Ballard and Tucker Limited

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

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

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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.

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)

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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

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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

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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.

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