BALAKAJA & AA LTD

BALAKAJA & AA LTD
Contents Page
For the year ended 28 February 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

BALAKAJA & AA LTD Accountants' Report For the year ended 28 February 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 28 February 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. THAVA & CO 28 February 2026 .................................................... THAVA & CO 54 MARDELL ROAD Croydon CR0 7TG 27 October 2026 1

BALAKAJA & AA LTD
Accountants' Report
For the year ended 28 February 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 28 February 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
THAVA & CO
28 February 2026

....................................................

THAVA & CO
54
MARDELL ROAD
Croydon
CR0 7TG
27 October 2026

1

BALAKAJA & AA LTD
Statement of Financial Position
As at 28 February 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	56,000	64,000
Tangible fixed assets	4	7,468	11,201
		63,468	75,201
Current assets
Stocks		83,220	69,330
Debtors		2,850	2,850
Cash at bank and in hand		2,350	8,386
		88,420	80,566
Creditors: amount falling due within one year		(11,893)	(19,082)
Net current assets		76,527	61,484

Total assets less current liabilities		139,995	136,685
Creditors: amount falling due after more than one year		(152,338)	(152,413)
Net assets		(12,343)	(15,728)

Capital and reserves
Called up share capital		1	1
Profit and loss account		(12,344)	(15,729)
Shareholders' funds		(12,343)	(15,728)

For the year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 27 October 2026 and were signed by:

-------------------------------
Balachandran ARUMUGAM
Director

2

BALAKAJA & AA LTD
Notes to the Abridged Financial Statements
For the year ended 28 February 2026

General Information

BALAKAJA & AA LTD is a private company, limited by shares, registered in , registration number 14689288, registration address 21 SOUTH STREET, TARRING, WORTHING, BN14 7LG.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees 2 2 (2025 : 1).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 March 2025	80,000	80,000
Additions	-	-
Disposals	-	-
At 28 February 2026	80,000	80,000
Amortisation
At 01 March 2025	16,000	16,000
Charge for year	8,000	8,000
On disposals	-	-
At 28 February 2026	24,000	24,000
Net book values
At 28 February 2026	56,000	56,000
At 28 February 2025	64,000	64,000

4.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Total
	£	£
At 01 March 2025	18,667	18,667
Additions	-	-
Disposals	-	-
At 28 February 2026	18,667	18,667
Depreciation
At 01 March 2025	7,465	7,465
Charge for year	3,734	3,734
On disposals	-	-
At 28 February 2026	11,199	11,199
Net book values
Closing balance as at 28 February 2026	7,468	7,468
Opening balance as at 01 March 2025	11,201	11,201

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