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REGISTERED NUMBER: 08652279 (England and Wales)















BATTLE SYSTEMS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024






BATTLE SYSTEMS LIMITED (REGISTERED NUMBER: 08652279)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 AUGUST 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BATTLE SYSTEMS LIMITED

COMPANY INFORMATION
For The Year Ended 31 AUGUST 2024







DIRECTOR: C R Young





REGISTERED OFFICE: Suite B
Fairgate House, Kings Road
Tyseley
Birmingham
B11 2AA





REGISTERED NUMBER: 08652279 (England and Wales)





ACCOUNTANTS: Charles Lovell & Co Limited
Chartered Certified Accountants
and Statutory Auditors
8 Church Green East
Redditch
Worcestershire
B98 8BP

BATTLE SYSTEMS LIMITED (REGISTERED NUMBER: 08652279)

BALANCE SHEET
31 AUGUST 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 50,752 4,815

CURRENT ASSETS
Stocks 55,782 17,294
Debtors 5 348,806 424,224
Cash at bank 1,287,545 1,817,256
1,692,133 2,258,774
CREDITORS
Amounts falling due within one year 6 403,291 1,346,947
NET CURRENT ASSETS 1,288,842 911,827
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,339,594

916,642

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 1,339,593 916,641
SHAREHOLDERS' FUNDS 1,339,594 916,642

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 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.

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 6 February 2025 and were signed by:





C R Young - Director


BATTLE SYSTEMS LIMITED (REGISTERED NUMBER: 08652279)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 AUGUST 2024


1. STATUTORY INFORMATION

Battle Systems 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.
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

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.

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 2 (2023 - 1 ) .

BATTLE SYSTEMS LIMITED (REGISTERED NUMBER: 08652279)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 AUGUST 2024


4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 September 2023 2,369 - 21,934 24,303
Additions 4,194 48,279 5,512 57,985
At 31 August 2024 6,563 48,279 27,446 82,288
DEPRECIATION
At 1 September 2023 699 - 18,789 19,488
Charge for year 800 8,047 3,201 12,048
At 31 August 2024 1,499 8,047 21,990 31,536
NET BOOK VALUE
At 31 August 2024 5,064 40,232 5,456 50,752
At 31 August 2023 1,670 - 3,145 4,815

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 185,878 133,470
Other debtors 162,928 290,754
348,806 424,224

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade creditors 27,636 5,306
Taxation and social security 161,670 22,874
Other creditors 213,985 1,318,767
403,291 1,346,947

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2024 and 31 August 2023:

31.8.24 31.8.23
£    £   
C R Young
Balance outstanding at start of year 66,764 19,969
Amounts advanced 73,224 46,795
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 139,988 66,764

8. ULTIMATE CONTROLLING PARTY

The controlling party is C R Young.