REGISTERED NUMBER: 05367755 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 JANUARY 2024 TO 29 DECEMBER 2024

FOR

BATT LABORATORIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr E U Muller

REGISTERED OFFICE:

The Venture Centre University Of Warwick

Sir William Lyons Road

Coventry

Warwickshire

CV4 7EZ

REGISTERED NUMBER:

05367755 (England and Wales)

FIXED ASSETS

Tangible assets

4

78,979

73,439

Investments

5

1

1

78,980

73,440

CURRENT ASSETS

Stocks

27,500

27,500

Debtors

6

235,329

251,006

Cash at bank and in hand

138,003

88,545

400,832

367,051

CREDITORS

Amounts falling due within one year

7

195,002

101,783

NET CURRENT ASSETS

205,830

265,268

TOTAL ASSETS LESS CURRENT LIABILITIES

284,810

338,708

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

284,610

338,508

284,810

338,708

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 December 2025 and were signed by:

Dr E U Muller - Director

1.	STATUTORY INFORMATION

Batt Laboratories 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.

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.

The accounts have been prepared in accordance with applicable accounting standards. The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year.

Turnover

Turnover comprises the value of sales (net of value added tax) of goods and services provided in the normal course of business. Revenue is recognised in respect of service contracts when the company obtains the right to consideration.

Tangible fixed assets

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and 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.

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 period was 15 (2023 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant &

properties

machinery

Totals

£

£

£

COST

At 1 January 2024

30,561

183,223

213,784

Additions

8,980

20,896

29,876

Disposals

-

(7,116

)

(7,116

)

At 29 December 2024

39,541

197,003

236,544

DEPRECIATION

At 1 January 2024

23,339

117,006

140,345

Charge for period

4,314

19,072

23,386

Eliminated on disposal

-

(6,166

)

(6,166

)

At 29 December 2024

27,653

129,912

157,565

NET BOOK VALUE

At 29 December 2024

11,888

67,091

78,979

At 31 December 2023

7,222

66,217

73,439

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 January 2024

and 29 December 2024

1

NET BOOK VALUE

At 29 December 2024

1

At 31 December 2023

1

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

222,681

240,372

Other debtors

12,648

10,634

235,329

251,006

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

70,063

26,014

Taxation and social security

71,763

21,542

Other creditors

53,176

54,227

195,002

101,783

8.	CONTROLLING INTERESTS

The director is considered to be the ultimate controlling parties by virtue of their ability to act in concert in respect of the financial and operating policies of the company.