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REGISTERED NUMBER: 09579778 (England and Wales)















BATTEN MOORE & PHILPOTT LIMITED
TRADING AS
MOTOR AID5

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024






BATTEN MOORE & PHILPOTT LIMITED (REGISTERED NUMBER: 09579778)
TRADING AS MOTOR AID5






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BATTEN MOORE & PHILPOTT LIMITED
TRADING AS MOTOR AID5

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: S A Batten
N P Moore
A A Philpott





REGISTERED OFFICE: Bridge End
Love Lane
Cirencester
Gloucestershire
GL7 1NQ





REGISTERED NUMBER: 09579778 (England and Wales)





ACCOUNTANTS: Burrows Scarborough
Sovereign House
12 Warwick Street
Coventry
West Midlands
CV5 6ET

BATTEN MOORE & PHILPOTT LIMITED (REGISTERED NUMBER: 09579778)
TRADING AS MOTOR AID5

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 119,371 109,741

CURRENT ASSETS
Stocks 200,122 210,503
Debtors 5 100,765 86,018
Prepayments and accrued income 4,463 5,144
Cash at bank and in hand 45,858 72,281
351,208 373,946
CREDITORS
Amounts falling due within one year 6 153,392 135,620
NET CURRENT ASSETS 197,816 238,326
TOTAL ASSETS LESS CURRENT
LIABILITIES

317,187

348,067

CREDITORS
Amounts falling due after more than one
year

7

(268,916

)

(292,539

)

PROVISIONS FOR LIABILITIES (18,450 ) (15,768 )

ACCRUALS AND DEFERRED INCOME 1,662 (5,640 )
NET ASSETS 31,483 34,120

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 31,383 34,020
SHAREHOLDERS' FUNDS 31,483 34,120

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 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.

BATTEN MOORE & PHILPOTT LIMITED (REGISTERED NUMBER: 09579778)
TRADING AS MOTOR AID5

BALANCE SHEET - continued
31 AUGUST 2024


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 Profit and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2025 and were signed on its behalf by:





S A Batten - Director


BATTEN MOORE & PHILPOTT LIMITED (REGISTERED NUMBER: 09579778)
TRADING AS MOTOR AID5

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

Batten Moore & Philpott Limited is a private company, limited by shares, registered in England and Wales. The company;s registered number and registered office can be found on the company page.

The presentation currency of the financial statements is the Pound Sterling (£).

The financial statements are rounded to the nearest £1.

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

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.
Land and buildings - 2% on cost
Plant and machinery etc - 33% on cost and 20% 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 Profit and Loss, 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.

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 11 (2023 - 9 ) .

BATTEN MOORE & PHILPOTT LIMITED (REGISTERED NUMBER: 09579778)
TRADING AS MOTOR AID5

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 September 2023 87,995 173,583 261,578
Additions - 22,801 22,801
At 31 August 2024 87,995 196,384 284,379
DEPRECIATION
At 1 September 2023 12,974 138,863 151,837
Charge for year 1,760 11,411 13,171
At 31 August 2024 14,734 150,274 165,008
NET BOOK VALUE
At 31 August 2024 73,261 46,110 119,371
At 31 August 2023 75,021 34,720 109,741

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 80,687 75,324
Other debtors 20,078 10,694
100,765 86,018

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 128,647 113,877
Taxation and social security 24,745 21,743
153,392 135,620

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 268,916 292,539

8. RELATED PARTY DISCLOSURES

The Company has received a loan from a company in which Key Management Personnel have a participating interest and the balance of £268,916 (2023 £292,539) is included in creditors.