REGISTERED NUMBER: 13089958 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Balcary Trading Group Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

Current assets

Debtors

4

66,475

6,627

Cash at bank

36

14,895

66,511

21,522

Creditors: amounts falling due within one year

5

14,431

18,334

Net current assets

52,080

3,188

Total assets less current liabilities

52,080

3,188

Capital and reserves

Called up share capital

6

100

100

Retained earnings

51,980

3,088

Shareholders' funds

52,080

3,188

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 directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 July 2026 and were signed on its behalf by:

I M Love - Director

1.	Statutory information

Balcary Trading Group Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13089958

Registered office:

85 Church Road

Hove

East Sussex

BN3 2BB

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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 and represents amounts receivable for services rendered, stated net of discounts. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	Employees and directors

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

4.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

66,475

6,627

5.

Creditors: amounts falling due within one year

2025

2024

£

£

Taxation and social security

12,931

16,695

Other creditors

1,500

1,639

14,431

18,334

6.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

65

Ordinary 'A'

1

65

80

35

Ordinary 'B'

1

35

20

100

100

7.	Directors' advances, credits and guarantees

During the year, the company made advances and credits in respect of the directors £62,169 (2024: £55,000) and repayments were made totalling £312 (2024: £55,312). At the year end, the directors owed the company £62,248 (2024: £391), which is included within debtors. The advances were interest-free, unsecured and repayable on demand.