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Registration number: 04427404

The Battlements Estate Limited

Annual Report and Unaudited Abridged Financial Statements

for the Year Ended 30 April 2024

 

The Battlements Estate Limited

Contents

Company Information

1

Director's Report

2

Accountants' Report

3

Abridged Profit and Loss Account

4

Statement of Comprehensive Income

5

Abridged Balance Sheet

6

Statement of Changes in Equity

7

Notes to the Unaudited Abridged Financial Statements

8 to 11

 

The Battlements Estate Limited

Company Information

Director

Mr Ian Michael Taylor

Registered office

1 Dunswell Road
Cottingham
East Yorkshire
HU16 4JA

Accountants

MTS Accountancy
1 Dunswell Road
Cottingham
East Yorkshire
HU16 4JA

 

The Battlements Estate Limited

Director's Report for the Year Ended 30 April 2024

The director presents his report and the abridged financial statements for the year ended 30 April 2024.

Director of the company

The director who held office during the year was as follows:

Mr Ian Michael Taylor

Principal activity

The principal activity of the company is that of the provision of accountancy services.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 8 January 2025
 

.........................................
Mr Ian Michael Taylor
Director

 

Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
The Battlements Estate Limited
for the Year Ended 30 April 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Battlements Estate Limited for the year ended 30 April 2024 as set out on pages 4 to 11 from the company's accounting records and from information and explanations you have given us.

It is your duty to ensure that The Battlements Estate Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of The Battlements Estate Limited. You consider that The Battlements Estate Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of The Battlements Estate Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

MTS Accountancy
1 Dunswell Road
Cottingham
East Yorkshire
HU16 4JA

8 January 2025

 

The Battlements Estate Limited

Abridged Profit and Loss Account for the Year Ended 30 April 2024

Note

2024
£

2023
£

Gross profit

 

14,825

17,675

Administrative expenses

 

(5,317)

(4,897)

Profit before tax

9,508

12,778

Tax on profit

 

(1,807)

(2,428)

Profit for the financial year

 

7,701

10,350

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

 

The Battlements Estate Limited

Statement of Comprehensive Income for the Year Ended 30 April 2024

2024
£

2023
£

Profit for the year

7,701

10,350

Total comprehensive income for the year

7,701

10,350

 

The Battlements Estate Limited

(Registration number: 04427404)
Abridged Balance Sheet as at 30 April 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

1

1

Current assets

 

Debtors

5

930

1,260

Cash at bank and in hand

 

24,467

15,704

 

25,397

16,964

Creditors: Amounts falling due within one year

(7,295)

(6,023)

Net current assets

 

18,102

10,941

Total assets less current liabilities

 

18,103

10,942

Accruals and deferred income

 

(850)

(890)

Net assets

 

17,253

10,052

Capital and reserves

 

Called up share capital

6

2

2

Retained earnings

17,251

10,050

Shareholders' funds

 

17,253

10,052

For the financial year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 8 January 2025
 

.........................................
Mr Ian Michael Taylor
Director

 

The Battlements Estate Limited

Statement of Changes in Equity for the Year Ended 30 April 2024

Share capital
£

Retained earnings
£

Total
£

At 1 May 2023

2

10,050

10,052

Profit for the year

-

7,701

7,701

Dividends

-

(500)

(500)

At 30 April 2024

2

17,251

17,253

Share capital
£

Retained earnings
£

Total
£

At 1 May 2022

2

1,700

1,702

Profit for the year

-

10,350

10,350

Dividends

-

(2,000)

(2,000)

At 30 April 2023

2

10,050

10,052

 

The Battlements Estate Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
1 Dunswell Road
Cottingham
East Yorkshire
HU16 4JA

These financial statements were authorised for issue by the director on 8 January 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

The Battlements Estate Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Fixtures and fittings

15% on cost

Office equipment

25% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

 

The Battlements Estate Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2024

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 May 2023

4,965

4,965

At 30 April 2024

4,965

4,965

Depreciation

At 1 May 2023

4,964

4,964

At 30 April 2024

4,964

4,964

Carrying amount

At 30 April 2024

1

1

At 30 April 2023

1

1

5

Debtors

Debtors includes £Nil (2023 - £Nil) due after more than one year.

6

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary of £1 each

2

2

2

2

       

7

Dividends

Interim dividends paid

2024
£

2023
£

Interim dividend of £250.00 (2023 - £1,000.00) per each Ordinary

500

2,000

 

 

8

Related party transactions

 

The Battlements Estate Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2024

Director's remuneration

The director's remuneration for the year was as follows:

2024
£

2023
£

Remuneration

194

435