J.&T. BALLENTINE (SALES) LIMITED

Company Registration Number:
NI005747 (Northern Ireland)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

J.&T. BALLENTINE (SALES) LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

J.&T. BALLENTINE (SALES) LIMITED

Balance sheet

As at 31 December 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 197,792 84,132
Investments: 4 442,309 521,126
Total fixed assets: 640,101 605,258
Current assets
Stocks: 132,391 118,543
Debtors:   270,265 326,250
Cash at bank and in hand: 277,388 173,581
Total current assets: 680,044 618,374
Creditors: amounts falling due within one year:   (385,767) (359,292)
Net current assets (liabilities): 294,277 259,082
Total assets less current liabilities: 934,378 864,340
Creditors: amounts falling due after more than one year:   (50,418) (72,964)
Total net assets (liabilities): 883,960 791,376
Capital and reserves
Called up share capital: 2,707 2,707
Other reserves: 143 143
Profit and loss account: 881,110 788,526
Shareholders funds: 883,960 791,376

The notes form part of these financial statements

J.&T. BALLENTINE (SALES) LIMITED

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 16 September 2026
and signed on behalf of the board by:

Name: Darren Ballentine
Status: Director

The notes form part of these financial statements

J.&T. BALLENTINE (SALES) LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

J.&T. BALLENTINE (SALES) LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

2025 2024
Average number of employees during the period 6 6

J.&T. BALLENTINE (SALES) LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Tangible Assets

Total
Cost £
At 01 January 2025 226,606
Additions 132,852
At 31 December 2025 359,458
Depreciation
At 01 January 2025 142,474
Charge for year 19,192
At 31 December 2025 161,666
Net book value
At 31 December 2025 197,792
At 31 December 2024 84,132

J.&T. BALLENTINE (SALES) LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Fixed investments

COST As at 1 Jan 2025 £52,1126 Disposals (£100,000) Fair Value Adjustment £21,183 At 31.12.2025 £442,309 IMPAIRMENT At 01.01.25 and 31.12.2025 £nil Carrying Amount At 31 December 2025 £442,309 At 31 December 2024 £521,126