Batty Plant Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13249586

BATTY PLANT LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 March 2025

BATTY PLANT LIMITED

STATEMENT OF FINANCIAL POSITION

31 March 2025

	2025		2024
Note	£	£	£

FIXED ASSETS

Tangible assets	5		358,618	352,768

CURRENT ASSETS

Debtors	6	35,705	22,271
Cash at bank and in hand		3,535	1,281
		--------	--------
		39,240	23,552

CREDITORS: amounts falling due within one year	7	( 369,838)		( 366,633)
		---------		---------
NET CURRENT LIABILITIES			( 330,598)	( 343,081)
			---------	---------
TOTAL ASSETS LESS CURRENT LIABILITIES			28,020	9,687

CREDITORS: amounts falling due after more than one year	8		( 24,034)	( 14,680)

PROVISIONS	( 68,137)	( 55,087)
	--------	--------
NET LIABILITIES	( 64,151)	( 60,080)
	--------	--------

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	( 64,251)	( 60,180)
	--------	--------
SHAREHOLDER DEFICIT	( 64,151)	( 60,080)
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the 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.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

BATTY PLANT LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 23 December 2025 , and are signed on behalf of the board by:

S Batty
Director

Company registration number: 13249586

BATTY PLANT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Harper Barn, Bradshaw Lane, Halifax, HX2 9XB, United Kingdom.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

BASIS OF PREPARATION

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

REVENUE RECOGNITION

Turnover comprises revenue recognised by the company in respect of services provided, exclusive of Value Added Tax.

INCOME TAX

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

TANGIBLE ASSETS

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

DEPRECIATION

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant and machinery	-	15% reducing balance

IMPAIRMENT OF FIXED ASSETS

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

FINANCE LEASES AND HIRE PURCHASE CONTRACTS

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

PROVISIONS

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

FINANCIAL INSTRUMENTS

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at transaction price and thereafter at fair value with changes recognised in profit and loss. The company holds the following financial assets and liabilities: Cash, Short-term trade and other debtors, and creditors. Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account before operating profit.

4. TAX ON PROFIT

Major components of tax expense/(income)

	2025	2024
	£	£

Current tax:

UK current tax expense	734	48

Deferred tax:

Origination and reversal of timing differences	13,050	( 9,722)
	--------	-------
Tax on profit	13,784	( 9,674)
	--------	-------

5. TANGIBLE ASSETS

	Plant and machinery
	£
Cost
At 1 April 2024	523,425
Additions	54,448
	---------
At 31 March 2025	577,873
	---------
Depreciation
At 1 April 2024	170,657
Charge for the year	48,598
	---------
At 31 March 2025	219,255
	---------
Carrying amount
At 31 March 2025	358,618
	---------
At 31 March 2024	352,768
	---------

6. DEBTORS

	2025	2024
	£	£
Trade debtors	31,032	16,901
Other debtors	4,673	5,370
	--------	--------
	35,705	22,271
	--------	--------

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	2,611	4,160
Other creditors	367,227	362,473
	---------	---------
	369,838	366,633
	---------	---------

8. CREDITORS: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	24,034	14,680
	--------	--------