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REGISTERED NUMBER: 01501306 (England and Wales)








Audited Financial Statements

for the Year Ended

30 June 2024

for

Bathams (Delph) Limited

Bathams (Delph) Limited (Registered number: 01501306)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Bathams (Delph) Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: Mrs D J Batham
Mr M D Batham





SECRETARY: Mrs D J Batham





REGISTERED OFFICE: 10A The Delph
Brierley Hill
West Midlands
DY5 2TN





REGISTERED NUMBER: 01501306 (England and Wales)





AUDITORS: Nicklin Audit Limited
Chartered Accountants
Statutory Auditors
Church Court
Stourbridge Road
Halesowen
West Midlands
B63 3TT

Bathams (Delph) Limited (Registered number: 01501306)

Balance Sheet
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 5,463 5,463
Tangible assets 5 309,130 269,865
Investments 6 500 500
315,093 275,828

CURRENT ASSETS
Stocks 150,216 130,138
Debtors 7 519,084 744,522
Cash at bank and in hand 1,157,915 882,755
1,827,215 1,757,415
CREDITORS
Amounts falling due within one year 8 844,919 904,662
NET CURRENT ASSETS 982,296 852,753
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,297,389

1,128,581

PROVISIONS FOR LIABILITIES 70,000 56,305
NET ASSETS 1,227,389 1,072,276

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Retained earnings 1,217,389 1,062,276
SHAREHOLDERS' FUNDS 1,227,389 1,072,276

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 Board of Directors and authorised for issue on 12 November 2024 and were signed on its behalf by:





Mr M D Batham - Director


Bathams (Delph) Limited (Registered number: 01501306)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Bathams (Delph) 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Brewery sales are recognised at point of despatch and public house sales are recognised at point of consumption.

Patents and licences
Patents and licences are not amortised as the value to the company exceeds the original cost based on the income derived from the investment.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Bathams (Delph) Limited (Registered number: 01501306)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

2. ACCOUNTING POLICIES - continued

Operating leases
Rentals applicable to operating leases, where substantially all of the benefits and risks of ownership remain with the lessor, are charged to profit and loss account as incurred.

Investments
Investments are included at original cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 111 (2023 - 106 ) .

4. INTANGIBLE FIXED ASSETS
Patents
and
licences
£   
COST
At 1 July 2023
and 30 June 2024 5,463
NET BOOK VALUE
At 30 June 2024 5,463
At 30 June 2023 5,463

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 July 2023 196,049 1,181,072 176,888 58,431 1,612,440
Additions 8,888 57,687 60,840 - 127,415
Disposals - - (75,830 ) - (75,830 )
At 30 June 2024 204,937 1,238,759 161,898 58,431 1,664,025
DEPRECIATION
At 1 July 2023 173,440 966,307 158,214 44,614 1,342,575
Charge for year 4,724 54,487 17,891 3,456 80,558
Eliminated on disposal - - (68,238 ) - (68,238 )
At 30 June 2024 178,164 1,020,794 107,867 48,070 1,354,895
NET BOOK VALUE
At 30 June 2024 26,773 217,965 54,031 10,361 309,130
At 30 June 2023 22,609 214,765 18,674 13,817 269,865

Bathams (Delph) Limited (Registered number: 01501306)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 July 2023
and 30 June 2024 500
NET BOOK VALUE
At 30 June 2024 500
At 30 June 2023 500

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 88,618 66,509
Amounts owed by group undertakings 325,351 532,551
Other debtors 105,115 145,462
519,084 744,522

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 183,407 286,032
Taxation and social security 553,085 499,097
Other creditors 108,427 119,533
844,919 904,662

9. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

David Wright FCA (Senior Statutory Auditor)
for and on behalf of Nicklin Audit Limited

10. OTHER FINANCIAL COMMITMENTS

The total amount of commitments, guarantees and contingencies at the end of the year was £165,000 (2023 - £220,000).

11. ULTIMATE CONTROLLING PARTY

Daniel Batham & Son Limited is the parent company and is regarded by the directors as being the parent company of the largest and smallest group for which consolidated accounts are prepared.The consolidated accounts of Daniel Batham & Son Limited can be obtained from the registered office at 10a The Delph, Brierley Hill, West Midlands, DY5 2TN.