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Company No: 04588656 (England and Wales)

# BATTISTEL SHOP FITTING AND BUILDING CONTRACTORS LIMITED

### Unaudited Financial Statements
For the financial year ended 30 November 2025
Pages for filing with the registrar

BATTISTEL SHOP FITTING AND BUILDING CONTRACTORS LIMITED

## Unaudited Financial Statements

For the financial year ended 30 November 2025

Contents

BATTISTEL SHOP FITTING AND BUILDING CONTRACTORS LIMITED

## BALANCE SHEET

As at 30 November 2025
BATTISTEL SHOP FITTING AND BUILDING CONTRACTORS LIMITED

## BALANCE SHEET (continued)

As at 30 November 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 33,641 |  | 49,808
|  | 33,641 |  | 49,808
Current assets |  |  |  |
Debtors | 5 | 142,154 |  | 175,624
Cash at bank and in hand | 6 | 173,362 |  | 271,166
|  | 315,516 |  | 446,790
Creditors: amounts falling due within one year | 7 | ( 165,878) |  | ( 231,337)
Net current assets |  | 149,638 |  | 215,453
Total assets less current liabilities |  | 183,279 |  | 265,261
Creditors: amounts falling due after more than one year | 8 | ( 11,843) |  | ( 28,475)
Net assets |  | 171,436 |  | 236,786
Capital and reserves |  |  |  |
Called-up share capital |  | 8 |  | 8
Profit and loss account |  | 171,428 |  | 236,778
Total shareholders' funds |  | 171,436 |  | 236,786

For the financial year ending 30 November 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge 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 Battistel Shop Fitting And Building Contractors Limited (registered number: 04588656) were approved and authorised for issue by the Board of Directors on 29 May 2026. They were signed on its behalf by:

Mr L Battistel Director |

BATTISTEL SHOP FITTING AND BUILDING CONTRACTORS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 November 2025
BATTISTEL SHOP FITTING AND BUILDING CONTRACTORS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 November 2025

##### 1. Accounting policies

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

##### General information and basis of accounting

Battistel Shop Fitting And Building Contractors Limited (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 1 The Windsor Centre, Windsor Grove, London, SE27 9NT, 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 £.

##### Turnover

Turnover is recognised when the works have been completed for goods and services provided in the normal course of business, and is shown net of VAT.

##### Employee benefits

Short term benefits
The cost of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Defined contribution schemes
Payments to the defined contribution retirement benefit schemes are charged as an expense as they fall due.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets | 10 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 5 years straight line
Vehicles | 4 years straight line
Office equipment | 6.66 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### 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.

##### Cash and cash equivalents

Cashat bank and in hand are basic financial assets and include monies held with banks.

##### 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.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 8 |  | 10

#### 3. Intangible assets

| Other intangible assets |  | Total
| £ |  | £
Cost |  |  |
At 01 December 2024 | 60,000 |  | 60,000
At 30 November 2025 | 60,000 |  | 60,000
Accumulated amortisation |  |  |
At 01 December 2024 | 60,000 |  | 60,000
At 30 November 2025 | 60,000 |  | 60,000
Net book value |  |  |
At 30 November 2025 | 0 |  | 0
At 30 November 2024 | 0 |  | 0

#### 4. Tangible assets

| Plant and machinery |  | Vehicles |  | Office equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 December 2024 | 16,400 |  | 81,525 |  | 4,469 |  | 102,394
Disposals | 0 |  | 0 |  | ( 965) |  | ( 965)
At 30 November 2025 | 16,400 |  | 81,525 |  | 3,504 |  | 101,429
Accumulated depreciation |  |  |  |  |  |  |
At 01 December 2024 | 16,400 |  | 34,818 |  | 1,368 |  | 52,586
Charge for the financial year | 0 |  | 14,774 |  | 525 |  | 15,299
Disposals | 0 |  | 0 |  | ( 97) |  | ( 97)
At 30 November 2025 | 16,400 |  | 49,592 |  | 1,796 |  | 67,788
Net book value |  |  |  |  |  |  |
At 30 November 2025 | 0 |  | 31,933 |  | 1,708 |  | 33,641
At 30 November 2024 | 0 |  | 46,707 |  | 3,101 |  | 49,808

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 111,064 |  | 171,467
Other debtors | 31,090 |  | 4,157
| 142,154 |  | 175,624

#### 6. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 173,362 |  | 271,166

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 12,727 |  | 30,000
Trade creditors | 15,221 |  | 18,158
Taxation and social security | 84,725 |  | 107,185
Other creditors | 53,205 |  | 75,994
| 165,878 |  | 231,337

#### 8. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Other creditors | 11,843 |  | 28,475