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COMPANY REGISTRATION NUMBER: 05698096

BATTLES LIMITED

FILLETED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 December 2025

BATTLES LIMITED

STATEMENT OF FINANCIAL POSITION

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Investments | 4 |  | 8,569,984 | 8,569,984

Creditors: amounts falling due within one year | 5 | 8,464,721 |  | 8,464,721
| ------------- |  | -------------
Net current liabilities |  | 8,464,721 | 8,464,721
|  | ------------- | -------------
Total assets less current liabilities |  | 105,263 | 105,263
|  | ---------- | ----------

Capital and reserves

Called up share capital |  | 105,263 | 105,263
|  | ---------- | ----------
Shareholders funds |  | 105,263 | 105,263
|  | ---------- | ----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
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.
These financial statements were approved by the board of directors and authorised for issue on 31 July 2026 , and are signed on behalf of the board by:
R M Dewey Director
Company registration number: 05698096

BATTLES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Crofton Drive, Lincoln, Lincs, LN3 4NP.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis and in sterling, which is the functional currency of the entity. Disclosure exemptions The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of DC Holdings (Lincoln) Limited which can be obtained from the registered office of this company. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) Disclosures in respect of each class of share capital have not been presented. (b) No cash flow statement has been presented for the company . Investments Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Investments

| Shares in group undertakings
| £
Cost |
At 1 January 2025 and 31 December 2025 | 8,569,984
| -------------
Impairment |
At 1 January 2025 and 31 December 2025 | –
| -------------

Carrying amount |
At 31 December 2025 | 8,569,984
| -------------
At 31 December 2024 | 8,569,984
| -------------

5. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 8,464,721 | 8,464,721
| ------------- | -------------

6. Summary audit opinion
The auditor's report dated 5 August 2026 was unqualified .
The senior statutory auditor was MARK BRADSHAW , for and on behalf of Streets Audit LLP .
7. Related party transactions
The company is a 100% subsidiary of DC Holdings (Lincoln) Limited, a company incorporated in England & Wales. DC Holdings (Lincoln) Limited is controlled by R M Dewey and A Clarke. The directors have taken advantage of the exemption in FRS 102 from disclosing related party transactions on the grounds that the company is a subsidiary undertaking where 100% of the voting rights are controlled within the group, and the consolidated financial statements in which the subsidiary undertaking is included are publicly available.