BAT Products Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14997044

		31 October 2025		31 July 2024
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	4	2,876		2,876
Debtors	5	13,791		198
Cash at bank and in hand		17,204		69

		33,871		3,143
Creditors: Amounts Falling Due Within One Year	6	(61,044 )		(5,400 )

NET CURRENT ASSETS (LIABILITIES)			(27,173 )		(2,257 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(27,173 )		(2,257 )

NET LIABILITIES			(27,173 )		(2,257 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(27,273 )		(2,357 )

SHAREHOLDERS' FUNDS			(27,173)		(2,257)

Page 1

Page 2

BAT Products Limited

Balance Sheet (continued)

As At 31 October 2025

For the period ending 31 October 2025 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

B Sutton

Director

5th May 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

BAT Products Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14997044 . The registered office is Unit 5 Unit 5 Walsall Road, Norton Canes, Staffs, WS11 9TB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL (2024: NIL)

4. Stocks

	31 October 2025	31 July 2024
	£	£
Stock	2,876	2,876

Page 3

Page 4

BAT Products Limited

Notes to the Financial Statements (continued)

For the Period 1 August 2024 to 31 October 2025

5. Debtors

	31 October 2025	31 July 2024
	£	£
Due within one year
Trade debtors	12,586	-
Other debtors	100	100
VAT	1,105	98

	13,791	198

6. Creditors: Amounts Falling Due Within One Year

	31 October 2025	31 July 2024
	£	£
Trade creditors	26,464	-
Inter-company	31,415	3,900
Accruals and deferred income	1,665	-
Directors' loan accounts	1,500	1,500

	61,044	5,400

7. Share Capital

	31 October 2025	31 July 2024
	£	£
Allotted, Called up and fully paid	100	100

Page 4