M. Batchelor Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04515925

M. Batchelor Services Limited

Filleted Unaudited Financial Statements

For the year ended

31 December 2024

M. Batchelor Services Limited

Financial Statements

Year ended 31 December 2024

Contents	Pages

Statement of financial position	1 to 2

Notes to the financial statements	3 to 7

M. Batchelor Services Limited

Statement of Financial Position

31 December 2024

	2024		2023
Note	£	£	£

Fixed assets

Tangible assets	6		14,130	26,162

Current assets

Debtors	7	63,102	67,629
Cash at bank and in hand		64,936	67,086
		---------	---------
		128,038	134,715

Creditors: amounts falling due within one year	8	( 116,369)		( 93,274)
		---------		---------
Net current assets			11,669	41,441
			--------	--------
Total assets less current liabilities			25,799	67,603

Creditors: amounts falling due after more than one year	9	( 5,325)	( 8,321)
		--------	--------
Net assets		20,474	59,282
		--------	--------

Capital and reserves

Called up share capital	10	100	100
Profit and loss account		20,374	59,182
		--------	--------
Shareholders' funds		20,474	59,282
		--------	--------

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.

For the year ending 31 December 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 financial statements for the year in question in accordance with section 476 ;

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

M. Batchelor Services Limited

Statement of Financial Position (continued)

31 December 2024

These financial statements were approved by the board of directors and authorised for issue on 17 September 2025 , and are signed on behalf of the board by:

Mark Batchelor
Director

Company registration number: 04515925

M. Batchelor Services 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 402 Hook Road, Chessington, Surrey, KT9 1NA.

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. The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

Trade receivables

Trade receivables do not carry any interest and are stated at their original invoice value as reduced by appropriate allowances for estimated irrecoverable amounts.

Trade payables

Trade payables do not carry any interest and are stated at their original invoice value.

Revenue recognition

Turnover represents the value of work invoiced in the year, excluding trade discounts and value added tax, and includes estimates of amounts not invoiced, recognised by reference to the stage of completion. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income. In this case, tax is recognised in other comprehensive income. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & Machinery	-	20% straight line
Motor Vehicles	-	20% straight line

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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 5 (2023: 5 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 January 2024 and 31 December 2024	10,000
	--------
Amortisation
At 1 January 2024 and 31 December 2024	10,000
	--------
Carrying amount
At 31 December 2024	–
	--------
At 31 December 2023	–
	--------

6. Tangible assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
At 1 January 2024 and 31 December 2024	3,698	56,644	60,342
	-------	--------	--------
Depreciation
At 1 January 2024	2,241	31,939	34,180
Charge for the year	913	11,119	12,032
	-------	--------	--------
At 31 December 2024	3,154	43,058	46,212
	-------	--------	--------
Carrying amount
At 31 December 2024	544	13,586	14,130
	-------	--------	--------
At 31 December 2023	1,457	24,705	26,162
	-------	--------	--------

7. Debtors

	2024	2023
	£	£
Trade debtors	61,591	65,195
Other debtors	1,511	2,434
	--------	--------
	63,102	67,629
	--------	--------

8. Creditors: amounts falling due within one year

	2024	2023
	£	£
Trade creditors	13,223	14,569
Social security and other taxes	29,791	26,305
Other creditors	73,355	52,400
	---------	--------
	116,369	93,274
	---------	--------

Secured creditors include hire purchase contracts and finance lease agreements of £2,996 (2023: £4,264). The hire purchase and finance lease agreement liabilities are secured over the assets acquired.

9. Creditors: amounts falling due after more than one year

	2024	2023
	£	£
Other creditors	5,325	8,321
	-------	-------

Secured creditors include hire purchase contracts and finance lease agreements of £5,325 (2023: £8,321). The hire purchase and finance lease agreement liabilities are secured over the assets acquired.

10. Called up share capital

Issued, called up and fully paid

	2024		2023
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----