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REGISTERED NUMBER: 03912741 (England and Wales)















J. Battersby Engineering Limited

Unaudited Financial Statements for the Year Ended 31 March 2024






J. Battersby Engineering Limited (Registered number: 03912741)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


J. Battersby Engineering Limited

Company Information
for the Year Ended 31 March 2024







Directors: Keith Hayes
Lynda Porter
Jason Porter
Richard Joseph Porter
Andrea Maria Porter





Secretary: Richard Joseph Porter





Registered office: 51 Wargrave Road
Newton-Le-Willows
Merseyside
WA12 9RB





Registered number: 03912741 (England and Wales)





Accountants: Leach Briely
Craven House
32 Lee Lane
Horwich
Bolton
BL6 7BY

J. Battersby Engineering Limited (Registered number: 03912741)

Statement of Financial Position
31 March 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Intangible assets 4 - -
Tangible assets 5 126,210 125,349
126,210 125,349

Current assets
Stocks 430 400
Debtors 6 11,324 18,501
Cash at bank 67,202 82,268
78,956 101,169
Creditors
Amounts falling due within one year 7 82,838 92,509
Net current (liabilities)/assets (3,882 ) 8,660
Total assets less current liabilities 122,328 134,009

Creditors
Amounts falling due after more than
one year

8

(51,382

)

(53,422

)

Provisions for liabilities 9 (8,582 ) (8,843 )
Net assets 62,364 71,744

J. Battersby Engineering Limited (Registered number: 03912741)

Statement of Financial Position - continued
31 March 2024

2024 2023
Notes £    £    £    £   
Capital and reserves
Called up share capital 10 100 100
Revaluation reserve 11 62,402 62,402
Retained earnings (138 ) 9,242
Shareholders' funds 62,364 71,744

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 November 2024 and were signed on its behalf by:





Richard Joseph Porter - Director


J. Battersby Engineering Limited (Registered number: 03912741)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. Statutory information

J. Battersby Engineering 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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration receivable for steel fabrication services rendered, net of Value Added Tax.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 20% on reducing balance
Motor vehicles - 25% on reducing balance

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Stocks
Stocks are measured at estimated cost.

Financial instruments
The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Taxation
The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year.

Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date.


J. Battersby Engineering Limited (Registered number: 03912741)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. Accounting policies - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. Employees and directors

The average number of employees during the year was 6 (2023 - 6 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 April 2023
and 31 March 2024 2,000
Amortisation
At 1 April 2023
and 31 March 2024 2,000
Net book value
At 31 March 2024 -
At 31 March 2023 -

J. Battersby Engineering Limited (Registered number: 03912741)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. Tangible fixed assets
Leasehold
land and Plant and Motor
buildings machinery vehicles Totals
£    £    £    £   
Cost or valuation
At 1 April 2023 120,000 10,794 9,450 140,244
Additions - 3,930 - 3,930
At 31 March 2024 120,000 14,724 9,450 144,174
Depreciation
At 1 April 2023 2,000 10,459 2,436 14,895
Charge for year 667 649 1,753 3,069
At 31 March 2024 2,667 11,108 4,189 17,964
Net book value
At 31 March 2024 117,333 3,616 5,261 126,210
At 31 March 2023 118,000 335 7,014 125,349

Cost or valuation at 31 March 2024 is represented by:

Leasehold
land and Plant and Motor
buildings machinery vehicles Totals
£    £    £    £   
Valuation in 2020 120,000 - - 120,000
Cost - 14,724 9,450 24,174
120,000 14,724 9,450 144,174

6. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 8,726 15,059
Other debtors 2,598 3,442
11,324 18,501

J. Battersby Engineering Limited (Registered number: 03912741)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. Creditors: amounts falling due within one year
2024 2023
£    £   
Trade creditors 4,389 4,418
Taxation and social security 3,061 13,179
Other creditors 75,388 74,912
82,838 92,509

8. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Other creditors 51,382 53,422

9. Provisions for liabilities
2024 2023
£    £   
Deferred tax 8,582 8,843

Deferred
tax
£   
Balance at 1 April 2023 8,843
Credit to Statement of Income and Retained Earnings during year (261 )
Balance at 31 March 2024 8,582

10. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary 1 100 100

11. Reserves
Revaluation
reserve
£   
At 1 April 2023
and 31 March 2024 62,402