Company No: 16345169 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.01.2026
		£
Fixed assets
Investments	3	497,599
		497,599
Current assets
Debtors	4	4,084
		4,084
Creditors: amounts falling due within one year	5	( 105,496)
Net current liabilities		(101,412)
Total assets less current liabilities		396,187
Creditors: amounts falling due after more than one year	6	( 375,672)
Net assets		20,515
Capital and reserves
Called-up share capital	7	100
Capital redemption reserve		16,332
Profit and loss account		4,083
Total shareholders' funds		20,515

For the financial period ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Batch 92 Ltd (registered number: 16345169) were approved and authorised for issue by the Director on 23 July 2026. They were signed on its behalf by:

A Batchelor Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Batch 92 Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	Period from 26.03.2025 to 31.01.2026
	Number
Monthly average number of persons employed by the Company during the period, including the director	1

3. Fixed asset investments

Investments in subsidiaries

	31.01.2026
	£
Cost
At 26 March 2025	497,599
At 31 January 2026	497,599
Carrying value at 31 January 2026	497,599

4. Debtors

	31.01.2026
	£
Amounts owed by related parties	4,083
Other debtors	1
	4,084

5. Creditors: amounts falling due within one year

	31.01.2026
	£
Amounts owed to Group undertakings	56,500
Other creditors	48,996
	105,496

There are no amounts included above in respect of which any security has been given by the small entity.

Other creditors include redeemable preference shares payable over 15 years from April 2025

6. Creditors: amounts falling due after more than one year

	31.01.2026
	£
Other creditors	375,672

There are no amounts included above in respect of which any security has been given by the small entity.

Other creditors include redeemable preference shares payable over 15 years from April 2025

Amounts repayable after more than 5 years are included in creditors falling due over one year:

	31.01.2026
	£
Other creditors (repayable by instalments)	179,688

7. Called-up share capital

	31.01.2026
	£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100