2022-04-012023-03-312023-03-31false08924230BATTLE DIAGNOSTIC IMAGING LTD2023-10-1086900iso4217:GBPxbrli:pure089242302022-04-01089242302023-03-31089242302022-04-012023-03-31089242302021-04-01089242302022-03-31089242302021-04-012022-03-3108924230bus:SmallEntities2022-04-012023-03-3108924230bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3108924230bus:FullAccounts2022-04-012023-03-3108924230bus:PrivateLimitedCompanyLtd2022-04-012023-03-3108924230core:WithinOneYear2023-03-3108924230core:AfterOneYear2023-03-3108924230core:WithinOneYear2022-03-3108924230core:AfterOneYear2022-03-3108924230core:ShareCapital2023-03-3108924230core:SharePremium2023-03-3108924230core:RevaluationReserve2023-03-3108924230core:OtherReservesSubtotal2023-03-3108924230core:RetainedEarningsAccumulatedLosses2023-03-3108924230core:ShareCapital2022-03-3108924230core:SharePremium2022-03-3108924230core:RevaluationReserve2022-03-3108924230core:OtherReservesSubtotal2022-03-3108924230core:RetainedEarningsAccumulatedLosses2022-03-3108924230core:LandBuildings2023-03-3108924230core:PlantMachinery2023-03-3108924230core:Vehicles2023-03-3108924230core:FurnitureFittings2023-03-3108924230core:OfficeEquipment2023-03-3108924230core:NetGoodwill2023-03-3108924230core:IntangibleAssetsOtherThanGoodwill2023-03-3108924230core:ListedExchangeTraded2023-03-3108924230core:UnlistedNon-exchangeTraded2023-03-3108924230core:LandBuildings2022-03-3108924230core:PlantMachinery2022-03-3108924230core:Vehicles2022-03-3108924230core:FurnitureFittings2022-03-3108924230core:OfficeEquipment2022-03-3108924230core:NetGoodwill2022-03-3108924230core:IntangibleAssetsOtherThanGoodwill2022-03-3108924230core:ListedExchangeTraded2022-03-3108924230core:UnlistedNon-exchangeTraded2022-03-3108924230core:LandBuildings2022-04-012023-03-3108924230core:PlantMachinery2022-04-012023-03-3108924230core:Vehicles2022-04-012023-03-3108924230core:FurnitureFittings2022-04-012023-03-3108924230core:OfficeEquipment2022-04-012023-03-3108924230core:NetGoodwill2022-04-012023-03-3108924230core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3108924230core:ListedExchangeTraded2022-04-012023-03-3108924230core:UnlistedNon-exchangeTraded2022-04-012023-03-3108924230core:MoreThanFiveYears2022-04-012023-03-3108924230core:Non-currentFinancialInstruments2023-03-3108924230core:Non-currentFinancialInstruments2022-03-3108924230dpl:CostSales2022-04-012023-03-3108924230dpl:DistributionCosts2022-04-012023-03-3108924230dpl:AdministrativeExpenses2022-04-012023-03-3108924230core:LandBuildings2022-04-012023-03-3108924230core:PlantMachinery2022-04-012023-03-3108924230core:Vehicles2022-04-012023-03-3108924230core:FurnitureFittings2022-04-012023-03-3108924230core:OfficeEquipment2022-04-012023-03-3108924230core:NetGoodwill2022-04-012023-03-3108924230core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3108924230dpl:GroupUndertakings2022-04-012023-03-3108924230dpl:ParticipatingInterests2022-04-012023-03-3108924230dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3108924230core:ListedExchangeTraded2022-04-012023-03-3108924230dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3108924230core:UnlistedNon-exchangeTraded2022-04-012023-03-3108924230dpl:CostSales2021-04-012022-03-3108924230dpl:DistributionCosts2021-04-012022-03-3108924230dpl:AdministrativeExpenses2021-04-012022-03-3108924230core:LandBuildings2021-04-012022-03-3108924230core:PlantMachinery2021-04-012022-03-3108924230core:Vehicles2021-04-012022-03-3108924230core:FurnitureFittings2021-04-012022-03-3108924230core:OfficeEquipment2021-04-012022-03-3108924230core:NetGoodwill2021-04-012022-03-3108924230core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3108924230dpl:GroupUndertakings2021-04-012022-03-3108924230dpl:ParticipatingInterests2021-04-012022-03-3108924230dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3108924230core:ListedExchangeTraded2021-04-012022-03-3108924230dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3108924230core:UnlistedNon-exchangeTraded2021-04-012022-03-3108924230core:NetGoodwill2023-03-3108924230core:IntangibleAssetsOtherThanGoodwill2023-03-3108924230core:LandBuildings2023-03-3108924230core:PlantMachinery2023-03-3108924230core:Vehicles2023-03-3108924230core:FurnitureFittings2023-03-3108924230core:OfficeEquipment2023-03-3108924230core:AfterOneYear2023-03-3108924230core:WithinOneYear2023-03-3108924230core:ListedExchangeTraded2023-03-3108924230core:UnlistedNon-exchangeTraded2023-03-3108924230core:ShareCapital2023-03-3108924230core:SharePremium2023-03-3108924230core:RevaluationReserve2023-03-3108924230core:OtherReservesSubtotal2023-03-3108924230core:RetainedEarningsAccumulatedLosses2023-03-3108924230core:NetGoodwill2022-03-3108924230core:IntangibleAssetsOtherThanGoodwill2022-03-3108924230core:LandBuildings2022-03-3108924230core:PlantMachinery2022-03-3108924230core:Vehicles2022-03-3108924230core:FurnitureFittings2022-03-3108924230core:OfficeEquipment2022-03-3108924230core:AfterOneYear2022-03-3108924230core:WithinOneYear2022-03-3108924230core:ListedExc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BATTLE DIAGNOSTIC IMAGING LTD

