REGISTERED NUMBER: 05837333 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Bala Ltd

Page

Company Information

1

Balance Sheet

3

Notes to the Financial Statements

6

DIRECTOR:

P S Balakumar

SECRETARY:

Mrs V Balakumar

REGISTERED OFFICE:

14 Ravensbury Avenue

Morden

Surrey

SM4 6ET

REGISTERED NUMBER:

05837333 (England and Wales)

ACCOUNTANT:

Bala Ltd

Accountants

14 Ravensbury Avenue

Morden

Surrey

SM4 6ET

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

908

908

908

908

CURRENT ASSETS

Debtors

6

19,603

19,603

Cash at bank and in hand

146,122

146,122

165,725

165,725

CREDITORS

Amounts falling due within one year

7

59,907

59,907

NET CURRENT ASSETS

105,818

105,818

TOTAL ASSETS LESS CURRENT LIABILITIES

106,726

106,726

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

106,626

106,626

SHAREHOLDERS' FUNDS

106,726

106,726

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

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

The director acknowledges his 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 director and authorised for issue on 31 May 2026 and were signed by:

P S Balakumar - Director

1.	STATUTORY INFORMATION

Bala Ltd 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 cost

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 3 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

20,350

AMORTISATION

At 1 September 2024

and 31 August 2025

20,350

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

5,532

DEPRECIATION

At 1 September 2024

and 31 August 2025

4,624

NET BOOK VALUE

At 31 August 2025

908

At 31 August 2024

908

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

17,803

17,803

Other debtors

1,800

1,800

19,603

19,603

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

927

927

Trade creditors

858

858

Taxation and social security

8,122

8,122

Other creditors

50,000

50,000

59,907

59,907