Acorah Software Products - Accounts Production 16.2.850 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09481472 Mr Fitos Xenophontos Mr Fitos Xenophontos true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09481472 2024-03-31 09481472 2025-03-31 09481472 2024-04-01 2025-03-31 09481472 frs-core:CurrentFinancialInstruments 2025-03-31 09481472 frs-core:Non-currentFinancialInstruments 2025-03-31 09481472 frs-core:BetweenOneFiveYears 2025-03-31 09481472 frs-core:ComputerEquipment 2025-03-31 09481472 frs-core:ComputerEquipment 2024-04-01 2025-03-31 09481472 frs-core:ComputerEquipment 2024-03-31 09481472 frs-core:MotorVehicles 2025-03-31 09481472 frs-core:MotorVehicles 2024-04-01 2025-03-31 09481472 frs-core:MotorVehicles 2024-03-31 09481472 frs-core:ShareCapital 2025-03-31 09481472 frs-core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 09481472 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09481472 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09481472 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09481472 frs-bus:SmallEntities 2024-04-01 2025-03-31 09481472 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09481472 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09481472 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 09481472 frs-bus:OrdinaryShareClass1 2025-03-31 09481472 1 2024-04-01 2025-03-31 09481472 frs-bus:Director1 2024-04-01 2025-03-31 09481472 frs-countries:EnglandWales 2024-04-01 2025-03-31 09481472 2023-03-31 09481472 2024-03-31 09481472 2023-04-01 2024-03-31 09481472 frs-core:CurrentFinancialInstruments 2024-03-31 09481472 frs-core:Non-currentFinancialInstruments 2024-03-31 09481472 frs-core:BetweenOneFiveYears 2024-03-31 09481472 frs-core:ShareCapital 2023-03-31 09481472 frs-core:ShareCapital 2024-03-31 09481472 frs-core:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 09481472 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-03-31 09481472 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 09481472 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31
Registered number: 09481472
BATTLEFLAG MILITARIA LTD
Unaudited Financial Statements
For The Year Ended 31 March 2025
S Asrar Haqqi FMAAT
Haqqi Accountancy Services
25 Cloudesdale Road
London
SW17 8ET
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 09481472
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 46,107 7,823
46,107 7,823
CURRENT ASSETS
Stocks 65,000 40,000
Debtors 5 4,779 1,000
Cash at bank and in hand 1,352 4,293
71,131 45,293
Creditors: Amounts Falling Due Within One Year 6 (2,737 ) (4,754 )
NET CURRENT ASSETS (LIABILITIES) 68,394 40,539
TOTAL ASSETS LESS CURRENT LIABILITIES 114,501 48,362
Creditors: Amounts Falling Due After More Than One Year 7 (49,347 ) (13,600 )
NET ASSETS 65,154 34,762
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 65,054 34,662
SHAREHOLDERS' FUNDS 65,154 34,762
Page 1
Page 2
For the year ending 31 March 2025 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 Fitos Xenophontos
Director
22 April 2025
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 April 2023 100 44,343 44,443
Profit for the year and total comprehensive income - 9,008 9,008
Dividends paid - (18,689) (18,689)
As at 31 March 2024 and 1 April 2024 100 34,662 34,762
Profit for the year and total comprehensive income - 56,758 56,758
Dividends paid - (26,366) (26,366)
As at 31 March 2025 100 65,054 65,154
Page 3
Page 4
Notes to the Financial Statements
1. General Information
BATTLEFLAG MILITARIA LTD Registered number 09481472 is a limited by shares company incorporated in England & Wales. The Registered Office is 57 Woodmansterne Road, Coulsdon, Surrey, CR5 2DH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Motor Vehicles 20% at cost
Computer Equipment 33% at cost
2.4. 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.
2.5. 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.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 2 1
2 1
Page 4
Page 5
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 37,535 4,891 42,426
Additions 45,369 - 45,369
Disposals (37,535 ) - (37,535 )
As at 31 March 2025 45,369 4,891 50,260
Depreciation
As at 1 April 2024 30,814 3,789 34,603
Provided during the period - 364 364
Disposals (30,814 ) - (30,814 )
As at 31 March 2025 - 4,153 4,153
Net Book Value
As at 31 March 2025 45,369 738 46,107
As at 1 April 2024 6,721 1,102 7,823
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income - 1,000
VAT 4,779 -
4,779 1,000
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) (1 )
Corporation tax 2,694 3,202
Other taxes and social security 44 619
VAT - 934
2,737 4,754
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 49,347 13,600
Page 5
Page 6
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 49,347 13,600
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.000 each 100 100
10. Related Party Transactions
During the year, dividends of £26,366 (2023:£18,689) were paid to F Xenophontos as a shareholder of the company.
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr Fitos Xenophontos by virtue of his ownership of 100% of the issued share capital in the company.
Page 6