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Registered number: 10005437
Battlefield Glass Limited
Unaudited Financial Statements
For The Year Ended 29 February 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10005437
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,035 1,272
Tangible Assets 5 39,354 29,001
40,389 30,273
CURRENT ASSETS
Stocks 6 9,987 13,945
Debtors 7 122,077 124,285
Cash at bank and in hand 91,782 117,213
223,846 255,443
Creditors: Amounts Falling Due Within One Year 8 (121,062 ) (130,969 )
NET CURRENT ASSETS (LIABILITIES) 102,784 124,474
TOTAL ASSETS LESS CURRENT LIABILITIES 143,173 154,747
Creditors: Amounts Falling Due After More Than One Year 9 (26,955 ) (25,676 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,477 ) (5,510 )
NET ASSETS 108,741 123,561
CAPITAL AND RESERVES
Called up share capital 11 2 2
Profit and Loss Account 108,739 123,559
SHAREHOLDERS' FUNDS 108,741 123,561
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For the year ending 29 February 2024 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 his 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
Mr Phillip Brown
Director
14 November 2024
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Battlefield Glass Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10005437 . The registered office is 30b Vanguard Way, Battlefield Enterprise Park, Shrewsbury, Shropshire, SY1 3TG.
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 and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of ten years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are the company website. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.5. 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:
Plant & Machinery 20% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 20% Reducing balance
Computer Equipment 3 Years on cost
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

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.
2.7. 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.
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2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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 year 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred 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 and deferred 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:
2024 2023
Office and administration 1 1
Sales, marketing and distribution 1 1
Manufacturing 10 10
12 12
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 March 2023 500 1,870 2,370
As at 29 February 2024 500 1,870 2,370
Amortisation
As at 1 March 2023 350 748 1,098
Provided during the period 50 187 237
As at 29 February 2024 400 935 1,335
Net Book Value
As at 29 February 2024 100 935 1,035
As at 1 March 2023 150 1,122 1,272
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 March 2023 7,487 70,103 2,445 8,723 88,758
Additions 407 22,995 - 818 24,220
As at 29 February 2024 7,894 93,098 2,445 9,541 112,978
Depreciation
As at 1 March 2023 5,011 47,061 816 6,869 59,757
Provided during the period 576 11,509 326 1,456 13,867
As at 29 February 2024 5,587 58,570 1,142 8,325 73,624
Net Book Value
As at 29 February 2024 2,307 34,528 1,303 1,216 39,354
As at 1 March 2023 2,476 23,042 1,629 1,854 29,001
6. Stocks
2024 2023
£ £
Materials 2,100 2,250
Work in progress 7,887 11,695
9,987 13,945
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 46,089 50,797
Prepayments and accrued income 2,123 1,251
Other debtors 218 -
Amounts owed by group undertakings 73,647 72,237
122,077 124,285
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 8,461 4,235
Trade creditors 43,045 52,506
Bank loans and overdrafts 10,000 10,000
Corporation tax - 4,754
Other taxes and social security 4,411 5,260
VAT 20,589 6,616
Other creditors 25,420 29,332
Accruals and deferred income 1,059 1,059
Director's loan account 8,077 17,207
121,062 130,969
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9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 14,455 3,176
Bank loans 12,500 22,500
26,955 25,676
10. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
Finance lease and hire purchase contracts are secured on the assets concerned. 
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 22,916 7,411
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
12. Related Party Transactions
Dividends paid to the parent company in the year were £21,000 (2023: £40,000).
Included within debtors due within one year is a balance of £73,647 (2023: £72,237) due from the parent company.
13. Ultimate Controlling Party
The company's immediate and ultimate parent undertaking is Battlefield Real Estate Holdings Limited. Battlefield Real Estate Holdings Limited is a company incorporated in England and Wales.
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