FRS102 1A Filleted


Company registration number:						SC798663
Balatoni Financial Planning Ltd

Balance sheet
as at 31 March 2026

		31 Mar 26		31 Mar 25
	Note	£	£	£	£
Fixed assets
Goodwill	4	716,559		655,070
			716,559		655,070
Current assets
Debtors		1,982		-
Cash at bank and in hand		33,848		30,773
			35,830		30,773
Creditors: amounts falling due within one year			(79,152)		(72,205)
Net current liabilities			(43,322)		(41,432)
Total assets less current liabilities			673,237		613,638
Creditors: Amounts falling due after more than one year			(314,710)		(313,225)
NET ASSETS			358,527		300,413

Capital and reserves
Called up share capital			1		1
Share premium account			276,375		276,375
Profit and loss account			82,151		24,037
TOTAL EQUITY			358,527		300,413


The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.

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	Company registration number:		SC798663
	Balatoni Financial Planning Ltd

	Balance sheet - continued
	as at 31 March 2026

	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 Profit and loss account has not been delivered to the Registrar.

	Signed by:

	Mr C Balatoni, Director
	13 April 2026

	2


	Balatoni Financial Planning Ltd

	Notes to the financial statements
	for the year ended 31 March 2026


	1	Company information

		Balatoni Financial Planning Ltd is a private company registered in Scotland. Its registered number is SC798663. The company is limited by shares. Its registered office is Gillespie Tax Management Ltd, 2-4 Salamander Place, Edinburgh, Midlothian, EH6 7JB.

	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 historic cost convention.

		Presentation currency
		The company's financial statements are presented in sterling.

		Going concern
		In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.

		The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.

		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 being amortised on the following basis: The Directors believe that the value of goodwill will only appreciate, therefor no allowance for amortisation has been allowed..

		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.

		Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.


	3


Balatoni Financial Planning Ltd

Notes to the financial statements - continued
for the year ended 31 March 2026

2	Accounting policies - continued

	Taxation
	Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

	Current 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.

	Retirement benefits
	The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.

3	Average number of employees

	During the year the average number of employees was 3 (2025 - 1).

4	Goodwill

		£
	Cost
	At 1 April 2025	655,070
	Additions	61,489
	At 31 March 2026	716,559

	Amortisation
	At 31 March 2026	-

	Net book value
	At 31 March 2026	716,559

	At 31 March 2025	655,070


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	Company registration number:	SC798663

	Annual report and unaudited financial statements
	for the year ended 31 March 2026
	for
	Balatoni Financial Planning Ltd


	Pages for filing with the Registrar