Blackheath Battery Company Limited 00531634 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is battery and electrical goods dealers Digita Accounts Production Advanced 6.30.9574.0 true true 00531634 2024-04-01 2025-03-31 00531634 2025-03-31 00531634 bus:OrdinaryShareClass1 2025-03-31 00531634 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 00531634 core:FurnitureFittingsToolsEquipment 2025-03-31 00531634 core:LandBuildings 2025-03-31 00531634 core:OtherPropertyPlantEquipment 2025-03-31 00531634 bus:SmallEntities 2024-04-01 2025-03-31 00531634 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 00531634 bus:FilletedAccounts 2024-04-01 2025-03-31 00531634 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 00531634 bus:RegisteredOffice 2024-04-01 2025-03-31 00531634 bus:CompanySecretaryDirector1 2024-04-01 2025-03-31 00531634 bus:Director2 2024-04-01 2025-03-31 00531634 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 00531634 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 00531634 core:Goodwill 2024-04-01 2025-03-31 00531634 core:FurnitureFittings 2024-04-01 2025-03-31 00531634 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 00531634 core:LandBuildings 2024-04-01 2025-03-31 00531634 core:MotorVehicles 2024-04-01 2025-03-31 00531634 core:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 00531634 core:PlantMachinery 2024-04-01 2025-03-31 00531634 countries:England 2024-04-01 2025-03-31 00531634 2024-03-31 00531634 core:FurnitureFittingsToolsEquipment 2024-03-31 00531634 core:LandBuildings 2024-03-31 00531634 core:OtherPropertyPlantEquipment 2024-03-31 00531634 2023-04-01 2024-03-31 00531634 2024-03-31 00531634 bus:OrdinaryShareClass1 2024-03-31 00531634 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 00531634 core:FurnitureFittingsToolsEquipment 2024-03-31 00531634 core:LandBuildings 2024-03-31 00531634 core:OtherPropertyPlantEquipment 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 00531634

Blackheath Battery Company Limited
Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 March 2025

Blackheath Battery Company Limited

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 7

Blackheath Battery Company Limited

Company Information

Directors | N Taylor K Taylor

Company secretary | N Taylor

Registered office | 154 Westcombe Hill Blackheath London SE3 7DJ

Blackheath Battery Company Limited

(Registration number: 00531634)
Abridged Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 13,854 | 14,031
Current assets |  |  |
Cash at bank and in hand |  | 975 | 2,366
Creditors: Amounts falling due within one year |  | (298,640) | (272,273)
Net current liabilities |  | (297,665) | (269,907)
Total assets less current liabilities |  | (283,811) | (255,876)
Accruals and deferred income |  | (220) | (220)
Net liabilities |  | (284,031) | (256,096)
Capital and reserves |  |  |
Called up share capital | 7 | 10,000 | 10,000
Capital redemption reserve |  | 2,100 | 2,100
Retained earnings |  | (296,131) | (268,196)
Shareholders' deficit |  | (284,031) | (256,096)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Blackheath Battery Company Limited

(Registration number: 00531634)
Abridged Balance Sheet as at 31 March 2025

Approved and authorised by the Board on 2 December 2025 and signed on its behalf by:

.........................................

N Taylor

Company secretary and director

Blackheath Battery Company Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
154 Westcombe Hill
Blackheath
London
SE3 7DJ

These financial statements were authorised for issue by the Board on 2 December 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Freehold property | 1% straight line
Plant and machinery | 10% reducing balance
Furniture and fittings | 5% reducing balance
Motor vehicles | 25% reducing balance

Blackheath Battery Company Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 10% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

Blackheath Battery Company Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

4 | Intangible assets

| Total £
Cost or valuation
At 1 April 2024 | 2,000
At 31 March 2025 | 2,000
Amortisation
At 1 April 2024 | 2,000
At 31 March 2025 | 2,000
Carrying amount
At 31 March 2025 | -

5 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Other tangible assets £ | Total £
Cost or valuation
At 1 April 2024 | 17,718 | 5,338 | 3,301 | 26,357
At 31 March 2025 | 17,718 | 5,338 | 3,301 | 26,357
Depreciation
At 1 April 2024 | 3,687 | 5,338 | 3,301 | 12,326
Charge for the year | 177 | - | - | 177
At 31 March 2025 | 3,864 | 5,338 | 3,301 | 12,503
Carrying amount
At 31 March 2025 | 13,854 | - | - | 13,854
At 31 March 2024 | 14,031 | - | - | 14,031

Included within the net book value of land and buildings above is £13,854 (2024 - £14,031) in respect of freehold land and buildings.

6 | Debtors

Debtors includes £Nil (2024 - £Nil) due after more than one year.

Blackheath Battery Company Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 10,000 | 10,000 | 10,000 | 10,000