REGISTERED NUMBER: 03351941 (England and Wales)

BAL GROUP (ALUMINIUM) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A J Whitehouse

M J Whitehouse

S J Kane

S V Kucharczyk

SECRETARY:

S V Kucharczyk

REGISTERED OFFICE:

Unit 1

Farrow Road

Great Barr

Birmingham

West Midlands

B44 9HE

REGISTERED NUMBER:

03351941 (England and Wales)

ACCOUNTANTS:

Charles Lovell & Co Limited

Chartered Certified Accountants

and Statutory Auditors

8 Church Green East

Redditch

Worcestershire

B98 8BP

FIXED ASSETS

Tangible assets

4

1,274,228

1,321,020

CURRENT ASSETS

Stocks

893,127

869,519

Debtors

5

487,060

336,567

Cash at bank

9,536

5,554

1,389,723

1,211,640

CREDITORS

Amounts falling due within one year

6

1,044,221

806,275

NET CURRENT ASSETS

345,502

405,365

TOTAL ASSETS LESS CURRENT LIABILITIES

1,619,730

1,726,385

CREDITORS

Amounts falling due after more than one year

7

(181,168

)

(296,732

)

PROVISIONS FOR LIABILITIES

(79,339

)

(85,900

)

NET ASSETS

1,359,223

1,343,753

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

1,359,122

1,343,652

SHAREHOLDERS' FUNDS

1,359,223

1,343,753

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2026 and were signed on its behalf by:

S J Kane - Director

1.	STATUTORY INFORMATION

BAL Group (Aluminium) 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.

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.

Land and buildings

-

2% on cost

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 18 (2024 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

1,412,342

803,838

2,216,180

Additions

-

43,098

43,098

Disposals

-

(11,215

)

(11,215

)

Transfer to ownership

-

(1

)

(1

)

At 31 December 2025

1,412,342

835,720

2,248,062

DEPRECIATION

At 1 January 2025

368,650

526,510

895,160

Charge for year

32,112

55,580

87,692

Eliminated on disposal

-

(9,018

)

(9,018

)

At 31 December 2025

400,762

573,072

973,834

NET BOOK VALUE

At 31 December 2025

1,011,580

262,648

1,274,228

At 31 December 2024

1,043,692

277,328

1,321,020

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

Plant and

machinery

etc

£

COST

At 1 January 2025

78,783

Additions

27,660

Transfer to ownership

(78,783

)

At 31 December 2025

27,660

DEPRECIATION

At 1 January 2025

40,756

Charge for year

6,152

Transfer to ownership

(45,756

)

At 31 December 2025

1,152

NET BOOK VALUE

At 31 December 2025

26,508

At 31 December 2024

38,027

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

482,790

327,577

Other debtors

4,270

8,990

487,060

336,567

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

110,616

70,830

Hire purchase contracts

6,667

6,895

Trade creditors

411,581

304,493

Amount owed to associated company

15,320

28,000

Taxation and social security

108,269

138,783

Other creditors

391,768

257,274

1,044,221

806,275

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

15,506

60,281

Hire purchase contracts

13,333

-

Other creditors

152,329

236,451

181,168

296,732

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank overdrafts

75,349

46,718

Bank loans

50,773

84,393

Hire purchase contracts

20,000

6,895

Mortgage loan

-

277,007

Invoice discounting

-

190,502

146,122

605,515

9.	ULTIMATE CONTROLLING PARTY