Company No: 07925427 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	4	5,900		12,240
		5,900		12,240
Current assets
Debtors	5	669,271		546,050
Cash at bank and in hand		91,160		205,696
		760,431		751,746
Creditors: amounts falling due within one year	6	( 695,356)		( 689,682)
Net current assets		65,075		62,064
Total assets less current liabilities		70,975		74,304
Provision for liabilities		( 1,474)		( 2,982)
Net assets		69,501		71,322
Capital and reserves
Called-up share capital	7	150		150
Profit and loss account		69,351		71,172
Total shareholders' funds		69,501		71,322

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Bateman Collins International Limited (registered number: 07925427) were approved and authorised for issue by the Board of Directors on 29 October 2026. They were signed on its behalf by:

A J Phillips Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Bateman Collins International Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Fleming Court Leigh Road, Eastleigh, Southampton, SO50 9PD, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation

Current tax
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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Office equipment	25 % reducing balance
Computer equipment	3 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	4		5

3. Dividends on equity shares

	2026		2025
	£		£
Amounts recognised as distributions to equity holders in the financial year:
Interim dividends	71,172		674,176

4. Tangible assets

	Office equipment		Computer equipment		Total
	£		£		£
Cost
At 01 February 2025	9,747		11,488		21,235
Disposals	( 2,025)		( 6,264)		( 8,289)
At 31 January 2026	7,722		5,224		12,946
Accumulated depreciation
At 01 February 2025	2,834		6,161		8,995
Charge for the financial year	1,729		2,775		4,504
Disposals	( 1,113)		( 5,340)		( 6,453)
At 31 January 2026	3,450		3,596		7,046
Net book value
At 31 January 2026	4,272		1,628		5,900
At 31 January 2025	6,913		5,327		12,240

5. Debtors

	2026		2025
	£		£
Trade debtors	86,186		51,240
Amounts owed by Group undertakings	484,581		402,267
Other debtors	98,504		92,543
	669,271		546,050

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	12,147		26,497
Amounts owed to Group undertakings	616,740		615,160
Taxation and social security	42,219		40,744
Other creditors	24,250		7,281
	695,356		689,682

7. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
1,500 Ordinary shares of £ 0.10 each	150		150

8. Related party transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with group companies where any subsidiary that is a party to the transaction is wholly owned within the group or where transactions have been undertaken under normal market conditions.