REGISTERED NUMBER: 00809318 (England and Wales)

Unaudited Financial Statements For The Year Ended 31st July 2025

for

E W Ballard Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs M Ockendon

M W Ockendon

Mrs S Trussler

REGISTERED OFFICE:

Paternoster Farm

Sporehams Lane

Danbury

Essex

CM3 4AQ

REGISTERED NUMBER:

00809318 (England and Wales)

ACCOUNTANTS:

Beak Kemmenoe

Chartered Accountants

1-3 Manor Road

Chatham

ME4 6AE

FIXED ASSETS

Tangible assets

5

-

-

Investments

6

4,922,270

4,180,009

Investment property

7

16,250,574

16,250,574

21,172,844

20,430,583

CURRENT ASSETS

Debtors

8

98,351

78,259

Cash at bank

673,426

650,196

771,777

728,455

CREDITORS

Amounts falling due within one year

9

337,493

48,712

NET CURRENT ASSETS

434,284

679,743

TOTAL ASSETS LESS CURRENT LIABILITIES

21,607,128

21,110,326

PROVISIONS FOR LIABILITIES

2,895,382

2,839,772

NET ASSETS

18,711,746

18,270,554

CAPITAL AND RESERVES

Called up share capital

20,440

20,440

Share premium

369,370

369,370

Fair value reserve

10

11,137,866

10,971,038

Retained earnings

7,184,070

6,909,706

SHAREHOLDERS' FUNDS

18,711,746

18,270,554

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22nd April 2026 and were signed on its behalf by:

Mrs M Ockendon - Director

1.	STATUTORY INFORMATION

E W Ballard Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is the total amount receivable by the company for services provided, excluding VAT and trade discounts.

Tangible fixed assets

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

Plant and machinery etc

-

20% straight line

Investment properties

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

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

Revenue recognition

Revenue from the sale of an option to purchase land is recognised when the performance obligation is satisfied. At the inception of the option agreement, any non-refundable option fee received is recorded as deferred revenue on the Balance Sheet.

Upon Exercise: If the option is exercised, the option fee is included as part of the total transaction price for the sale of the land. Revenue is recognised in full at the point in time when control of the land is transferred to the purchaser.

Upon Expiry: If the option expires unexercised, the deferred revenue is recognised as income in the Statement of Profit or Loss at the date of expiry, as the entity no longer has a potential obligation to transfer the land.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st August 2024

8,567

Disposals

(8,567

)

At 31st July 2025

-

DEPRECIATION

At 1st August 2024

8,567

Eliminated on disposal

(8,567

)

At 31st July 2025

-

NET BOOK VALUE

At 31st July 2025

-

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1st August 2024

4,180,009

Additions

829,721

Disposals

(294,045

)

Revaluations

206,585

At 31st July 2025

4,922,270

NET BOOK VALUE

At 31st July 2025

4,922,270

At 31st July 2024

4,180,009

Cost or valuation at 31st July 2025 is represented by:

Other

investments

£

Valuation in 2020

1,760

Valuation in 2021

135,565

Valuation in 2022

(202,026

)

Valuation in 2023

80,553

Valuation in 2024

364,901

Valuation in 2025

206,585

Cost

4,334,932

4,922,270

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st August 2024

and 31st July 2025

16,250,574

NET BOOK VALUE

At 31st July 2025

16,250,574

At 31st July 2024

16,250,574

Fair value at 31st July 2025 is represented by:

£

Valuation in 2015

8,554,518

Valuation in 2016

1,024,653

Valuation in 2017

637,498

Valuation in 2018

458,761

Valuation in 2019

87,800

Valuation in 2020

322,559

Valuation in 2021

1,147,750

Valuation in 2022

289,028

Valuation in 2023

473,318

Cost

3,254,689

16,250,574

If Investment properties had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

3,254,689

3,254,689

Investment properties were valued on an open market basis on 31st July 2025 by the directors .

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

67,338

57,530

Other debtors and prepayments

31,013

20,729

98,351

78,259

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

40

40

Tax

146,211

42,788

Social security and other taxes

818

792

Other creditors

190,424

5,092

337,493

48,712

Included in other creditors is £175,000 received for an option to purchase land. The option expires on 9 December 2029.

10.

RESERVES

Fair

value

reserve

£

At 1st August 2024

10,971,038

Valuation

166,828

At 31st July 2025

11,137,866