Batch London Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13505778

		31 December 2025		31 July 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		91,845		3,560

			91,845		3,560
CURRENT ASSETS
Stocks	5	108,343		-
Debtors	6	77,799		13,304
Cash at bank and in hand		34,845		327,531

		220,987		340,835
Creditors: Amounts Falling Due Within One Year	7	(66,563 )		(17,661 )

NET CURRENT ASSETS (LIABILITIES)			154,424		323,174

TOTAL ASSETS LESS CURRENT LIABILITIES			246,269		326,734

Creditors: Amounts Falling Due After More Than One Year	8		(79,302 )		(16,750 )

NET ASSETS			166,967		309,984

CAPITAL AND RESERVES
Called up share capital	9		3		3
Share premium account			1,046,769		726,279
Profit and Loss Account			(879,805 )		(416,298 )

SHAREHOLDERS' FUNDS			166,967		309,984

Page 1

Page 2

Batch London Limited

Balance Sheet (continued)

As At 31 December 2025

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

S Matanle Director	J B Osborne Director
10/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Batch London Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13505778 . The registered office is 9-11 Shorts Gardens Batch Ldn, 9-11 Shorts Gardens, London, WC2H 9AT.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The company secured equity investment totalling £706,810 between January and April 2026, and used part of these proceeds to repay in full the £77,177 loan outstanding at the balance sheet date. At the date of approval of these financial statements, the company held cash at bank of £328,768. The directors have assessed the company's future projections and cash flow forecasts and believe that the company has adequate resources to continue trading and meet its liabilities as they fall due. On this basis, the directors continue to adopt the going concern basis in preparing these financial statements.

2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	10% Straight line method
Plant & Machinery	20% Straight line method
Fixtures & Fittings	25% Straight line method
Computer Equipment	33.33% Straight line method

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 7 (2024: 3)

Page 3

Page 4

Batch London Limited

Notes to the Financial Statements (continued)

For the Period 1 August 2024 to 31 December 2025

4. Tangible Assets

	Land & Buildings	Plant & Machinery etc.	Total
	£	£	£
Cost
As at 1 August 2024	-	6,983	6,983
Additions	90,458	9,041	99,499

As at 31 December 2025	90,458	16,024	106,482

Depreciation
As at 1 August 2024	-	3,423	3,423
Provided during the period	5,277	5,937	11,214

As at 31 December 2025	5,277	9,360	14,637

Net Book Value
As at 31 December 2025	85,181	6,664	91,845

As at 1 August 2024	-	3,560	3,560

5. Stocks

	31 December 2025	31 July 2024
	£	£
Stock	108,343	-

6. Debtors

	31 December 2025	31 July 2024
	£	£
Due within one year
Trade debtors	2,958	720
Other debtors	74,841	12,584

	77,799	13,304

7. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 July 2024
	£	£
Trade creditors	41,973	8,566
Other creditors	7,544	5,001
Taxation and social security	17,046	4,094

	66,563	17,661

Page 4

Page 5

Batch London Limited

Notes to the Financial Statements (continued)

For the Period 1 August 2024 to 31 December 2025

8. Creditors: Amounts Falling Due After More Than One Year

	31 December 2025	31 July 2024
	£	£
Other loans	77,177	-
Other creditors	2,125	16,750

	79,302	16,750

9. Share Capital

	31 December 2025	31 July 2024
	£	£
Allotted, Called up and fully paid	3	3

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	31 December 2025	31 July 2024
	£	£
Not later than one year	120,000	-
Later than one year and not later than five years	480,000	-
Later than five years	450,000	-

	1,050,000	-

11. Related Party Transactions

Unless otherwise disclosed, all related party transactions have been conducted under normal market conditions.

Page 5