REGISTERED NUMBER: 01577351 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Batchelor Brothers Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R Batchelor

REGISTERED OFFICE:

Sterling House

7 Ashford Road

Maidstone

Kent

ME14 5BJ

REGISTERED NUMBER:

01577351 (England and Wales)

ACCOUNTANTS:

Berry & Company

Chartered Accountants

Sterling House

7 Ashford Road

Maidstone

Kent

ME14 5BJ

FIXED ASSETS

Tangible assets

4

485,134

485,175

CURRENT ASSETS

Cash at bank

58,480

56,317

CREDITORS

Amounts falling due within one year

5

82,621

91,846

NET CURRENT LIABILITIES

(24,141

)

(35,529

)

TOTAL ASSETS LESS CURRENT LIABILITIES

460,993

449,646

CAPITAL AND RESERVES

Called up share capital

2

2

Revaluation reserve

6

191,271

191,271

Retained earnings

269,720

258,373

SHAREHOLDERS' FUNDS

460,993

449,646

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 director acknowledges his 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:

R Batchelor - Director

1.	STATUTORY INFORMATION

Batchelor Brothers 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.

Income recognition

Turnover represents the fair value of consideration received or receivable derived from property rentals during the year (excluding value added tax) and is recognised when the company becomes entitled to it, usually on the rendering of an invoice.

Tangible fixed assets

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

Freehold property

-

not provided

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

Financial instruments

The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

Taxation

Taxation for the year 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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 1 ).

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

483,588

479

3,728

487,795

Additions

-

375

870

1,245

At 31 March 2025

483,588

854

4,598

489,040

DEPRECIATION

At 1 April 2024

-

184

2,436

2,620

Charge for year

-

44

1,242

1,286

At 31 March 2025

-

228

3,678

3,906

NET BOOK VALUE

At 31 March 2025

483,588

626

920

485,134

At 31 March 2024

483,588

295

1,292

485,175

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1

1

Taxation and social security

2,671

535

Other creditors

79,949

91,310

82,621

91,846

6.

RESERVES

Revaluation

reserve

£

At 1 April 2024

and 31 March 2025

191,271

7.	RELATED PARTY DISCLOSURES

Included within other creditors is a loan from the director totalling £87,005. This loan is free of interest and repayable on demand.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R Batchelor.