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Ballard and Tucker Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Baldwin & Co.
Chartered Certified Accountants
22 Bernard Crescent
Hunstanton
Norfolk
PE36 6ER
Ballard and Tucker Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Ballard and Tucker Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 4027367

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 21,111 |  | 40,599
Tangible Assets | 5 |  | 202,812 |  | 245,041
|  |  | 223,923 |  | 285,640
CURRENT ASSETS
Stocks | 6 | 3,500 |  | 6,000 |
Debtors | 7 | 60,430 |  | 54,212 |
Cash at bank and in hand |  | 650,111 |  | 581,495 |
|  | 714,041 |  | 641,707 |
Creditors: Amounts Falling Due Within One Year | 8 | (280,454 ) |  | (305,400 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 433,587 |  | 336,307
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 657,510 |  | 621,947
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (95,931 ) |  | (150,007 )
NET ASSETS |  |  | 561,579 |  | 471,940
CAPITAL AND RESERVES
Called up share capital | 11 |  | 300 |  | 300
Profit and Loss Account |  |  | 561,279 |  | 471,640
SHAREHOLDERS' FUNDS |  |  | 561,579 |  | 471,940

Page 1
Page 2
Ballard and Tucker Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

Mrs Hema Dhingra Director
06/07/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Ballard and Tucker Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Ballard and Tucker Limited Registered number 4027367 is a limited by shares company incorporated in England & Wales. The Registered Office is The Dental Surgery, Saffron Road, Biggleswade, Beds, SG18 8DA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (FRS 102) and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Fixtures & Fittings | 25% and straight line basis

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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.
2.7. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2025: 14)
14 14
Page 3
Page 4
Ballard and Tucker Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 671,804
As at 31 March 2026 | 671,804
Amortisation
As at 1 April 2025 | 631,205
Provided during the period | 19,488
As at 31 March 2026 | 650,693
Net Book Value
As at 31 March 2026 | 21,111
As at 1 April 2025 | 40,599

5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 April 2025 | 661,766
Additions | 29,481
As at 31 March 2026 | 691,247
Depreciation
As at 1 April 2025 | 416,725
Provided during the period | 71,710
As at 31 March 2026 | 488,435
Net Book Value
As at 31 March 2026 | 202,812
As at 1 April 2025 | 245,041

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Fixtures & Fittings | 147,983 |  | 199,045

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 3,500 |  | 6,000

Page 4
Page 5
Ballard and Tucker Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 60,430 |  | 54,212

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 52,399 |  | 54,818
Trade creditors | 84,824 |  | 81,710
Bank loans and overdrafts | 1,667 |  | 10,000
Corporation tax | 95,255 |  | 106,346
Other taxes and social security | 8,292 |  | 16,571
Other creditors | 6,169 |  | 9,490
Accruals and deferred income | 29,657 |  | 23,537
Director's loan account | 2,191 |  | 2,928
| 280,454 |  | 305,400

9. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 95,931 |  | 148,340
Bank loans | - |  | 1,667
| 95,931 |  | 150,007

10. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 52,399 |  | 54,818
Later than one year and not later than five years | 95,931 |  | 148,340
| 148,330 |  | 203,158
| 148,330 |  | 203,158

11. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1 each | 100 |  | 100
100 Ordinary A shares of £ 1 each | 100 |  | 100
100 Ordinary B shares of £ 1 each | 100 |  | 100
| 300 |  | 300

Page 5
Page 6
Ballard and Tucker Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
12. Related Party Transactions
The company occupies premises owned by the director. A normal comercial rent of £40,000 (2025 - £40,000) was payable during the period and at the balance sheet date no amount was outstanding (2025 - nil).
13. Ultimate Controlling Party
The company's ultimate controlling party is the director by virtue of her ownership of 100% of the issued share capital in the company.
Page 6