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Registered number: 11005982
Batch #001 Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2023
KFH Accounting Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11005982
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,506 6,134
4,506 6,134
CURRENT ASSETS
Stocks 5 5,000 1,500
Debtors 8,954 5,095
Cash at bank and in hand 2,031 5,570
15,985 12,165
Creditors: Amounts Falling Due Within One Year (24,108 ) (16,764 )
NET CURRENT ASSETS (LIABILITIES) (8,123 ) (4,599 )
TOTAL ASSETS LESS CURRENT LIABILITIES (3,617 ) 1,535
NET (LIABILITIES)/ASSETS (3,617 ) 1,535
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (3,717 ) 1,435
SHAREHOLDERS' FUNDS (3,617) 1,535
Page 1
Page 2
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
On behalf of the board
Ms Paula Warwick
Director
19/12/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Batch #001 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11005982 . The registered office is 167 - 169 Great Portland Street, 5th Floor, London, W1W 5PF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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. 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 5 years Straightline
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Sales, marketing and distribution 1 2
1 2
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 May 2022 8,144
As at 30 April 2023 8,144
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 May 2022 2,010
Provided during the period 1,628
As at 30 April 2023 3,638
Net Book Value
As at 30 April 2023 4,506
As at 1 May 2022 6,134
5. Stocks
2023 2022
£ £
Finished goods 5,000 1,500
5,000 1,500
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
7.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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