2022-05-012023-04-302023-04-30false04700153BTS EUROPEAN LIMITED2023-11-0949410iso4217:GBPxbrli:pure047001532022-05-01047001532023-04-30047001532022-05-012023-04-30047001532021-05-01047001532022-04-30047001532021-05-012022-04-3004700153bus:SmallEntities2022-05-012023-04-3004700153bus:AuditExempt-NoAccountantsReport2022-05-012023-04-3004700153bus:AbridgedAccounts2022-05-012023-04-3004700153bus:PrivateLimitedCompanyLtd2022-05-012023-04-3004700153core:WithinOneYear2023-04-3004700153core:AfterOneYear2023-04-3004700153core:WithinOneYear2022-04-3004700153core:AfterOneYear2022-04-3004700153core:ShareCapital2023-04-3004700153core:SharePremium2023-04-3004700153core:RevaluationReserve2023-04-3004700153core:OtherReservesSubtotal2023-04-3004700153core:RetainedEarningsAccumulatedLosses2023-04-3004700153core:ShareCapital2022-04-3004700153core:SharePremium2022-04-3004700153core:RevaluationReserve2022-04-3004700153core:OtherReservesSubtotal2022-04-3004700153core:RetainedEarningsAccumulatedLosses2022-04-3004700153core:LandBuildings2023-04-3004700153core:PlantMachinery2023-04-3004700153core:Vehicles2023-04-3004700153core:FurnitureFittings2023-04-3004700153core:OfficeEquipment2023-04-3004700153core:NetGoodwill2023-04-3004700153core:IntangibleAssetsOtherThanGoodwill2023-04-3004700153core:ListedExchangeTraded2023-04-3004700153core:UnlistedNon-exchangeTraded2023-04-3004700153core:LandBuildings2022-04-3004700153core:PlantMachinery2022-04-3004700153core:Vehicles2022-04-3004700153core:FurnitureFittings2022-04-3004700153core:OfficeEquipment2022-04-3004700153core:NetGoodwill2022-04-3004700153core:IntangibleAssetsOtherThanGoodwill2022-04-3004700153core:ListedExchangeTraded2022-04-3004700153core:UnlistedNon-exchangeTraded2022-04-3004700153core:LandBuildings2022-05-012023-04-3004700153core:PlantMachinery2022-05-012023-04-3004700153core:Vehicles2022-05-012023-04-3004700153core:FurnitureFittings2022-05-012023-04-3004700153core:OfficeEquipment2022-05-012023-04-3004700153core:NetGoodwill2022-05-012023-04-3004700153core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3004700153core:ListedExchangeTraded2022-05-012023-04-3004700153core:UnlistedNon-exchangeTraded2022-05-012023-04-3004700153core:MoreThanFiveYears2022-05-012023-04-3004700153core:Non-currentFinancialInstruments2023-04-3004700153core:Non-currentFinancialInstruments2022-04-3004700153dpl:CostSales2022-05-012023-04-3004700153dpl:DistributionCosts2022-05-012023-04-3004700153core:LandBuildings2022-05-012023-04-3004700153core:PlantMachinery2022-05-012023-04-3004700153core:Vehicles2022-05-012023-04-3004700153core:FurnitureFittings2022-05-012023-04-3004700153core:OfficeEquipment2022-05-012023-04-3004700153dpl:AdministrativeExpenses2022-05-012023-04-3004700153core:NetGoodwill2022-05-012023-04-3004700153core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3004700153dpl:GroupUndertakings2022-05-012023-04-3004700153dpl:ParticipatingInterests2022-05-012023-04-3004700153dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3004700153core:ListedExchangeTraded2022-05-012023-04-3004700153dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3004700153core:UnlistedNon-exchangeTraded2022-05-012023-04-3004700153dpl:CostSales2021-05-012022-04-3004700153dpl:DistributionCosts2021-05-012022-04-3004700153core:LandBuildings2021-05-012022-04-3004700153core:PlantMachinery2021-05-012022-04-3004700153core:Vehicles2021-05-012022-04-3004700153core:FurnitureFittings2021-05-012022-04-3004700153core:OfficeEquipment2021-05-012022-04-3004700153dpl:AdministrativeExpenses2021-05-012022-04-3004700153core:NetGoodwill2021-05-012022-04-3004700153core:IntangibleAssetsOtherThanGoodwill2021-05-012022-04-3004700153dpl:GroupUndertakings2021-05-012022-04-3004700153dpl:ParticipatingInterests2021-05-012022-04-3004700153dpl:GroupUndertakingscore:ListedExchangeTraded2021-05-012022-04-3004700153core:ListedExchangeTraded2021-05-012022-04-3004700153dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-05-012022-04-3004700153core:UnlistedNon-exchangeTraded2021-05-012022-04-3004700153core:NetGoodwill2023-04-3004700153core:IntangibleAssetsOtherThanGoodwill2023-04-3004700153core:LandBuildings2023-04-3004700153core:PlantMachinery2023-04-3004700153core:Vehicles2023-04-3004700153core:FurnitureFittings2023-04-3004700153core:OfficeEquipment2023-04-3004700153core:AfterOneYear2023-04-3004700153core:WithinOneYear2023-04-3004700153core:ListedExchangeTraded2023-04-3004700153core:UnlistedNon-exchangeTraded2023-04-3004700153core:ShareCapital2023-04-3004700153core:SharePremium2023-04-3004700153core:RevaluationReserve2023-04-3004700153core:OtherReservesSubtotal2023-04-3004700153core:RetainedEarningsAccumulatedLosses2023-04-3004700153core:NetGoodwill2022-04-3004700153core:IntangibleAssetsOtherThanGoodwill2022-04-3004700153core:LandBuildings2022-04-3004700153core:PlantMachinery2022-04-3004700153core:Vehicles2022-04-3004700153core:FurnitureFittings2022-04-3004700153core:OfficeEquipment2022-04-3004700153core:AfterOneYear2022-04-3004700153core:WithinOneYear2022-04-3004700153core:ListedExchangeTraded2022-04-3004700153core:UnlistedNon-exchangeTraded2022-04-3004700153core:ShareCapital2022-04-3004700153core:SharePremium2022-04-3004700153core:RevaluationReserve2022-04-3004700153core:OtherReservesSubtotal2022-04-3004700153core:RetainedEarningsAccumulatedLosses2022-04-3004700153core:NetGoodwill2021-05-0104700153core:IntangibleAssetsOtherThanGoodwill2021-05-0104700153core:LandBuildings2021-05-0104700153core:PlantMachinery2021-05-0104700153core:Vehicles2021-05-0104700153core:FurnitureFittings2021-05-0104700153core:OfficeEquipment2021-05-0104700153core:AfterOneYear2021-05-0104700153core:WithinOneYear2021-05-0104700153core:ListedExchangeTraded2021-05-0104700153core:UnlistedNon-exchangeTraded2021-05-0104700153core:ShareCapital2021-05-0104700153core:SharePremium2021-05-0104700153core:RevaluationReserve2021-05-0104700153core:OtherReservesSubtotal2021-05-0104700153core:RetainedEarningsAccumulatedLosses2021-05-0104700153core:AfterOneYear2022-05-012023-04-3004700153core:WithinOneYear2022-05-012023-04-3004700153core:Non-currentFinancialInstrumentscore:CostValuation2022-05-012023-04-3004700153core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-05-012023-04-3004700153core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-05-012023-04-3004700153core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-05-012023-04-3004700153core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-05-012023-04-3004700153core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-05-012023-04-3004700153core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-05-012023-04-3004700153core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-05-012023-04-3004700153core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-05-012023-04-3004700153core:Non-currentFinancialInstrumentscore:CostValuation2023-04-3004700153core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-3004700153core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-3004700153core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-3004700153core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-3004700153core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-3004700153core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-3004700153core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-3004700153core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-3004700153core:Non-currentFinancialInstrumentscore:CostValuation2022-04-3004700153core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-04-3004700153core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-04-3004700153core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-04-3004700153core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-04-3004700153core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-04-3004700153core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-04-3004700153core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-04-3004700153core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-04-3004700153bus:Director12022-05-012023-04-30

