REGISTERED NUMBER: 03912741 (England and Wales)

J. Battersby Engineering Limited

Unaudited Financial Statements for the Year Ended 31 March 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

Keith Hayes

Lynda Porter

Jason Porter

Richard Joseph Porter

Andrea Maria Porter

Secretary:

Richard Joseph Porter

Registered office:

181A Chapel Street

Leigh

Lancashire

WN7 2AN

Registered number:

03912741 (England and Wales)

Accountants:

Leach Briely

Craven House

32 Lee Lane

Horwich

Bolton

Greater Manchester

BL6 7BY

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

5,273

138,504

5,273

138,504

Current assets

Stocks

10

450

Debtors

6

9,386

6,267

Cash at bank

146,263

73,760

155,659

80,477

Creditors

Amounts falling due within one year

7

155,878

86,653

Net current liabilities

(219

)

(6,176

)

Total assets less current liabilities

5,054

132,328

Creditors

Amounts falling due after more than one year

8

-

(46,417

)

Provisions for liabilities

9

(1,002

)

(14,049

)

Net assets

4,052

71,862

Capital and reserves

Called up share capital

10

100

100

Revaluation reserve

11

-

71,547

Retained earnings

3,952

215

Shareholders' funds

4,052

71,862

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 9 June 2026 and were signed on its behalf by:

Richard Joseph Porter - Director

1.	Statutory information

J. Battersby Engineering 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 receivable for steel fabrication services rendered, net of Value Added Tax.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Stocks

Stocks are measured at estimated cost.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Taxation

The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year.

Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

During the year, the property was disposed of and the related deferred tax liability has been released to the profit and loss account. The amount credited to the tax charge in the year in respect of this disposal was £12,750.

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 5 (2025 - 5 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 April 2025

and 31 March 2026

2,000

Amortisation

At 1 April 2025

and 31 March 2026

2,000

Net book value

At 31 March 2026

-

At 31 March 2025

-

5.	Tangible fixed assets

Leasehold

land and

Plant and

Motor

buildings

machinery

vehicles

Totals

£

£

£

£

Cost

At 1 April 2025

135,000

14,724

9,450

159,174

Disposals

(135,000

)

-

-

(135,000

)

At 31 March 2026

-

14,724

9,450

24,174

Depreciation

At 1 April 2025

3,334

11,831

5,505

20,670

Charge for year

-

579

986

1,565

Eliminated on disposal

(3,334

)

-

-

(3,334

)

At 31 March 2026

-

12,410

6,491

18,901

Net book value

At 31 March 2026

-

2,314

2,959

5,273

At 31 March 2025

131,666

2,893

3,945

138,504

6.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

6,558

3,508

Other debtors

2,828

2,759

9,386

6,267

7.

Creditors: amounts falling due within one year

2026

2025

£

£

Trade creditors

1,629

3,232

Taxation and social security

6,201

7,989

Other creditors

148,048

75,432

155,878

86,653

8.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Other creditors

-

46,417

9.	Provisions for liabilities

2026

2025

£

£

Deferred tax

1,002

14,049

Deferred

tax

£

Balance at 1 April 2025

14,049

Credit to Income Statement during year

(13,047

)

Balance at 31 March 2026

1,002

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

1

100

100

11.

Reserves

Revaluation

reserve

£

At 1 April 2025

71,547

Revaluation reserve movement

(71,547

)

At 31 March 2026

-