0 15 September 2025 false false false false false false false false false false true false false false false true false No description of principal activity 2024-01-01 Sage Accounts Production Advanced 2024 - FRS102_2024 8,569,984 8,569,984 8,569,984 xbrli:pure xbrli:shares iso4217:GBP 05698096 2024-01-01 2024-12-31 05698096 2024-12-31 05698096 2023-12-31 05698096 2023-01-01 2023-12-31 05698096 2023-12-31 05698096 2022-12-31 05698096 core:WithinOneYear 2024-12-31 05698096 core:WithinOneYear 2023-12-31 05698096 core:ShareCapital 2024-12-31 05698096 core:ShareCapital 2023-12-31 05698096 core:CostValuation core:Non-currentFinancialInstruments 2024-12-31 05698096 core:Non-currentFinancialInstruments 2024-12-31 05698096 core:Non-currentFinancialInstruments 2023-12-31 05698096 bus:Director1 2024-01-01 2024-12-31 05698096 bus:SmallEntities 2024-01-01 2024-12-31 05698096 bus:Audited 2024-01-01 2024-12-31 05698096 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 05698096 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 05698096 bus:FullAccounts 2024-01-01 2024-12-31
COMPANY REGISTRATION NUMBER: 05698096
BATTLES LIMITED
FILLETED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 December 2024
BATTLES LIMITED
STATEMENT OF FINANCIAL POSITION
31 December 2024
2024
2023
Note
£
£
£
Fixed assets
Investments
4
8,569,984
8,569,984
Creditors: amounts falling due within one year
5
8,464,721
8,464,721
-------------
-------------
Net current liabilities
8,464,721
8,464,721
-------------
-------------
Total assets less current liabilities
105,263
105,263
----------
----------
Capital and reserves
Called up share capital
105,263
105,263
----------
----------
Shareholders funds
105,263
105,263
----------
----------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements were approved by the board of directors and authorised for issue on 25 August 2025 , and are signed on behalf of the board by:
R M Dewey Director
Company registration number: 05698096
BATTLES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Crofton Drive, Lincoln, Lincs, LN3 4NP.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis and in sterling, which is the functional currency of the entity. Disclosure exemptions The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of DC Holdings (Lincoln) Limited which can be obtained from the registered office of this company. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) Disclosures in respect of each class of share capital have not been presented. (b) No cash flow statement has been presented for the company. Investments Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Investments
Shares in group undertakings
£
Cost
At 1 January 2024 and 31 December 2024
8,569,984
-------------
Impairment
At 1 January 2024 and 31 December 2024
–
-------------
Carrying amount
At 31 December 2024
8,569,984
-------------
At 31 December 2023
8,569,984
-------------
5. Creditors: amounts falling due within one year
2024
2023
£
£
Amounts owed to group undertakings and undertakings in which the company has a participating interest
8,464,721
8,464,721
-------------
-------------
6. Summary audit opinion
The auditor's report dated 15 September 2025 was unqualified .
The senior statutory auditor was MARK BRADSHAW , for and on behalf of Streets Audit LLP .
7. Related party transactions
The company is a 100% subsidiary of DC Holdings (Lincoln) Limited, a company incorporated in England & Wales. DC Holdings (Lincoln) Limited is controlled by R M Dewey and A Clarke. The directors have taken advantage of the exemption in FRS 102 from disclosing related party transactions on the grounds that the company is a subsidiary undertaking where 100% of the voting rights are controlled within the group, and the consolidated financial statements in which the subsidiary undertaking is included are publicly available.