REGISTERED NUMBER: 04584026 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Town Hall Battery Company Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D R Scott

REGISTERED OFFICE:

8 Milnes Street

Leeds

West Yorkshire

LS12 1DY

REGISTERED NUMBER:

04584026 (England and Wales)

ACCOUNTANTS:

SMH BCL Accountants Limited

2 Pavilion Business Park

Royds Hall Road

Leeds

West Yorkshire

LS12 6AJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

5,338

5,830

5,338

5,830

CURRENT ASSETS

Stocks

6,718

8,602

Debtors

6

26,052

23,350

Cash at bank and in hand

72,592

65,526

105,362

97,478

CREDITORS

Amounts falling due within one year

7

45,301

43,658

NET CURRENT ASSETS

60,061

53,820

TOTAL ASSETS LESS CURRENT LIABILITIES

65,399

59,650

PROVISIONS FOR LIABILITIES

910

1,108

NET ASSETS

64,489

58,542

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

64,389

58,442

SHAREHOLDERS' FUNDS

64,489

58,542

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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 July 2026 and were signed by:

Mr D R Scott - Director

1.	STATUTORY INFORMATION

Town Hall Battery Company 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

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.

Leasing commitments

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

34,000

AMORTISATION

At 1 April 2025

and 31 March 2026

34,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

12,565

17,800

4,500

917

35,782

Additions

600

-

-

-

600

At 31 March 2026

13,165

17,800

4,500

917

36,382

DEPRECIATION

At 1 April 2025

9,513

15,996

3,699

744

29,952

Charge for year

510

270

200

112

1,092

At 31 March 2026

10,023

16,266

3,899

856

31,044

NET BOOK VALUE

At 31 March 2026

3,142

1,534

601

61

5,338

At 31 March 2025

3,052

1,804

801

173

5,830

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Motor

vehicles

£

COST

At 1 April 2025

and 31 March 2026

4,500

DEPRECIATION

At 1 April 2025

3,699

Charge for year

200

At 31 March 2026

3,899

NET BOOK VALUE

At 31 March 2026

601

At 31 March 2025

801

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

20,561

22,979

Other debtors

5,491

371

26,052

23,350

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

32,191

29,238

Taxation and social security

7,475

7,135

Other creditors

5,635

7,285

45,301

43,658

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £7,000 were paid to the director .

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr D R Scott.