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Registered number: 10526684
Bali Secrets Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
The Arkk Alliance Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10526684
2025 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 828 1,383
Investments 5 25,000 25,000
25,828 26,383
CURRENT ASSETS
Stocks 6 1,480 3,420
Debtors 7 7,205 17,841
Cash at bank and in hand 2,354 11,421
11,039 32,682
Creditors: Amounts Falling Due Within One Year 8 (36,488 ) (50,092 )
NET CURRENT ASSETS (LIABILITIES) (25,449 ) (17,410 )
TOTAL ASSETS LESS CURRENT LIABILITIES 379 8,973
PROVISIONS FOR LIABILITIES
Deferred Taxation (157 ) -
NET ASSETS 222 8,973
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 122 8,873
SHAREHOLDERS' FUNDS 222 8,973
Page 1
Page 2
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Martin Leitner
Director
20th May 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bali Secrets Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10526684 . The registered office is 1st Floor, 20-22 Station Road, Knowle, Solihull, West Midlands, B93 0HT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Straight Line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
Page 3
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2.6. Taxation - continued
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2024 1,061 3,875 1,737 6,673
As at 31 August 2025 1,061 3,875 1,737 6,673
Depreciation
As at 1 September 2024 839 3,062 1,389 5,290
Provided during the period 44 163 348 555
As at 31 August 2025 883 3,225 1,737 5,845
Net Book Value
As at 31 August 2025 178 650 - 828
As at 1 September 2024 222 813 348 1,383
5. Investments
Subsidiaries
£
Cost or Valuation
As at 1 September 2024 25,000
As at 31 August 2025 25,000
Provision
As at 1 September 2024 -
As at 31 August 2025 -
Net Book Value
As at 31 August 2025 25,000
As at 1 September 2024 25,000
6. Stocks
2025 2024
as restated
£ £
Finished goods 1,480 3,420
Page 4
Page 5
7. Debtors
2025 2024
as restated
£ £
Due within one year
Trade debtors - 8,530
VAT 378 1,335
Directors' loan accounts 1,827 4,176
Amounts owed by group undertakings 5,000 3,800
7,205 17,841
8. Creditors: Amounts Falling Due Within One Year
2025 2024
as restated
£ £
Trade creditors 14,932 23,351
Corporation tax 951 2,837
Accruals and deferred income 18,000 18,000
Directors' loan accounts 2,605 5,904
36,488 50,092
9. Share Capital
2025 2024
as restated
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 August 2025
£ £ £ £ £
Miss Katharina Mocharitsch 4,176 1,827 4,176 - 1,827
The above loan is unsecured, interest free and repayable on demand.
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