Registered Number
08924230
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

BATTLE DIAGNOSTIC IMAGING LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

Joanne Lynsey Giles
Dr John Alan Giles

Registered Address

Victoria Court
17-21 Ashford Road
Maidstone
ME14 5DA

Registered Number

08924230 (England and Wales)
BATTLE DIAGNOSTIC IMAGING LTD
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets79691,149
9691,149
Current assets
Debtors1057,6274,436
Cash at bank and on hand29,68298,512
87,309102,948
Creditors amounts falling due within one year11(11,838)(20,693)
Net current assets (liabilities)75,47182,255
Total assets less current liabilities76,44083,404
Net assets76,44083,404
Capital and reserves
Called up share capital100100
Profit and loss account76,34083,304
Shareholders' funds76,44083,404
The financial statements were approved and authorised for issue by the Board of Directors on 10 October 2023, and are signed on its behalf by:
Dr John Alan Giles
Director
Registered Company No. 08924230
BATTLE DIAGNOSTIC IMAGING LTD
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
Battle Diagnostics Imaging Limited is a company limited by shares incorporated in England, United Kingdom. The address of the registered office is Victoria Court, 17-21 Ashford Road, Maidstone, Kent, ME14 5DA. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1.
2.Compliance with applicable reporting framework
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies
3.Basis of measurement used in financial statements
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.
4.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment25
Revenue recognition policy
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:  the amount of revenue can be measured reliably;  it is probable that the Company will receive the consideration due under the contract;  the stage of completion of the contract at the end of the reporting period can be measured reliably; and  the costs incurred and the costs to complete the contract can be measured reliably.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
Going concern
The financial statements are prepared on a going concern basis and there are no material uncertainties that cast significant doubt on the Company's ability as a going concern.
5.Critical estimates and judgements
No significant judgements have been made by management in preparing these financial statements.
6.Employee information
The average monthly number of employees, including directors, during the year was 2 (2021 - 2).

20232022
Average number of employees during the year22
7.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 April 226,9656,965
Additions569569
Disposals(2,055)(2,055)
At 31 March 235,4795,479
Depreciation and impairment
At 01 April 225,8165,816
Charge for year749749
On disposals(2,055)(2,055)
At 31 March 234,5104,510
Net book value
At 31 March 23969969
At 31 March 221,1491,149
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
8.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Dr John Alan Giles40851,12515651,377
Joanne Lynsey Giles4080156252
81651,12531251,629
During the year £50,000 was loaned to the director. Interest has been charged at the rate of 2.25%. The loan is repayable on demand.
9.Dividends proposed and payable

2023

2022

££
Dividends Paid50,00030,000
Total50,00030,000
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
10.Debtors

2023

2022

££
Trade debtors / trade receivables5,9983,620
Other debtors51,629816
Total57,6274,436
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
11.Creditors within one year

2023

2022

££
Trade creditors / trade payables2,0901,890
Taxation and social security9,74818,803
Total11,83820,693
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.