Batching & Blending Systems Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03232965 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

BATCHING & BLENDING SYSTEMS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K R Brown

A C Brown

J R Brown

REGISTERED OFFICE:

Second Floor South

The Fitted Rigging House

Anchor Wharf, The Historic Dockyard

Chatham

Kent

ME4 4TZ

REGISTERED NUMBER:

03232965 (England and Wales)

ACCOUNTANTS:

Carleys

Second Floor South

The Fitted Rigging House

The Historic Dockyard

Chatham

Kent

ME4 4TZ

FIXED ASSETS

Tangible assets

4

2,176

544

CURRENT ASSETS

Stocks

10,000

Debtors

5

224,410

151,463

Cash at bank

17,049

24,548

251,459

186,011

CREDITORS

Amounts falling due within one year

6

(289,357

)

(324,732

)

NET CURRENT LIABILITIES

(37,898

)

(138,721

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(35,722

)

(138,177

)

CREDITORS

Amounts falling due after more than one
year

7

-

(8,334

)

PROVISIONS FOR LIABILITIES

(544

)

-

NET LIABILITIES

(36,266

)

(146,511

)

CAPITAL AND RESERVES

Called up share capital

8

1,000

Retained earnings

(37,266

)

(147,511

)

SHAREHOLDERS' FUNDS

(36,266

)

(146,511

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 28 April 2026 and were signed on its behalf by:

C Holmewood - Director

1.	STATUTORY INFORMATION

Batching & Blending Systems 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.

The financial statements have been prepared on a going concern basis due to the support of the ultimate parent company.

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.

Plant and machinery etc

-

33% on cost and 25% 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 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.

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.

Going concern

The company has net liabilities of £37,266 at the balance sheet date and is reliant on the continued financial support of its parent company, KRA Brown Electrical Services Limited. The parent has confirmed that it will provide financial support for at least 12 months from the date of approval of these financial statements. Accordingly, the directors have prepared the financial statements on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

11,440

Additions

2,703

At 31 July 2025

14,143

DEPRECIATION

At 1 August 2024

10,896

Charge for year

1,071

At 31 July 2025

11,967

NET BOOK VALUE

At 31 July 2025

2,176

At 31 July 2024

544

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

217,478

147,490

Other debtors

6,932

3,973

224,410

151,463

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

8,334

10,000

Trade creditors

18,201

5,987

Amounts owed to group undertakings

210,993

281,988

Taxation and social security

47,304

21,764

Other creditors

4,525

4,993

289,357

324,732

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans

-

8,334

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

1,000

Ordinary

£1

1,000

9.	ULTIMATE CONTROLLING PARTY

The ultimate parent company is KRA Brown Electrical Services Limited.