Bala Impex Limited

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

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Bala Impex Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 05069221

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		360,000		360,000
Tangible Assets	5		506,337		169,036

			866,337		529,036
CURRENT ASSETS
Stocks	6	105,855		121,585
Debtors	7	206,551		447,050
Cash at bank and in hand		1,256,192		814,684

		1,568,598		1,383,319
Creditors: Amounts Falling Due Within One Year	8	(613,923 )		(481,175 )

NET CURRENT ASSETS (LIABILITIES)			954,675		902,144

TOTAL ASSETS LESS CURRENT LIABILITIES			1,821,012		1,431,180

Creditors: Amounts Falling Due After More Than One Year	9		(20,633 )		(39,653 )

NET ASSETS			1,800,379		1,391,527

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			1,800,279		1,391,427

SHAREHOLDERS' FUNDS			1,800,379		1,391,527

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Bala Impex 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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Mr Kandasamy Kamalanathan

Director

01/09/2026

The notes on pages 4 to 6 form part of these financial statements.

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Bala Impex Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Bala Impex Limited Registered number 05069221 is a limited by shares company incorporated in England & Wales. The Registered Office is STAND 77, Market Pavilion, New Spitafields Market, London, E10 5SL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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 the profit and loss account over its estimated economic life of .... 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:

Leasehold	NA
Motor Vehicles	20% @cost
Fixtures & Fittings	20%@cost
Computer Equipment	20%@WDV

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: 22 (2025: 19)

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Bala Impex Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	360,000

As at 31 March 2026	360,000

Net Book Value
As at 31 March 2026	360,000

As at 1 April 2025	360,000

5. Tangible Assets

	Land & Property
	Leasehold	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	-	147,509	98,429	10,853	256,791
Additions	367,726	-	-	-	367,726

As at 31 March 2026	367,726	147,509	98,429	10,853	624,517

Depreciation
As at 1 April 2025	-	56,826	24,284	6,645	87,755
Provided during the period	-	16,322	13,346	757	30,425

As at 31 March 2026	-	73,148	37,630	7,402	118,180

Net Book Value
As at 31 March 2026	367,726	74,361	60,799	3,451	506,337

As at 1 April 2025	-	90,683	74,145	4,208	169,036

6. Stocks

	2026	2025
	£	£
Stock	105,855	-
Materials	-	121,585

	105,855	121,585

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Bala Impex Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	145,314	408,053
Other debtors	51,286	28,754
VAT	9,951	10,243

	206,551	447,050

Rent Deposits £28754

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	405,287	345,577
Corporation tax	177,465	111,759
Other taxes and social security	176	2,136
Other creditors	21,533	12,241
Director's loan account	9,462	9,462

	613,923	481,175

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	20,633	39,653

10. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	20,633	39,653

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

12. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2026	2025
	£	£
Mr Kandasamy Kamalanathan	120,000	20,000

13. Ultimate Controlling Party

The company's ultimate controlling party is by virtue of his ownership of 100% of the issued share capital in the company.

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Director	Mr Kandasamy Kamalanathan

Company Number	05069221

Registered Office	STAND 77
	Market Pavilion
	New Spitafields Market
	London
	E10 5SL

Accountants	Tamsons Accounting & Tax Consultancy Ltd
	Financial Accountants'
	53-55 College Road
	Bromley
	Kent
	BR1 3QG