REGISTERED NUMBER: 04345429 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BATCHFLOW ENGINEERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D C Packwood

Mrs J S Packwood

S J D Packwood

SECRETARY:

D C Packwood

REGISTERED OFFICE:

Unit 2 Budbrooke Road

Budbrooke Industrial Estate

Warwick

Warwickshire

CV34 5XH

REGISTERED NUMBER:

04345429 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

FIXED ASSETS

Tangible assets

4

127,430

190,710

CURRENT ASSETS

Stocks

83,785

108,998

Debtors

5

207,025

181,363

Cash at bank

103,706

213,829

394,516

504,190

CREDITORS

Amounts falling due within one year

6

234,228

244,988

NET CURRENT ASSETS

160,288

259,202

TOTAL ASSETS LESS CURRENT LIABILITIES

287,718

449,912

CREDITORS

Amounts falling due after more than one year

7

(65,432

)

(125,180

)

PROVISIONS FOR LIABILITIES

(21,196

)

(36,235

)

NET ASSETS

201,090

288,497

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

201,089

288,496

SHAREHOLDERS' FUNDS

201,090

288,497

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 13 April 2026 and were signed on its behalf by:

S J D Packwood - Director

1.	STATUTORY INFORMATION

Batchflow Engineering 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 useful life or, if held under a finance lease, over the lease term, whichever is shorter.

Plant and machinery - at varying rates on cost

Website - useful life of 3 years

Stocks

Stocks are valued at the lower of cost and net realisable value. Work in progress and finished goods at valued at the cost of materials, labour and oncost

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The assets of the scheme are held separately from those of the company in independently administered schemes.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Website

machinery

development

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

541,538

1,965

543,503

DEPRECIATION

At 1 January 2025

350,828

1,965

352,793

Charge for year

63,280

-

63,280

At 31 December 2025

414,108

1,965

416,073

NET BOOK VALUE

At 31 December 2025

127,430

-

127,430

At 31 December 2024

190,710

-

190,710

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

Plant and

machinery

£

COST

At 1 January 2025

and 31 December 2025

314,000

DEPRECIATION

At 1 January 2025

123,900

Charge for year

62,800

At 31 December 2025

186,700

NET BOOK VALUE

At 31 December 2025

127,300

At 31 December 2024

190,100

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

190,032

170,118

Other debtors

16,993

11,245

207,025

181,363

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

59,747

56,245

Trade creditors

79,790

82,358

Amounts owed to group undertakings

20,113

11,367

Taxation and social security

25,803

47,298

Other creditors

48,775

47,720

234,228

244,988

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

65,432

125,180

8.	RELATED PARTY DISCLOSURES

The company has taken advantage of the exemption conferred by Section 1A of FRS102 and has not disclosed transactions with group undertakings.

At 31 December 2025 other creditors included loans made to the company by the directors of £748 (2024: £813). The loans are interest free and have no fixed date for repayment.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D C Packwood, S J D Packwood and Mrs J S Packwood (Directors).