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REGISTERED NUMBER: 07698630 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2022

FOR

BTCOM LTD.

BTCOM LTD. (REGISTERED NUMBER: 07698630)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BTCOM LTD.

COMPANY INFORMATION
for the Year Ended 31 July 2022







DIRECTOR: R Holecek





SECRETARY: Form Online Limited





REGISTERED OFFICE: 3rd Floor
207 Regent Street
London
W1B 3HH





REGISTERED NUMBER: 07698630 (England and Wales)





ACCOUNTANTS: BP & Co Chartered Accountants
Enterprise House
2 Pass Street
Oldham
Lancashire
OL9 6HZ

BTCOM LTD. (REGISTERED NUMBER: 07698630)

BALANCE SHEET
31 July 2022

2022 2021
Notes £    £   
FIXED ASSETS
Tangible assets 4 84,848 170,520
Investments 5 1,873 1,873
86,721 172,393

CURRENT ASSETS
Stocks 31,280 31,280
Debtors 6 61,205 159,184
Cash at bank and in hand 53,217 84,428
145,702 274,892
CREDITORS
Amounts falling due within one year 7 (267,430 ) (498,686 )
NET CURRENT LIABILITIES (121,728 ) (223,794 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(35,007

)

(51,401

)

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings (35,107 ) (51,501 )
SHAREHOLDERS' FUNDS (35,007 ) (51,401 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2022 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

BTCOM LTD. (REGISTERED NUMBER: 07698630)

BALANCE SHEET - continued
31 July 2022


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 director and authorised for issue on 7 November 2023 and were signed by:





R Holecek - Director


BTCOM LTD. (REGISTERED NUMBER: 07698630)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2022

1. STATUTORY INFORMATION

Btcom Ltd. 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 estimated useful life.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2021 - NIL).

BTCOM LTD. (REGISTERED NUMBER: 07698630)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2022

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2021
and 31 July 2022 170,520
DEPRECIATION
Charge for year 85,672
At 31 July 2022 85,672
NET BOOK VALUE
At 31 July 2022 84,848
At 31 July 2021 170,520

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 August 2021
and 31 July 2022 1,873
NET BOOK VALUE
At 31 July 2022 1,873
At 31 July 2021 1,873

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade debtors 45,503 85,829
Other debtors 15,702 73,355
61,205 159,184

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade creditors (10,785 ) 60,638
Taxation and social security 679 5,724
Other creditors 277,536 432,324
267,430 498,686

BTCOM LTD. (REGISTERED NUMBER: 07698630)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 July 2022

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2022 2021
value: £    £   
100 Ordinary £1 100 100