2025 | 65,516 | 221,407 | 46,639 | 37,806
Net Book Value
As at 30 November 2025 | 92,296 | 182,453 | 78,808 | 66,506
As at 1 December 2024 | 45,996 | 143,366 | 57,731 | 26,854

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 December 2024 | 11,331 | 697,940
Additions | 1,082 | 339,440
Disposals | (3,427 ) | (236,963 )
As at 30 November 2025 | 8,986 | 800,417
Depreciation
As at 1 December 2024 | 7,741 | 420,403
Provided during the period | 2,216 | 125,786
Disposals | (3,427 ) | (168,291 )
As at 30 November 2025 | 6,530 | 377,898
Net Book Value
As at 30 November 2025 | 2,456 | 422,519
As at 1 December 2024 | 3,590 | 277,537

Page 4
Page 5
Baltzersens Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 74,945 |  | 26,645
Other debtors | 18,686 |  | 36,114
| 93,631 |  | 62,759

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 45,314 |  | 14,763
Trade creditors | 66,491 |  | 88,427
Bank loans and overdrafts | 56,250 |  | 46,875
Other creditors | 55,202 |  | 40,089
Taxation and social security | 38,018 |  | 36,482
| 261,275 |  | 226,636

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 105,153 |  | 33,249
Bank loans | 85,833 |  | 79,583
Other creditors | 2,151 |  | 5,018
| 193,137 |  | 117,850

8. Secured Creditors
HSBC Bank PLC borrowings are secured by fixed and floating charges over all the assets or undertaking of the company. Of the creditors falling due within and after more than one year the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 142,083 |  | 126,459

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 45,314 |  | 14,763
Later than one year and not later than five years | 105,153 |  | 33,249
| 150,467 |  | 48,012
| 150,467 |  | 48,012

Page 5
Page 6
Baltzersens Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 96,206 |  | 12,669
Later than one year and not later than five years | 233,748 |  | 329,954
| 329,954 |  | 342,623

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