REGISTERED NUMBER: 04689852 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

THE BATTERY SHOP (U.K.) LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J L S Dyer

Mrs T L Dyer

C T Huckvale

SECRETARY:

Mrs T L Dyer

REGISTERED OFFICE:

20 The Orbit Centre

Ashworth Rd

Bridgemead

Swindon

SN5 7YG

REGISTERED NUMBER:

04689852 (England and Wales)

ACCOUNTANTS:

Nigel B Butler Limited

Basepoint Business Centre

Rivermead Drive

Swindon

Wiltshire

SN5 7EX

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

37,381

44,805

37,381

44,805

CURRENT ASSETS

Stocks

32,700

28,400

Debtors

117,066

78,749

Cash at bank and in hand

58,262

68,145

208,028

175,294

CREDITORS

Amounts falling due within one year

219,650

192,920

NET CURRENT LIABILITIES

(11,622

)

(17,626

)

TOTAL ASSETS LESS CURRENT LIABILITIES

25,759

27,179

CREDITORS

Amounts falling due after more than one year

(20,562

)

(17,682

)

PROVISIONS FOR LIABILITIES

(5,095

)

(6,377

)

NET ASSETS

102

3,120

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2

3,020

SHAREHOLDERS' FUNDS

102

3,120

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.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 24 December 2025 and were signed on its behalf by:

J L S Dyer - Director

1.	STATUTORY INFORMATION

The Battery Shop (U.K.) 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance and 25% on 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 year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

and 31 March 2025

12,000

AMORTISATION

At 1 April 2024

and 31 March 2025

12,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

182,127

Additions

4,892

At 31 March 2025

187,019

DEPRECIATION

At 1 April 2024

137,322

Charge for year

12,316

At 31 March 2025

149,638

NET BOOK VALUE

At 31 March 2025

37,381

At 31 March 2024

44,805

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 April 2024

and 31 March 2025

35,772

DEPRECIATION

At 1 April 2024

17,327

Charge for year

4,611

At 31 March 2025

21,938

NET BOOK VALUE

At 31 March 2025

13,834

At 31 March 2024

18,445

6.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Hire purchase contracts

4,615

11,442

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

J L S Dyer and Mrs T L Dyer

Balance outstanding at start of year

46,022

46,021

Amounts advanced

14,470

1

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

60,492

46,022

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £52,926 (2024 - £69,290) were paid to the directors .

9.	ULTIMATE CONTROLLING PARTY

The company's ultimate controlling parties are J L S Dyer and T L Dyer.