REGISTERED NUMBER: 04556363 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

BATHLAND (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Popat

SECRETARY:

Mrs S Popat

REGISTERED OFFICE:

ICG House, Greenford Storage Centre,

Ground Floor, Station Approach,

Oldfield Lane North

Greenford

Middlesex

UB6 0AL

REGISTERED NUMBER:

04556363 (England and Wales)

ACCOUNTANTS:

ST-Partnership

Chartered Accountants

Enterprise House

3 Tudor Enterprise Park

Tudor Road

Harrow

Middlesex

HA3 5JQ

FIXED ASSETS

Tangible assets

4

30,402

35,767

CURRENT ASSETS

Stocks

5

70,261

115,753

Debtors

6

9,164

9,164

Cash at bank

80,669

10,016

160,094

134,933

CREDITORS

Amounts falling due within one year

7

56,337

76,393

NET CURRENT ASSETS

103,757

58,540

TOTAL ASSETS LESS CURRENT LIABILITIES

134,159

94,307

CREDITORS

Amounts falling due after more than one year

8

-

5,245

NET ASSETS

134,159

89,062

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

134,059

88,962

SHAREHOLDERS' FUNDS

134,159

89,062

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 22 May 2026 and were signed by:

D Popat - Director

1.	STATUTORY INFORMATION

Bathland (UK) 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 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

10% on cost

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Government grants

Government grants are recognised in the profit and loss based on the accrual model.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

COST

At 1 November 2024

and 31 October 2025

27,149

52,122

41,250

120,521

DEPRECIATION

At 1 November 2024

27,149

41,377

16,228

84,754

Charge for year

-

1,612

3,753

5,365

At 31 October 2025

27,149

42,989

19,981

90,119

NET BOOK VALUE

At 31 October 2025

-

9,133

21,269

30,402

At 31 October 2024

-

10,745

25,022

35,767

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

Motor

vehicles

£

COST

At 1 November 2024

and 31 October 2025

18,000

DEPRECIATION

At 1 November 2024

6,525

Charge for year

1,721

At 31 October 2025

8,246

NET BOOK VALUE

At 31 October 2025

9,754

At 31 October 2024

11,475

5.

STOCKS

2025

2024

£

£

Work-in-progress & stock

70,261

115,753

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,035

3,035

Other debtors

6,129

6,129

9,164

9,164

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,263

7,000

Hire purchase contracts

1,906

5,969

Trade creditors

1

1

Tax

13,224

1,708

Social security and other taxes

5,600

15,873

VAT

12,856

19,311

Other creditors

3,981

9,769

Pension contribution

515

624

Directors' current accounts

4,088

4,687

Accrued expenses

10,903

11,451

56,337

76,393

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

3,297

Hire purchase contracts

-

1,948

-

5,245

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100