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Registered Number: 12078531
England and Wales

 

 

 

BATTERY DYNAMICS LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

Battery Dynamics Limited
Contents Page
For the year ended 31 December 2024
Directors Jordan William Garland
Elizabeth Mary Garland
Registered Number 12078531
Registered Office Unit 6 Nexus Capitol Court
Dodworth
Barnsley
S75 3UD
Accountants Woods Squared Limited
The Old School
188 Liscard Road
Wallasey
Wirral
CH44 5TN
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 31 December 2024.
Principal activities
The principal activity of the company during the financial year was that of wholesale trade of motor vehicle parts and accessories
Directors
The directors who served the company throughout the year were as follows:
Jordan William Garland
Elizabeth Mary Garland
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
Jordan William Garland
Director

Date approved: 12 December 2025
2
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 53,809    66,847 
53,809    66,847 
Current assets      
Stocks 4 1,306,567    1,115,165 
Debtors: amounts falling due within one year 5 1,473,568    746,548 
Cash at bank and in hand 40,988    19,529 
2,821,123    1,881,242 
Creditors: amount falling due within one year 6 (2,597,643)   (1,665,499)
Net current assets 223,480    215,743 
 
Total assets less current liabilities 277,289    282,590 
Creditors: amount falling due after more than one year 7 (4,162)   (14,152)
Provisions for liabilities 8 (11,300)   (12,701)
Net assets 261,827    255,737 
 

Capital and reserves 		     
Called up share capital 6    6 
Profit and loss account 261,821    255,731 
Shareholders' funds 261,827    255,737 
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 12 December 2025 and were signed on its behalf by:


-------------------------------
Jordan William Garland
Director
3
General Information
Battery Dynamics Limited is a private company, limited by shares, registered in England and Wales, registration number 12078531, registration address Unit 6 Nexus Capitol Court, Dodworth, Barnsley, S75 3UD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Straight Line
Fixtures and Fittings 20% Straight Line
Computer Equipment 20% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Factored debts
The company includes factored debts within trade debtors since most of the risks and rewards of ownership of the factored debts have not passed to the factors. A corresponding liability is included in liabilities in respect of the proceeds received from the factor.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 22 (2023 : 19).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 January 2024 8,718    51,673    50,543    110,934 
Additions -    3,596    6,696    10,292 
Disposals -    -    -    - 
At 31 December 2024 8,718    55,269    57,239    121,226 
Depreciation
At 01 January 2024 2,497    24,639    16,951    44,087 
Charge for year 1,744    10,810    10,776    23,330 
On disposals -    -    -    - 
At 31 December 2024 4,241    35,449    27,727    67,417 
Net book values
Closing balance as at 31 December 2024 4,477    19,820    29,512    53,809 
Opening balance as at 01 January 2024 6,221    27,034    33,592    66,847 


4.

Stocks

2024
£		   2023
£
Stocks 1,104,632    1,083,526 
Goods in Transit 201,935    31,639 
1,306,567    1,115,165 

5.

Debtors: amounts falling due within one year

2024
£		   2023
£
Trade Debtors 433,595    627,012 
Other Debtors 1,039,973    119,536 
1,473,568    746,548 

6.

Creditors: amount falling due within one year

2024
£		   2023
£
Trade Creditors 1,822,372    1,176,447 
Bank Loans & Overdrafts 9,990    9,990 
Taxation and Social Security (60,006)   201,422 
Other Creditors 825,287    277,640 
2,597,643    1,665,499 

7.

Creditors: amount falling due after more than one year

2024
£		   2023
£
Bank Loans & Overdrafts 4,162    14,152 
4,162    14,152 

8.

Provisions for liabilities

2024
£		   2023
£
Deferred Tax 11,300    12,701 
11,300    12,701 

4