REGISTERED NUMBER: 07184614 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BADGER RESOURCES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G Chapman

Mrs A Chapman

Miss H Chapman

REGISTERED OFFICE:

Oak Lodge

De-Lank

St Breward

Bodmin

Cornwall

PL30 4ND

REGISTERED NUMBER:

07184614 (England and Wales)

ACCOUNTANTS:

William Evans & Partners

20 Harcourt Street

London

W1H 4HG

FIXED ASSETS

Tangible assets

4

1,249

1,665

Investments

5

10,318

10,318

11,567

11,983

CURRENT ASSETS

Debtors

6

4,243

4,243

Cash at bank

4,035

3,302

8,278

7,545

CREDITORS

Amounts falling due within one year

7

(112,451

)

(69,498

)

NET CURRENT LIABILITIES

(104,173

)

(61,953

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(92,606

)

(49,970

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

(92,706

)

(50,070

)

SHAREHOLDERS' FUNDS

(92,606

)

(49,970

)

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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 December 2025 and were signed on its behalf by:

Miss H Chapman - Director

1.	STATUTORY INFORMATION

Badger Resources Ltd 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.

Tangible fixed assets

Depreciation is provided at 25% reducing balance in order to write off each asset over its estimated useful life.

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 1 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

13,456

DEPRECIATION

At 1 April 2024

11,791

Charge for year

416

At 31 March 2025

12,207

NET BOOK VALUE

At 31 March 2025

1,249

At 31 March 2024

1,665

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

and 31 March 2025

10,318

NET BOOK VALUE

At 31 March 2025

10,318

At 31 March 2024

10,318

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

4,243

4,243

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

1,578

Taxation and social security

(19,328

)

(31,573

)

Other creditors

131,779

99,493

112,451

69,498

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 April 2024

(50,070

)

Deficit for the year

(42,636

)

At 31 March 2025

(92,706

)

10.	ULTIMATE CONTROLLING PARTY

During the year ending 31 March 2025, the company was controlled by Mr G and Mrs A Chapman by virtue of a controlling interest in 100% of the issued ordinary share capital.