REGISTERED NUMBER: 02935987 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2026

for

Balamoon Limited

Trading as

Advertising Works

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S A J Mullin

REGISTERED OFFICE:

55 Fountain Street

Morley

Leeds

West Yorkshire

LS27 0AA

REGISTERED NUMBER:

02935987 (England and Wales)

ACCOUNTANTS:

Frank W Dobby & Co Limited

Chartered Certified Accountants

55 Fountain Street

Morley

Leeds

West Yorkshire

LS27 0AA

FIXED ASSETS

Tangible assets

4

261,848

257,458

Investments

5

4,700

4,700

266,548

262,158

CURRENT ASSETS

Debtors

6

300,103

727,926

Cash at bank and in hand

1,464,430

713,898

1,764,533

1,441,824

CREDITORS

Amounts falling due within one year

7

277,066

222,465

NET CURRENT ASSETS

1,487,467

1,219,359

TOTAL ASSETS LESS CURRENT LIABILITIES

1,754,015

1,481,517

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,753,915

1,481,417

SHAREHOLDERS' FUNDS

1,754,015

1,481,517

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

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

The financial statements were approved by the director and authorised for issue on 25 September 2026 and were signed by:

S A J Mullin - Director

1.	STATUTORY INFORMATION

Balamoon 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Plant and machinery

-

50% on cost

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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

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 8 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 August 2025

11,871

351,635

115,981

328,090

807,577

Additions

-

2,875

624

232,212

235,711

Disposals

-

-

-

(296,440

)

(296,440

)

At 31 July 2026

11,871

354,510

116,605

263,862

746,848

DEPRECIATION

At 1 August 2025

-

342,554

106,688

100,877

550,119

Charge for year

-

3,707

1,898

58,969

64,574

Eliminated on disposal

-

-

-

(129,693

)

(129,693

)

At 31 July 2026

-

346,261

108,586

30,153

485,000

NET BOOK VALUE

At 31 July 2026

11,871

8,249

8,019

233,709

261,848

At 31 July 2025

11,871

9,081

9,293

227,213

257,458

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 August 2025

and 31 July 2026

4,700

NET BOOK VALUE

At 31 July 2026

4,700

At 31 July 2025

4,700

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Trade debtors

242,222

197,059

Other debtors

57,881

530,867

300,103

727,926

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Bank loans and overdrafts

13,525

8,962

Trade creditors

76,632

78,620

Taxation and social security

160,160

119,154

Other creditors

26,749

15,729

277,066

222,465