REGISTERED NUMBER: 07251238 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Balsab Ltd

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTOR:

Mr Tejpal Singh

REGISTERED OFFICE:

6 Westridge Avenue

Purley On Thames

Berkshire

Reading

RG8 8DE

REGISTERED NUMBER:

07251238 (England and Wales)

ACCOUNTANTS:

RAA Avalon Accounting Ltd

12 Park Lane

Tilehurst

Reading

Berkshire

RG31 5DL

The following reproduces the text of the report prepared for the director 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 Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

RAA Avalon Accounting Ltd

12 Park Lane

Tilehurst

Reading

Berkshire

RG31 5DL

Date: .............................................

Fixed assets

Tangible assets

4

89,018

91,890

Current assets

Stocks

5

5,042

5,042

Debtors

6

7,895

18,364

Cash at bank and in hand

1,245,033

1,137,534

1,257,970

1,160,940

Creditors

Amounts falling due within one year

7

(315,511

)

(315,760

)

Net current assets

942,459

845,180

Total assets less current liabilities

1,031,477

937,070

Provisions for liabilities

8

(18,032

)

(13,762

)

Net assets

1,013,445

923,308

Capital and reserves

Called up share capital

9

100

100

Retained earnings

10

1,013,345

923,208

Shareholders' funds

1,013,445

923,308

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 9 July 2026 and were signed by:

Mr Tejpal Singh - Director

1.	STATUTORY INFORMATION

Balsab 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.

TURNOVER

Turnover 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.

Improvements to property

-

10% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2024 - 25 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

381,154

219,387

34,312

60,191

695,044

Additions

11,400

7,609

2,750

1,182

22,941

At 31 December 2025

392,554

226,996

37,062

61,373

717,985

DEPRECIATION

At 1 January 2025

338,035

186,497

28,458

50,164

603,154

Charge for year

10,735

10,125

2,151

2,802

25,813

At 31 December 2025

348,770

196,622

30,609

52,966

628,967

NET BOOK VALUE

At 31 December 2025

43,784

30,374

6,453

8,407

89,018

At 31 December 2024

43,119

32,890

5,854

10,027

91,890

5.

STOCKS

2025

2024

£

£

Stocks

5,042

5,042

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

7,589

18,068

Prepayments

306

296

7,895

18,364

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

54,283

47,264

Corporation tax

50,846

54,143

Social security and other tax

5,910

4,544

Pensions

300

-

VAT

45,853

51,355

Directors' current accounts

155,622

155,596

Accruals

2,697

2,858

315,511

315,760

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

18,032

13,762

Deferred

tax

£

Balance at 1 January 2025

13,762

Provided during year

4,270

Balance at 31 December 2025

18,032

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1 January 2025

923,208

Profit for the year

140,137

Dividends

(50,000

)

At 31 December 2025

1,013,345

11.	RELATED PARTY DISCLOSURES

During the year, dividend of £50,000 (PY - £32,000) declared and paid to Mr. Tejpal Singh. Mr. Tejpal Singh is also a director of the company.

12.	ULTIMATE CONTROLLING PARTY

The company is under the control of Mr. Tejpal Singh who owns 100% of the issued share capital of the company. Mr. Tejpal Singh is also a director of the company.