Registration number: 12189047

Balco Global Limited

Contents

Abridged Balance Sheet	1 to 2
Notes to the Unaudited Abridged Financial Statements	3 to 6

Balco Global Limited

(Registration number: 12189047)
Abridged Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	16,790	19,137
Tangible assets	5	107,003	132,735
		123,793	151,872
Current assets
Stocks		122,659	114,434
Debtors		203,605	332,148
Cash at bank and in hand		153,902	197,296
		480,166	643,878
Creditors: Amounts falling due within one year		(371,917)	(443,709)
Net current assets		108,249	200,169
Total assets less current liabilities		232,042	352,041
Creditors: Amounts falling due after more than one year		(150,000)	(157,734)
Provisions for liabilities		-	(37,646)
Net assets		82,042	156,661
Capital and reserves
Called up share capital		100	100
Profit and loss account		81,942	156,561
Total equity		82,042	156,661

Balco Global Limited

(Registration number: 12189047)
Abridged Balance Sheet as at 31 March 2026

For the financial period 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 members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the Company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 2 September 2026
 

Mr B Pocock

Director

Balco Global Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 May 2025 to 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales (registered number 12189047).

The address of its registered office is:
Beaufort Building
Bristol Road
Allington
Chippenham
SN14 6NA

These financial statements were authorised for issue by the director on 2 September 2026.

2	Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Disclosure of long or short period

These accounts have been prepared for the shortened 11 month period of 1 May 2025 to 31 March 2026 to align the year end with the group.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable the future economic benefits will flow into the entity, and specific criteria have been met for each of the company activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Balco Global Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 May 2025 to 31 March 2026

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and equipment	20% reducing balance
Fixtures and fittings	15% reducing balance
Office equipment	33% straight line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Website	10% Straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 10 (2025 - 9).

Balco Global Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 May 2025 to 31 March 2026

4	Intangible assets

	Total £
Cost or valuation
At 1 May 2025	23,477
At 31 March 2026	23,477
Amortisation
At 1 May 2025	4,340
Amortisation charge	2,347
At 31 March 2026	6,687
Carrying amount
At 31 March 2026	16,790
At 30 April 2025	19,137

5	Tangible assets

	Total £
Cost or valuation
At 1 May 2025	232,424
Additions	1,843
At 31 March 2026	234,267
Depreciation
At 1 May 2025	99,689
Charge for the period	27,575
At 31 March 2026	127,264
Carrying amount
At 31 March 2026	107,003
At 30 April 2025	132,735

Balco Global Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 May 2025 to 31 March 2026

6	Related party transactions

Summary of transactions with other related parties

Within other creditors is a loan from Bridge Contract Solutions Limited for £248,215 (2024 - £174,849) which is a related party under common control.

Within other creditors is a loan from Beaufort Holdings Limited for £3,737 (2024 - £8,291) which is a related party under common control.

Within other creditors is a loan from E L David for £150,000 (2024 - £150,000).
 

7	Parent and ultimate parent undertaking

The company's immediate parent is Beaufort Holdings Limited, incorporated in England and Wales.

  These financial statements are available upon request from Beaufort Building Bristol Road, Allington, Chippenham, England, SN14 6NA