REGISTERED NUMBER: 07976029 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

C & B BALDERSON LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Ms C R Balderson

B J Lealman

Miss H I Lealman

REGISTERED OFFICE:

Welcome Cafe

Chestnut Avenue

Thornton Le Dale

Pickering

North Yorkshire

YO18 7RW

REGISTERED NUMBER:

07976029 (England and Wales)

FIXED ASSETS

Property, plant and equipment

4

82,532

93,322

Investment property

5

301,120

301,120

383,652

394,442

CURRENT ASSETS

Inventories

50,800

39,611

Debtors

6

5,965

10,690

Cash at bank and in hand

327,144

343,641

383,909

393,942

CREDITORS

Amounts falling due within one year

7

261,943

303,586

NET CURRENT ASSETS

121,966

90,356

TOTAL ASSETS LESS CURRENT LIABILITIES

505,618

484,798

CREDITORS

Amounts falling due after more than one year

8

(199,633

)

(211,877

)

PROVISIONS FOR LIABILITIES

(18,024

)

(20,555

)

NET ASSETS

287,961

252,366

CAPITAL AND RESERVES

Called up share capital

54

54

Retained earnings

287,907

252,312

SHAREHOLDERS' FUNDS

287,961

252,366

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 September 2026 and were signed on its behalf by:

B J Lealman - Director

1.	STATUTORY INFORMATION

C & B Balderson 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 represents invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

25% on reducing balance

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% 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

Stocks are valued at the lower of cost and net realisable value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 acquired under finance lease agreements, including hire purchase agreements, are capitalised and the corresponding liability is included in creditors. Finance lease interest is charged to the profit and loss account on a straight line basis over the period of the agreement. Operating lease rentals are charged against profits of the period to which they relate.

Pension costs and other post-retirement benefits

Contributions are made to a personal pension scheme of the director and are charged to the profit and loss account in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2025 - 25 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Improvements

to

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

3,450

162,873

89,658

255,981

Additions

-

14,096

-

14,096

At 31 March 2026

3,450

176,969

89,658

270,077

DEPRECIATION

At 1 April 2025

3,313

116,896

42,450

162,659

Charge for year

35

13,049

11,802

24,886

At 31 March 2026

3,348

129,945

54,252

187,545

NET BOOK VALUE

At 31 March 2026

102

47,024

35,406

82,532

At 31 March 2025

137

45,977

47,208

93,322

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

301,120

NET BOOK VALUE

At 31 March 2026

301,120

At 31 March 2025

301,120

Investment properties included at fair value would have ben included on a historical cost basis at:

2026

2025

£

£

Cost

301,120

301,120

The completed investment properties are stated at fair value in accordance with the requirements of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

The investment properties have been valued by the directors at fair value taking into account existing tenancy arrangements.

During the year there has been no change to the fair value of investment properties.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

2,564

10,690

Other debtors

3,401

-

5,965

10,690

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

12,557

21,762

Hire purchase contracts

1,994

11,963

Trade creditors

106,836

78,073

Taxation and social security

25,625

52,311

Other creditors

114,931

139,477

261,943

303,586

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

199,633

209,883

Hire purchase contracts

-

1,994

199,633

211,877

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

163,442

161,013

9.	RELATED PARTY DISCLOSURES

The directors have made an interest free loan to the company of £53,922 (2025 - £100,383).