REGISTERED NUMBER: 07421205 (England and Wales)

Battle Foam Limited

Unaudited Financial Statements

for the Year Ended 1 January 2025

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Directors:

R C Filip

Mrs J Filip

Registered office:

Unit 17 Parkside Centre

Potters Way

Temple Farm Ind Estate

Southend-on-Sea

Essex

SS2 5SJ

Registered number:

07421205 (England and Wales)

Accountants:

Warr & Co Limited

Chartered Accountants

Mynshull House

78 Churchgate

Stockport

Cheshire

SK1 1YJ

Fixed assets

Tangible assets

4

5,038

6,716

Current assets

Stocks

102,233

114,211

Debtors

5

15,673

13,077

Cash at bank

8,463

16,864

126,369

144,152

Creditors

Amounts falling due within one year

6

432,830

387,664

Net current liabilities

(306,461

)

(243,512

)

Total assets less current liabilities

(301,423

)

(236,796

)

Capital and reserves

Called up share capital

100

100

Retained earnings

(301,523

)

(236,896

)

Shareholders' funds

(301,423

)

(236,796

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 1 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 1 January 2025 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.

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 Board of Directors and authorised for issue on 23 September 2025 and were signed on its behalf by:

Mrs J Filip - Director

1.	Statutory information

Battle Foam 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.

The financial statements have been prepared on a going concern basis on the grounds that the directors will continue to provide sufficient finance to enable the company to continue trading for the foreseeable future.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 4 (2024 - 4 ) .

4.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 2 January 2024

and 1 January 2025

96,907

Depreciation

At 2 January 2024

90,191

Charge for year

1,678

At 1 January 2025

91,869

Net book value

At 1 January 2025

5,038

At 1 January 2024

6,716

5.

Debtors: amounts falling due within one year

1.1.25

1.1.24

£

£

Trade debtors

-

1,177

Other debtors

15,673

11,900

15,673

13,077

6.

Creditors: amounts falling due within one year

1.1.25

1.1.24

£

£

Trade creditors

208,521

179,473

Taxation and social security

2,286

5,130

Other creditors

222,023

203,061

432,830

387,664