REGISTERED NUMBER: 08638616 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

THE BATTLE OF BRITAIN MEMORIAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr R H Hunting

Mr A J Simpson BSc MCIM

Mr P S E Tootal

REGISTERED OFFICE:

New Dover Road

Capel-Le-Ferne

Folkestone

Kent

CT18 7JJ

REGISTERED NUMBER:

08638616 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Chartered Accountants

Charlton House

Dour Street

DOVER

Kent

CT16 1BL

FIXED ASSETS

Tangible assets

4

-

3,759

CURRENT ASSETS

Stocks

-

83,930

Cash at bank

-

12,419

-

96,349

CREDITORS

Amounts falling due within one year

5

-

100,107

NET CURRENT LIABILITIES

-

(3,758

)

TOTAL ASSETS LESS CURRENT LIABILITIES

-

1

CAPITAL AND RESERVES

Called up share capital

6

1

1

Retained earnings

(1

)

-

SHAREHOLDERS' FUNDS

-

1

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 25 June 2026 and were signed on its behalf by:

Mr R H Hunting - Director

1.	STATUTORY INFORMATION

The Battle Of Britain Memorial 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 January 2025

450

6,849

7,299

Disposals

(450

)

(6,849

)

(7,299

)

At 31 December 2025

-

-

-

DEPRECIATION

At 1 January 2025

383

3,157

3,540

Charge for year

4

231

235

Eliminated on disposal

(387

)

(3,388

)

(3,775

)

At 31 December 2025

-

-

-

NET BOOK VALUE

At 31 December 2025

-

-

-

At 31 December 2024

67

3,692

3,759

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

15,960

Amounts owed to group undertakings

-

61,644

VAT

-

20,371

Accruals and deferred income

-

2,132

-

100,107

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

7.	RELATED PARTY DISCLOSURES

On 31 March 2025, the company owed a sum of £73,296 to Battle of Britain Memorial Trust CIO, the parent charity.

On this date, the company's trade was absorbed by Battle of Britain Memorial Trust CIO, and the company's net assets were transferred in part settlement of the amounts owed to the parent charity at their book value of £66,898.

The remaining balance on the intercompany loan was considered to be irrecoverable and £12,398 has been written off.

8.	PARENT CHARITY

The company is a wholly owned subsidiary of The Battle of Britain Memorial Trust CIO.

The registered office of The Battle of Britain Memorial Trust CIO is the same as The Battle of Britain Memorial Limited, which can be found on the Company Information page.

9.	GOING CONCERN

The company ceased trading on 31 March 2025 following the transfer of its trade and assets to its parent, The Battle of Britain Memorial Trust CIO. Since that date the company has remained non-trading. The financial statements have been prepared on a going concern basis as the company has no external liabilities at the balance sheet date and the directors intend to continue to support the company as an active entity.