REGISTERED NUMBER: 12363188 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Truffle Bateman Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

Mr T H Bickers

REGISTERED OFFICE:

Britannia Court

5 Moor Street

Worcester

Worcestershire

WR1 3DB

REGISTERED NUMBER:

12363188 (England and Wales)

ACCOUNTANTS:

Chandler and Partners Limited

5 Moor Street

Worcester

Worcestershire

WR1 3DB

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Truffle Bateman Limited for the year ended 31 December 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Truffle Bateman Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Truffle Bateman Limited and state those matters that we have agreed to state to the director of Truffle Bateman Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Truffle Bateman Limited and its director for our work or for this report.

It is your duty to ensure that Truffle Bateman Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Truffle Bateman Limited. You consider that Truffle Bateman Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Truffle Bateman Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Chandler and Partners Limited

5 Moor Street

Worcester

Worcestershire

WR1 3DB

Date: .............................................

FIXED ASSETS

Tangible assets

4

108,971

128,666

CURRENT ASSETS

Stocks

5,000

5,000

Debtors

5

132,625

71,531

Cash at bank

84,899

92,810

222,524

169,341

CREDITORS

Amounts falling due within one year

6

156,604

67,978

NET CURRENT ASSETS

65,920

101,363

TOTAL ASSETS LESS CURRENT LIABILITIES

174,891

230,029

CREDITORS

Amounts falling due after more than one year

7

-

(100,625

)

PROVISIONS FOR LIABILITIES

(20,704

)

(24,447

)

NET ASSETS

154,187

104,957

CAPITAL AND RESERVES

Called up share capital

100

100

Share premium

75,000

75,000

Retained earnings

79,087

29,857

154,187

104,957

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 December 2025 and were signed by:

Mr T H Bickers - Director

1.	STATUTORY INFORMATION

Truffle Bateman 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.

Tangible fixed assets

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

Long leasehold

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

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

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 year was 9 (2023 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

and

Computer

leasehold

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2024

198,571

47,394

621

246,586

Additions

-

6,511

166

6,677

At 31 December 2024

198,571

53,905

787

253,263

DEPRECIATION

At 1 January 2024

101,468

16,270

182

117,920

Charge for year

19,421

6,808

143

26,372

At 31 December 2024

120,889

23,078

325

144,292

NET BOOK VALUE

At 31 December 2024

77,682

30,827

462

108,971

At 31 December 2023

97,103

31,124

439

128,666

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

-

3,242

Amounts owed by group undertakings

115,127

41,341

Other debtors

17,498

26,948

132,625

71,531

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

-

10

Trade creditors

49,388

37,892

Amounts owed to group undertakings

48,301

168

Taxation and social security

54,771

29,207

Other creditors

4,144

701

156,604

67,978

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Other creditors

-

100,625

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

As at 31st December 2024 there was a loan balance of £2,578 owing from the Director to the Company. The loan is repayable within 9 months of the year end and interest has not been charged.