| Batistua Limited |
| Registered number: |
01399526 |
| Balance Sheet |
| as at 31 December 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
451,238 |
|
|
351,641 |
|
| Current assets |
| Cash at bank and in hand |
|
|
13,232 |
|
|
13,214 |
|
| Creditors: amounts falling due within one year |
4 |
|
(20,317) |
|
|
(19,914) |
|
| Net current liabilities |
|
|
|
(7,085) |
|
|
(6,700) |
|
| Net assets |
|
|
|
444,153 |
|
|
344,941 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
80 |
|
|
80 |
| Capital redemption reserve |
|
|
|
80 |
|
|
80 |
| Revaluation reserve |
5 |
|
|
371,464 |
|
|
271,867 |
| Profit and loss account |
|
|
|
72,529 |
|
|
72,914 |
|
| Shareholders' funds |
|
|
|
444,153 |
|
|
344,941 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Mark Welsh |
| Director |
| Approved by the board on 21 September 2026 |
|
| Batistua Limited |
| Notes to the Accounts |
| for the year ended 31 December 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
Batistua Limited is a private company limited by shares incorporated in England and Wales, United Kingdom. The address of the registered office is given in the company information on page 1 of these financial statements. The financial statements have been prepared in accordance with applicable accounting standards including Financial Reporting Standard 102 The Financial Reporting Standard Applicable in the UK and Republic of Ireland (FPS 102) and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £000. |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. |
|
|
Freeholdinvestment property |
|
Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account. No depreciation is provided in respect of investment properties. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
Land and buildings |
|
Plant and machinery etc |
|
Total |
| £ |
£ |
£ |
|
Cost or revaluation |
|
At 1 January 2025 |
350,403 |
|
9,238 |
|
359,641 |
|
Surplus on revaluation |
99,597 |
|
- |
|
99,597 |
|
At 31 December 2025 |
450,000 |
|
9,238 |
|
459,238 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 January 2025 |
- |
|
8,000 |
|
8,000 |
|
At 31 December 2025 |
- |
|
8,000 |
|
8,000 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 December 2025 |
450,000 |
|
1,238 |
|
451,238 |
|
At 31 December 2024 |
350,403 |
|
1,238 |
|
351,641 |
|
The historical cost of the property was £78536 (2018 - £78536). |
|
| 4 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Taxation and social security costs |
8,354 |
|
7,846 |
|
Other creditors |
11,963 |
|
12,068 |
|
|
|
|
|
|
20,317 |
|
19,914 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Revaluation reserve |
2025 |
|
2024 |
| £ |
£ |
|
|
At 1 January 2025 |
271,867 |
|
271,867 |
|
Gain on revaluation of land and buildings |
99,597 |
|
- |
|
|
At 31 December 2025 |
371,464 |
|
271,867 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Controlling party |
|
|
Immediate controlling party is Mr Mark Welsh |
|
|
| 7 |
Other information |
|
|
Batistua Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
1 Orchard Garth |
|
Beverley |
|
Hull |
|
HU17 7DG |