REGISTERED NUMBER: 04546180 (England and Wales)

Financial Statements for the Year Ended 31 October 2025

for

C. Ball Forestry Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C M Ball

J Ball

SECRETARY:

J Ball

REGISTERED OFFICE:

Suites 5 & 6 The Printworks

Hey Road

Barrow

Clitheroe

Lancashire

BB7 9WB

REGISTERED NUMBER:

04546180 (England and Wales)

ACCOUNTANTS:

Bennett Kirkhope Smith

Chartered Certified Accountants

Suites 5 & 6 The Printworks

Hey Road

Barrow

Clitheroe

Lancashire

BB7 9WB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

905,570

769,555

Investment property

6

383,710

383,710

1,289,280

1,153,265

CURRENT ASSETS

Stocks

6,641

13,888

Debtors

7

39,037

34,637

Cash at bank

217,354

173,551

263,032

222,076

CREDITORS

Amounts falling due within one year

8

360,945

370,970

NET CURRENT LIABILITIES

(97,913

)

(148,894

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,191,367

1,004,371

CREDITORS

Amounts falling due after more than one year

9

(216,899

)

(71,118

)

PROVISIONS FOR LIABILITIES

11

(160,822

)

(176,068

)

NET ASSETS

813,646

757,185

CAPITAL AND RESERVES

Called up share capital

12

100

100

Retained earnings

813,546

757,085

SHAREHOLDERS' FUNDS

813,646

757,185

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 11 May 2026 and were signed on its behalf by:

J Ball - Director

C M Ball - Director

1.	STATUTORY INFORMATION

C. Ball Forestry Limited 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred 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.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

90,000

AMORTISATION

At 1 November 2024

and 31 October 2025

90,000

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 November 2024

1,637,373

500

35,195

2,880

1,675,948

Additions

514,000

-

-

-

514,000

Disposals

(565,000

)

-

-

-

(565,000

)

At 31 October 2025

1,586,373

500

35,195

2,880

1,624,948

DEPRECIATION

At 1 November 2024

884,342

486

19,071

2,494

906,393

Charge for year

145,705

2

4,031

128

149,866

Eliminated on disposal

(336,881

)

-

-

-

(336,881

)

At 31 October 2025

693,166

488

23,102

2,622

719,378

NET BOOK VALUE

At 31 October 2025

893,207

12

12,093

258

905,570

At 31 October 2024

753,031

14

16,124

386

769,555

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 November 2024

1,065,000

Additions

514,000

Disposals

(395,000

)

At 31 October 2025

1,184,000

DEPRECIATION

At 1 November 2024

444,707

Charge for year

126,308

Eliminated on disposal

(184,866

)

At 31 October 2025

386,149

NET BOOK VALUE

At 31 October 2025

797,851

At 31 October 2024

620,293

6.	INVESTMENT PROPERTY

Total

£

COST

At 1 November 2024

and 31 October 2025

383,710

NET BOOK VALUE

At 31 October 2025

383,710

At 31 October 2024

383,710

In the opinion of the directors, the fair value of the property is not materially different to its original cost.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

38,937

34,537

Other debtors

100

100

39,037

34,637

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

104,717

135,470

Trade creditors

9,597

37,316

Corporation tax

-

2,437

Social security and other taxes

1,308

997

VAT

43,011

35,006

Directors' current accounts

196,872

153,167

Accrued expenses

5,440

6,577

360,945

370,970

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

216,899

71,118

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.10.25

31.10.24

£

£

Hire purchase contracts

321,616

206,588

Net obligations under finance lease and hire purchase contracts are secured by fixed charges on the assets concerned.

11.	PROVISIONS FOR LIABILITIES

31.10.25

31.10.24

£

£

Deferred tax

160,822

176,068

Deferred

tax

£

Balance at 1 November 2024

176,068

Credit to Statement of Income and Retained Earnings during year

(15,246

)

Balance at 31 October 2025

160,822

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

100

Ordinary

£1

100

100

13.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The company has received income from C M and J Ball of £12,000 (2024 - £12,000) in respect of rent of the investment property.

14.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party but C & J Ball acting in concert control the company by virtue of their 100% shareholding in the company.