BTS EUROPEAN LIMITED

Registered Number
04700153
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2023

BTS EUROPEAN LIMITED
Company Information
for the year from 1 May 2022 to 30 April 2023

Director

BOELEMA, Wolter Alje

Registered Address

Eventus Business Centre Sunderland Road
Northfields Industrial Estate
Market Deeping
PE6 8FD

Registered Number

04700153 (England and Wales)
BTS EUROPEAN LIMITED
Statement of Financial Position
30 April 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5850,939835,249
850,939835,249
Current assets
Debtors121,852190,633
Cash at bank and on hand8,324-
130,176190,633
Creditors amounts falling due within one year(276,698)(412,565)
Net current assets (liabilities)(146,522)(221,932)
Total assets less current liabilities704,417613,317
Creditors amounts falling due after one year(735,415)(618,049)
Net assets(30,998)(4,732)
Capital and reserves
Called up share capital100100
Profit and loss account(31,098)(4,832)
Shareholders' funds(30,998)(4,732)
The financial statements were approved and authorised for issue by the Director on 9 November 2023, and are signed on its behalf by:
BOELEMA, Wolter Alje
Director
Registered Company No. 04700153
BTS EUROPEAN LIMITED
Notes to the Financial Statements
for the year ended 30 April 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery10
Fixtures and fittings3
Office Equipment30
Revenue recognition policy
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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year107
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 May 221,148,487
Additions335,229
Disposals(382,200)
At 30 April 231,101,516
Depreciation and impairment
At 01 May 22313,239
Charge for year90,763
On disposals(153,425)
At 30 April 23250,578
Net book value
At 30 April 23850,939
At 30 April 22835,249