Balance & Options Ltd

Balance & Options Ltd
Statement of Financial Position
As at 31 May 2025

	2025		2024
	£	£	£	£
Current assets	5,645		4,256
Creditors: amount falling due within one year	(4,779)		(3,306)
Net current assets		866		950
Total assets less current liabilities		866		950
Net assets		866		950


Capital and reserves		866		950

NOTES TO THE ACCOUNTS

General Information

Balance & Options Ltd is a private company, limited by shares, registered in England and Wales registration number 10188714 registration address Unit 6 Dcypha Productions, Tileyard Road, London, N7 9AH.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

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

Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.

The financial statements were approved by the director on 13 May 2026 and were signed by:

--------------------------------
Kwaku Appiagyei APPIAH
Director

Registered Number: 10188714
England and Wales
BALANCE & OPTIONS LTD

Abridged Accounts

Period of accounts Start date: 31 May 2024 End date: 31 May 2025