REGISTERED NUMBER: 08309964 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Battenhall Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

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

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.

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

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.

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 ) .

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

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.