Bale Insurance Brokers (Leicester) Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—6

Registered number: 00423798

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,933		7,553

			5,933		7,553
CURRENT ASSETS
Debtors	5	57,968		85,045
Cash at bank and in hand		245,725		196,908

		303,693		281,953
Creditors: Amounts Falling Due Within One Year		(128,231 )		(114,560 )

NET CURRENT ASSETS (LIABILITIES)			175,462		167,393

TOTAL ASSETS LESS CURRENT LIABILITIES			181,395		174,946

PROVISIONS FOR LIABILITIES
Provisions For Charges	6		(8,000 )		(8,000 )
Deferred Taxation			(1,483 )		(1,888 )

NET ASSETS			171,912		165,058

CAPITAL AND RESERVES
Called up share capital	7		7,500		7,500
Capital redemption reserve			2,000		2,000
Profit and Loss Account			162,412		155,558

SHAREHOLDERS' FUNDS			171,912		165,058

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Bale Insurance Brokers (Leicester) Limited

Abridged Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 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 directors acknowledge their 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 June 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mrs Ann Bale Director	Mr Ian Bale Director
19/10/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Bale Insurance Brokers (Leicester) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00423798 . The registered office is 470 Hucknall Road, Nottingham, Nottinghamshire, NG5 1FX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

No significant judgements have had to be made by the directors in preparing these financial statements.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

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Bale Insurance Brokers (Leicester) Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 June 2026

Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% straight line

2.4. Taxation

The taxation charge represents the aggregate amount of corporation and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Corporation tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference

2.5. Pensions

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

2.6. Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the balance sheet and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2025: 7)

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Bale Insurance Brokers (Leicester) Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 June 2026

4. Tangible Assets

	Total
	£
Cost
As at 1 July 2025	48,524
Additions	901
Disposals	(1,289 )

As at 30 June 2026	48,136

Depreciation
As at 1 July 2025	40,971
Provided during the period	2,464
Disposals	(1,232 )

As at 30 June 2026	42,203

Net Book Value
As at 30 June 2026	5,933

As at 1 July 2025	7,553

5. Debtors

	2026	2025
	£	£
Due after more than one year

6. Provisions for Liabilities


	Deferred Tax	Other Provisions	Total
	£	£	£
As at 1 July 2025	1,888	8,000	9,888
Utilised	(405 )	-	(405)

Balance at 30 June 2026	1,483	8,000	9,483

Other provisions reflect the estimated "make good provision" to renew the property occupied by the company on vacation.

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	7,500	7,500

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Bale Insurance Brokers (Leicester) Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 June 2026

8. Related Party Transactions

During the year the directors had a loan account with the company. The opening balance was £15,759 owing to the company and during the year the directors introduced net amounts totalling £25,487 into the company. The closing balance, of £9,728 owing to the directors is included in creditors payable within one year.

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