Company Registration No. 05688956 (England and Wales)
Battu Buildings Limited
Unaudited accounts
for the year ended 31 January 2025
Battu Buildings Limited
Unaudited accounts
Contents
Battu Buildings Limited
Company Information
for the year ended 31 January 2025
Directors
Dalbag Singh Battu
Amandeep Kaur Battu
Company Number
05688956 (England and Wales)
Registered Office
11 Thomson Close
Rushey Mead
Leicester
LE4 7SX
United Kingdom
Accountants
Taxsolvers
108 Belgrave Gate
Leicester
Leicestershire
LE1 3GR
Battu Buildings Limited
Statement of financial position
as at 31 January 2025
Tangible assets
27,510
1,903
Inventories
889,850
889,850
Cash at bank and in hand
42,202
41,752
Creditors: amounts falling due within one year
(198,660)
(162,803)
Net current assets
733,392
768,799
Total assets less current liabilities
760,902
770,702
Creditors: amounts falling due after more than one year
(735,941)
(768,341)
Called up share capital
1,000
1,000
Profit and loss account
23,961
1,361
Shareholders' funds
24,961
2,361
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2025 and were signed on its behalf by
Dalbag Singh Battu
Director
Company Registration No. 05688956
Battu Buildings Limited
Notes to the Accounts
for the year ended 31 January 2025
Battu Buildings Limited is a private company, limited by shares, registered in England and Wales, registration number 05688956. The registered office is 11 Thomson Close, Rushey Mead, Leicester, LE4 7SX, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% RLM
Computer equipment
33.33% SLM
Battu Buildings Limited
Notes to the Accounts
for the year ended 31 January 2025
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 February 2024
1,650
1,000
2,650
At 31 January 2025
36,650
1,000
37,650
At 1 February 2024
413
334
747
Charge for the year
9,059
334
9,393
At 31 January 2025
9,472
668
10,140
At 31 January 2025
27,178
332
27,510
At 31 January 2024
1,237
666
1,903
5
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
14,934
14,934
Taxes and social security
1,341
1,341
Other creditors
181,185
145,351
6
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
735,941
768,341
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).