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REGISTERED NUMBER: 08309964 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2025 |

| for |

| Battenhall Limited |

| Battenhall Limited (Registered number: 08309964) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Battenhall Limited |

Company Information

for the Year Ended 31 March 2025

| Directors: | Mrs K J E Benvie

| Mr A V Benvie

| Mr T J Willis

| Registered office: | The Courtyard

| 19 High Street

| Pershore

| Worcestershire

| WR10 1AA

| Registered number: | 08309964 (England and Wales)

| Accountants: | Crowthers Chartered Accountants

| 10 The Southend

| Ledbury

| Herefordshire

| HR8 2EY

| Battenhall Limited (Registered number: 08309964) |

Statement of Financial Position

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 115,331 |  | 120,595 |  |

CURRENT ASSETS

Debtors | 5 | 1,988,690 |  | 2,124,360 |  |

Cash at bank | 957,868 |  | 344,719 |  |

2,946,558 |  | 2,469,079 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,523,681 |  | 866,768 |  |

NET CURRENT ASSETS | 1,422,877 |  | 1,602,311 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,538,208 |  | 1,722,906 |  |

PROVISIONS FOR LIABILITIES | 28,833 |  | 30,149 |  |

NET ASSETS | 1,509,375 |  | 1,692,757 |  |

CAPITAL AND RESERVES

Called up share capital | 157 |  | 157 |  |

Share premium | 195,372 |  | 195,372 |  |

Retained earnings | 1,313,846 |  | 1,497,228 |  |

SHAREHOLDERS' FUNDS | 1,509,375 |  | 1,692,757 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

| Battenhall Limited (Registered number: 08309964) |

Statement of Financial Position - continued

31 March 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 December 2025 and were signed on its behalf by:

Mr A V Benvie - Director

| Battenhall Limited (Registered number: 08309964) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Battenhall 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Significant judgements and estimates

| In the application of the company's accounting policies, which are described in note 2, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered·to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

| Turnover

| Turnover represents the fair value of services provided under contracts with customers to the extent that there is a right to consideration. It is measured at the fair value of the consideration due. Where a service is incomplete at the year end, turnover represents the value of the service provided to that date based on an appropriate proportion of the total expected consideration at completion.

| Invoices are not raised until a contract is complete so the value of incomplete services is included as Amounts recoverable on contracts in the balance sheet.

| Tangible fixed assets

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

| Fixtures and fittings | - | Straight line over 5 years

| Computer equipment | - | Straight line over 5 years

| Tangible assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Battenhall Limited (Registered number: 08309964) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised only 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 84 (2024 - 84 ) .

| Battenhall Limited (Registered number: 08309964) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | PROPERTY, PLANT AND EQUIPMENT

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| Cost

| At 1 April 2024 | 9,943 |  | 210,710 |  | 220,653 |  |

| Additions | - |  | 36,096 |  | 36,096 |  |

| Disposals | - |  | (2,329 | ) | (2,329 | ) |

| At 31 March 2025 | 9,943 |  | 244,477 |  | 254,420 |  |

| Depreciation

| At 1 April 2024 | 3,143 |  | 96,915 |  | 100,058 |  |

| Charge for year | 1,988 |  | 37,852 |  | 39,840 |  |

| Eliminated on disposal | - |  | (809 | ) | (809 | ) |

| At 31 March 2025 | 5,131 |  | 133,958 |  | 139,089 |  |

| Net book value

| At 31 March 2025 | 4,812 |  | 110,519 |  | 115,331 |  |

| At 31 March 2024 | 6,800 |  | 113,795 |  | 120,595 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 1,334,521 |  | 1,362,204 |  |

| Other debtors | 573,227 |  | 552,614 |  |

| Prepayments | 80,942 |  | 209,542 |  |

1,988,690 |  | 2,124,360 |  |

| Included within Other debtors is a balance due from Battenhall LLC that totals £381,777 (2024: £231,355). Battenhall LLC is a wholly owned subsidiary of Battenhall Limited.

| Battenhall, LLC is registered as a Limited Liability Company, registered in the City of Los Angeles, State of California USA. Its registered office is 1370 N Saint Andrews Place, Los Angeles, CA 90028.

| Battenhall LLC is taxed as a C Corporation in the United States.

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 137,656 |  | 254,705 |  |

| Tax | 94,187 |  | - |  |

| Social security and other taxes | 254,848 |  | 123,415 |  |

| Other creditors | 20,320 |  | 14,671 |  |

| Directors' current accounts | 3,420 |  | 3,894 |  |

| Deferred income | 899,617 |  | 444,935 |  |

| Accrued expenses | 113,633 |  | 25,148 |  |

1,523,681 |  | 866,768 |  |

| Battenhall Limited (Registered number: 08309964) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 584,788 |  | - |  |

| Between one and five years | - |  | 556,941 |  |

584,788 |  | 556,941 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| Included in creditors is £3,420 (2024: £3,894) owed to Mr AV Benvie and Mrs KJE Benvie, Directors in the company. No interest has been charged on this loan. The loan is repayable on demand and is unsecured.