REGISTERED NUMBER: 07886724 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Ballard Holdings Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Tangible fixed assets

4

2,929

3,661

Investments

5

76

76

Investment property

6

1,365,000

1,365,000

1,368,005

1,368,737

Current assets

Debtors

7

570,765

640,135

Cash at bank

85,487

74,479

656,252

714,614

Creditors

Amounts falling due within one year

8

482,385

443,963

Net current assets

173,867

270,651

Total assets less current liabilities

1,541,872

1,639,388

Creditors

Amounts falling due after more than one year

9

(431,922

)

(271,520

)

Provisions for liabilities

(136,322

)

(135,404

)

Net assets

973,628

1,232,464

Capital and reserves

Called up share capital

10

100

100

Fair value reserve

11

357,369

357,369

Retained earnings

616,159

874,995

973,628

1,232,464

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 director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 October 2026 and were signed by:

C G Ballard - Director

1.	Statutory information

Ballard Holdings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07886724

Registered office:

85 Church Road

Hove

East Sussex

BN3 2BB

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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 as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Ballard Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured as gross rents receivable.

Tangible fixed assets

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

Fixtures and fittings

-

20% on reducing balance

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Investments in subsidiaries

Investments in subsidiary companies are stated at cost less any impairment.

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3.	Employees and directors

The average number of employees during the year was NIL (2024 - NIL).

4.	Tangible fixed assets

Fixtures

and

fittings

£

Cost

At 1 January 2025

and 31 December 2025

65,231

Depreciation

At 1 January 2025

61,570

Charge for year

732

At 31 December 2025

62,302

Net book value

At 31 December 2025

2,929

At 31 December 2024

3,661

5.	Fixed asset investments

Shares in

group

undertakings

£

Cost

At 1 January 2025

and 31 December 2025

76

Net book value

At 31 December 2025

76

At 31 December 2024

76

6.	Investment property

Total

£

Fair value

At 1 January 2025

and 31 December 2025

1,365,000

Net book value

At 31 December 2025

1,365,000

At 31 December 2024

1,365,000

The investment property was valued by Flude Property Consultants RICS on 11 September 2020.

7.

Debtors: amounts falling due within one year

2025

2024

£

£

Amounts owed by group undertakings

563,635

597,503

Other debtors

7,130

42,632

570,765

640,135

8.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

38,206

33,342

Amounts owed to group undertakings

352,725

295,365

Taxation and social security

15,538

12,019

Other creditors

75,916

103,237

482,385

443,963

Included within creditors falling due within one year are secured liabilities of £38,206 (2024: £33,342). These balances are secured on the investment property.

9.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

231,922

271,520

Other creditors

200,000

-

431,922

271,520

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

2,686

71,470

Included within creditors falling due after more than one year are secured liabilities of £231,922 (2024: £271,520). These balances are secured on the investment property.

10.	Called up share capital

Number:

Class

Nominal

2025

2024

Value:

£

£

100

Ordinary A shares

1

100

100

--------

--------

100

100

=====

====

11.

Reserves

Fair

value

reserve

£

At 1 January 2025

and 31 December 2025

357,369

12.	Director's advances, credits and guarantees

During the year advances of £103,630 (2024: £83,632) were made to a director with repayments received of £132,132 (2024: £65,160). Debtors includes £7,130 (2024: £35,632) in respect of these transactions at the year end. The loans were made unsecured, interest free and with no agreed repayment terms.