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Company Registration No. 13846030 (England and Wales)
Drumlithie Battery Limited Unaudited accounts for the year ended 31 January 2026
Drumlithie Battery Limited Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
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Drumlithie Battery Limited Statement of financial position as at 31 January 2026
2026
2025
Notes
£
£
Current assets
Inventories
174,851
172,102
Debtors
4
179,640
179,640
Cash at bank and in hand
20
25
354,511
351,767
Creditors: amounts falling due within one year
5
(367,092)
(362,104)
Net current liabilities
(12,581)
(10,337)
Net liabilities
(12,581)
(10,337)
Capital and reserves
Called up share capital
6
100
100
Profit and loss account
(12,681)
(10,437)
Shareholders' funds
(12,581)
(10,337)
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 March 2026 and were signed on its behalf by
Shuves Mukherji Director Company Registration No. 13846030
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Drumlithie Battery Limited Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Drumlithie Battery Limited is a private company, limited by shares, registered in England and Wales, registration number 13846030. The registered office is 81 Avenue Road, St John's Wood, London, NW8 6JD, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Going concern
The company is reliant upon the shareholder for financial support who have confirmed their continued support for the company. The directors as a result of the shareholder's support, have prepared the accounts on a going concern basis.
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 or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Debtors
2026
2025
£
£
Amounts falling due within one year
Other debtors
179,640
179,640
5
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
51,793
49,044
Trade creditors
-
2,940
Other creditors
314,215
309,036
Accruals
1,084
1,084
367,092
362,104
- 4 -
Drumlithie Battery Limited Notes to the Accounts for the year ended 31 January 2026
6
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
7
Transactions with related parties
At the end of the year, the company owed £314,215 (2025: £309,036) to Bia Power Limited (BVI), the ultimate controlling party.
8
Controlling party
The ultimate controlling party is V B Mirchandani.
9
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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