ACCOUNTS - Final Accounts preparation

Registered number: 09756546

BALANCE MECHANICAL AND BUILDING SERVICES LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED

30 SEPTEMBER 2025

01483 755 399

hamlyns.com

BALANCE MECHANICAL AND BUILDING SERVICES LTD

REGISTERED NUMBER: 09756546

BALANCE SHEET

AS AT 30 SEPTEMBER 2025

				As restated
		2025		2024
		£		£

Fixed assets
Tangible assets	4		34,582		106,106
			34,582		106,106
Current assets
Debtors: amounts falling due after more than one year	5	30,967		-
Debtors: amounts falling due within one year	5	622,562		216,965
Cash at bank and in hand		130,344		235,509
		783,873		452,474
Creditors: amounts falling due within one year	6	(680,216)		(344,367)
Net current assets			103,657		108,107
Total assets less current liabilities			138,239		214,213
Creditors: amounts falling due after more than one year	7		(37,020)		(110,895)
Provisions for liabilities
Deferred tax	9	(8,645)		(26,526)
			(8,645)		(26,526)
Net assets			92,574		76,792

Capital and reserves
Called up share capital	100	100
Profit and loss account	92,474	76,692
	92,574	76,792

Page 1

BALANCE MECHANICAL AND BUILDING SERVICES LTD

REGISTERED NUMBER: 09756546

BALANCE SHEET (CONTINUED)

AS AT 30 SEPTEMBER 2025

The directors consider 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 year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 14 May 2026.

___________________________

Richard David Chappell

Director

The notes on pages 3 to 9 form part of these financial statements.

Page 2

BALANCE MECHANICAL AND BUILDING SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1.	General information

Balance Mechanical and Building Services Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 09756546 and registered office address is Sundial House 98 High Street, Horsell, Woking, Surrey, GU21 4SU.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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:

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:

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

Operating leases: the Company as lessee

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

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

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.

Page 3

BALANCE MECHANICAL AND BUILDING SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2.Accounting policies (continued)

2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.7

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

2.8

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.

Page 4

BALANCE MECHANICAL AND BUILDING SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2.Accounting policies (continued)

2.8

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using both the straight-line and reducing balance methods.

Depreciation is provided on the following basis:

Motor vehicles	-	25%	On reducing balance
Fixtures and fittings	-	20%	On cost
Office equipment	-	33%	On cost

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.

2.9

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.

2.10

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.

2.11

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.

2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 5

BALANCE MECHANICAL AND BUILDING SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4.	Tangible fixed assets

	Motor vehicles	Fixtures and fittings	Office equipment	Total
	£	£	£	£
Cost or valuation
At 1 October 2024	163,739	340	14,844	178,923
Additions	-	-	1,915	1,915
Disposals	(86,060)	-	-	(86,060)
At 30 September 2025	77,679	340	16,759	94,778
Depreciation
At 1 October 2024	58,183	204	14,430	72,817
Charge for the year on owned assets	14,790	68	586	15,444
Disposals	(28,065)	-	-	(28,065)
At 30 September 2025	44,908	272	15,016	60,196
Net book value
At 30 September 2025	32,771	68	1,743	34,582
At 30 September 2024	105,556	136	414	106,106

Page 6

BALANCE MECHANICAL AND BUILDING SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4.Tangible fixed assets (continued)

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
	2025	2024
	£	£


Motor vehicles	32,771	105,556
	32,771	105,556

5.	Debtors
		2025	2024
		£	£

Due after more than one year
Other debtors	30,967	-
	30,967	-

					2025	2024
					£	£

Due within one year
Trade debtors	113,388	10,471
Amounts owed related companies	166,562	1,000
Other debtors	317,946	183,388
Prepayments and accrued income	24,666	22,106
	622,562	216,965

Included within other debtors due within one year is a loan to the directors, amounting to £88,437 (2024 - £0). Amounts repaid during the year totalled £NIL. The main conditions were as follows:

The loan is repayable on demand and interest was charged at 3.75% APR on the outstanding balance.

Page 7

BALANCE MECHANICAL AND BUILDING SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	124,607	95,357
Corporation tax	103,137	10,237
Other taxation and social security	31,996	47,637
Obligations under finance lease and hire purchase contracts	10,238	17,350
Other creditors	39,634	2,097
Accruals and deferred income	208,572	171,689
Contract liabilities	162,032	-
	680,216	344,367

7.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Net obligations under finance leases and hire purchase contracts	37,020	110,895
	37,020	110,895

The following liabilities were secured:
	2025	2024
	£	£


Under 1 year	10,238	17,350
Over 1 year	37,020	110,895
	47,258	128,245

Details of security provided:

The hire purchase contracts are secured on the assets concerned.

8.	Contract liabilities

Describe the effect on contract liability balances which factors relating to the timing of satisfaction of the Company's performance obligations and their relationship with the typical timing of payment have had.

9.	Deferred taxation

Page 8

BALANCE MECHANICAL AND BUILDING SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

9.Deferred taxation (continued)

		2025
		£

	At beginning of year	(26,526)
	Utilised in year	17,881
	At end of year	(8,645)

The provision for deferred taxation is made up as follows:
	2025	2024
	£	£

	Accelerated capital allowances	(8,645)	(26,526)
		(8,645)	(26,526)

10.	Prior year adjustment

During the prior year, the dividends ratified were calculated incorrectly and have been adjusted accordingly, the impact of this adjustment is to reduce dividends taken by £15,000 increasing the profit and loss reserves carried forward.

11.	Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £61,700 (2024 - £NIL) . Contributions totalling £NIL (2024 - £NIL) were payable to the fund at the balance sheet date and are included in creditors.

12.	Related party transactions
	During the year the company was owed £166,562 (2024: £1,000) by related companies under common control, the balances are included within debtors.

Page 9