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REGISTERED NUMBER: 04556363 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

BATHLAND (UK) LIMITED

BATHLAND (UK) LIMITED (REGISTERED NUMBER: 04556363)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BATHLAND (UK) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTOR: D Popat





SECRETARY: Mrs S Popat





REGISTERED OFFICE: ICG House, Greenford Storage Centre,
Ground Floor, Station Approach,
Oldfield Lane North
Greenford
Middlesex
UB6 0AL





REGISTERED NUMBER: 04556363 (England and Wales)





ACCOUNTANTS: ST-Partnership
Chartered Accountants
Enterprise House
3 Tudor Enterprise Park
Tudor Road
Harrow
Middlesex
HA3 5JQ

BATHLAND (UK) LIMITED (REGISTERED NUMBER: 04556363)

BALANCE SHEET
31 OCTOBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 37,078 13,490

CURRENT ASSETS
Stocks 5 56,780 51,013
Debtors 6 6,129 -
Cash at bank 44,039 23,844
106,948 74,857
CREDITORS
Amounts falling due within one year 7 42,664 33,596
NET CURRENT ASSETS 64,284 41,261
TOTAL ASSETS LESS CURRENT
LIABILITIES

101,362

54,751

CREDITORS
Amounts falling due after more than one
year

8

18,231

17,162
NET ASSETS 83,131 37,589

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 83,031 37,489
SHAREHOLDERS' FUNDS 83,131 37,589

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 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.

BATHLAND (UK) LIMITED (REGISTERED NUMBER: 04556363)

BALANCE SHEET - continued
31 OCTOBER 2023


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 12 June 2024 and were signed by:





D Popat - Director


BATHLAND (UK) LIMITED (REGISTERED NUMBER: 04556363)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023


1. STATUTORY INFORMATION

Bathland (UK) 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Improvements to property - 10% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

BATHLAND (UK) LIMITED (REGISTERED NUMBER: 04556363)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Government grants
Government grants are recognised in the profit and loss based on the accrual model.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 November 2022 27,149 6,000 47,122 - 80,271
Additions - - - 35,250 35,250
At 31 October 2023 27,149 6,000 47,122 35,250 115,521
DEPRECIATION
At 1 November 2022 27,149 1,500 38,132 - 66,781
Charge for year - - 1,349 10,313 11,662
At 31 October 2023 27,149 1,500 39,481 10,313 78,443
NET BOOK VALUE
At 31 October 2023 - 4,500 7,641 24,937 37,078
At 31 October 2022 - 4,500 8,990 - 13,490

BATHLAND (UK) LIMITED (REGISTERED NUMBER: 04556363)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 18,000
At 31 October 2023 18,000
DEPRECIATION
Charge for year 4,500
At 31 October 2023 4,500
NET BOOK VALUE
At 31 October 2023 13,500

5. STOCKS
2023 2022
£    £   
Work-in-progress & stock 56,780 51,013

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 6,129 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 7,000 7,000
Hire purchase contracts 5,969 -
Trade creditors 1 -
Tax 5,129 3,774
Social security and other taxes 2,910 2,882
VAT 9,126 8,253
Other creditors 1,375 4,732
Pension contribution 562 431
Directors' current accounts 84 2,857
Accrued expenses 10,508 3,667
42,664 33,596

BATHLAND (UK) LIMITED (REGISTERED NUMBER: 04556363)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 1-2 years 7,000 7,000
Bank loans - 2-5 years 3,272 10,162
Hire purchase contracts 7,959 -
18,231 17,162

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100