Balmoral Court (Bournemouth) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05195761 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Balmoral Court (Bournemouth) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTORS:

G Pearl

J M Rowe

SECRETARY:

G Pearl

REGISTERED OFFICE:

Balmoral Court

27 St John's Road

Bournemouth

Dorset

BH5 1EQ

REGISTERED NUMBER:

05195761 (England and Wales)

ACCOUNTANTS:

LJB Chartered Certified Accountants

Tax & Business Advisors

864 Christchurch Road

Bournemouth

Dorset

BH7 6DQ

FIXED ASSETS

Property, plant and equipment

4

160,529

150,712

CURRENT ASSETS

Cash at bank

49

23

CREDITORS

Amounts falling due within one year

5

9,576

6,867

NET CURRENT LIABILITIES

(9,527

)

(6,844

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

151,002

143,868

PROVISIONS FOR LIABILITIES

22,416

20,516

NET ASSETS

128,586

123,352

CAPITAL AND RESERVES

Called up share capital

6

20

Share premium

58,833

Revaluation reserve

7

95,564

87,464

Retained earnings

(25,831

)

(22,965

)

SHAREHOLDERS' FUNDS

128,586

123,352

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 13 May 2026 and were signed on its behalf by:

G Pearl - Director

J M Rowe - Director

1.	STATUTORY INFORMATION

Balmoral Court (Bournemouth) 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.	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 historical cost convention as modified by the revaluation of certain assets.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

COST OR VALUATION

At 1 October 2024

149,980

2,592

152,572

Revaluations

10,000

-

10,000

At 30 September 2025

159,980

2,592

162,572

DEPRECIATION

At 1 October 2024

-

1,860

Charge for year

-

183

At 30 September 2025

-

2,043

NET BOOK VALUE

At 30 September 2025

159,980

549

160,529

At 30 September 2024

149,980

732

150,712

Cost or valuation at 30 September 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

Valuation in 2018

46,000

-

46,000

Valuation in 2020

44,000

-

44,000

Valuation in 2023

17,980

-

17,980

Valuation in 2025

10,000

-

10,000

Cost

42,000

2,592

44,592

159,980

2,592

162,572

If freehold land had not been revalued they would have been included at the following historical cost:

30.9.25

30.9.24

£

Cost

42,000

Value of land in freehold land and buildings

159,980

149,980

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Other creditors

9,576

6,867

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

19

Ordinary

£1

20

7.

RESERVES

Revaluation

reserve

£

At 1 October 2024

87,464

Revaluation gains

10,000

Deferred tax provision

(1,900

)

At 30 September 2025

95,564

8.	ULTIMATE CONTROLLING PARTY

There was no ultimate controlling party during the year under review.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Balmoral Court (Bournemouth) Limited for the year ended 30 September 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Balmoral Court (Bournemouth) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Balmoral Court (Bournemouth) Limited and state those matters that we have agreed to state to the Board of Directors of Balmoral Court (Bournemouth) Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Balmoral Court (Bournemouth) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Balmoral Court (Bournemouth) Limited. You consider that Balmoral Court (Bournemouth) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Balmoral Court (Bournemouth) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

LJB Chartered Certified Accountants

Tax & Business Advisors

864 Christchurch Road

Bournemouth

Dorset

BH7 6DQ

13 May 2026