2023-02-012024-01-312024-01-31false05668581BTR DIRECT LTD2024-03-26iso4217:GBPxbrli:pure056685812023-02-01056685812024-01-31056685812023-02-012024-01-31056685812022-02-01056685812023-01-31056685812022-02-012023-01-3105668581bus:SmallEntities2023-02-012024-01-3105668581bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3105668581bus:FullAccounts2023-02-012024-01-3105668581bus:PrivateLimitedCompanyLtd2023-02-012024-01-3105668581core:WithinOneYear2024-01-3105668581core:AfterOneYear2024-01-3105668581core:WithinOneYear2023-01-3105668581core:AfterOneYear2023-01-3105668581core:ShareCapital2024-01-3105668581core:SharePremium2024-01-3105668581core:RevaluationReserve2024-01-3105668581core:OtherReservesSubtotal2024-01-3105668581core:RetainedEarningsAccumulatedLosses2024-01-3105668581core:ShareCapital2023-01-3105668581core:SharePremium2023-01-3105668581core:RevaluationReserve2023-01-3105668581core:OtherReservesSubtotal2023-01-3105668581core:RetainedEarningsAccumulatedLosses2023-01-3105668581core:LandBuildings2024-01-3105668581core:PlantMachinery2024-01-3105668581core:Vehicles2024-01-3105668581core:FurnitureFittings2024-01-3105668581core:OfficeEquipment2024-01-3105668581core:NetGoodwill2024-01-3105668581core:IntangibleAssetsOtherThanGoodwill2024-01-3105668581core:ListedExchangeTraded2024-01-3105668581core:UnlistedNon-exchangeTraded2024-01-3105668581core:LandBuildings2023-01-3105668581core:PlantMachinery2023-01-3105668581core:Vehicles2023-01-3105668581core:FurnitureFittings2023-01-3105668581core:OfficeEquipment2023-01-3105668581core:NetGoodwill2023-01-3105668581core:IntangibleAssetsOtherThanGoodwill2023-01-3105668581core:ListedExchangeTraded2023-01-3105668581core:UnlistedNon-exchangeTraded2023-01-3105668581core:LandBuildings2023-02-012024-01-3105668581core:PlantMachinery2023-02-012024-01-3105668581core:Vehicles2023-02-012024-01-3105668581core:FurnitureFittings2023-02-012024-01-3105668581core:OfficeEquipment2023-02-012024-01-3105668581core:NetGoodwill2023-02-012024-01-3105668581core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3105668581core:ListedExchangeTraded2023-02-012024-01-3105668581core:UnlistedNon-exchangeTraded2023-02-012024-01-3105668581core:MoreThanFiveYears2023-02-012024-01-3105668581core:Non-currentFinancialInstruments2024-01-3105668581core:Non-currentFinancialInstruments2023-01-3105668581dpl:CostSales2023-02-012024-01-3105668581dpl:DistributionCosts2023-02-012024-01-3105668581core:LandBuildings2023-02-012024-01-3105668581core:PlantMachinery2023-02-012024-01-3105668581core:Vehicles2023-02-012024-01-3105668581core:FurnitureFittings2023-02-012024-01-3105668581core:OfficeEquipment2023-02-012024-01-3105668581dpl:AdministrativeExpenses2023-02-012024-01-3105668581core:NetGoodwill2023-02-012024-01-3105668581core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3105668581dpl:GroupUndertakings2023-02-012024-01-3105668581dpl:ParticipatingInterests2023-02-012024-01-3105668581dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3105668581core:ListedExchangeTraded2023-02-012024-01-3105668581dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3105668581core:UnlistedNon-exchangeTraded2023-02-012024-01-3105668581dpl:CostSales2022-02-012023-01-3105668581dpl:DistributionCosts2022-02-012023-01-3105668581core:LandBuildings2022-02-012023-01-3105668581core:PlantMachinery2022-02-012023-01-3105668581core:Vehicles2022-02-012023-01-3105668581core:FurnitureFittings2022-02-012023-01-3105668581core:OfficeEquipment2022-02-012023-01-3105668581dpl:AdministrativeExpenses2022-02-012023-01-3105668581core:NetGoodwill2022-02-012023-01-3105668581core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3105668581dpl:GroupUndertakings2022-02-012023-01-3105668581dpl:ParticipatingInterests2022-02-012023-01-3105668581dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3105668581core:ListedExchangeTraded2022-02-012023-01-3105668581dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3105668581core:UnlistedNon-exchangeTraded2022-02-012023-01-3105668581core:NetGoodwill2024-01-3105668581core:IntangibleAssetsOtherThanGoodwill2024-01-3105668581core:LandBuildings2024-01-3105668581core:PlantMachinery2024-01-3105668581core:Vehicles2024-01-3105668581core:FurnitureFittings2024-01-3105668581core:OfficeEquipment2024-01-3105668581core:AfterOneYear2024-01-3105668581core:WithinOneYear2024-01-3105668581core:ListedExchangeTraded2024-01-3105668581core:UnlistedNon-exchangeTraded2024-01-3105668581core:ShareCapital2024-01-3105668581core:SharePremium2024-01-3105668581core:RevaluationReserve2024-01-3105668581core:OtherReservesSubtotal2024-01-3105668581core:RetainedEarningsAccumulatedLosses2024-01-3105668581core:NetGoodwill2023-01-3105668581core:IntangibleAssetsOtherThanGoodwill2023-01-3105668581core:LandBuildings2023-01-3105668581core:PlantMachinery2023-01-3105668581core:Vehicles2023-01-3105668581core:FurnitureFittings2023-01-3105668581core:OfficeEquipment2023-01-3105668581core:AfterOneYear2023-01-3105668581core:WithinOneYear2023-01-3105668581core:ListedExchange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BTR DIRECT LTD

Registered Number
05668581
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

BTR DIRECT LTD
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

Mr Peter Bryn Morgan
Ms Jo Anne Grievson

Company Secretary

Ms Jo Anne Grievson

Registered Address

3 Wayside Road
Angmering
Littlehampton
BN16 4DF

Registered Number

05668581 (England and Wales)
BTR DIRECT LTD
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3665928
665928
Current assets
Stocks4240,827367,816
Debtors12,27737,551
Cash at bank and on hand351,941439,339
605,045844,706
Creditors amounts falling due within one year6(60,949)(130,972)
Net current assets (liabilities)544,096713,734
Total assets less current liabilities544,761714,662
Creditors amounts falling due after one year7(188,392)(193,124)
Net assets356,369521,538
Capital and reserves
Called up share capital33
Profit and loss account356,366521,535
Shareholders' funds356,369521,538
The financial statements were approved and authorised for issue by the Board of Directors on 26 March 2024, and are signed on its behalf by:
Mr Peter Bryn Morgan
Director
Registered Company No. 05668581
BTR DIRECT LTD
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
BTR Direct Ltd 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.
Statement of compliance
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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment4
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 February 231,0491,049
At 31 January 241,0491,049
Depreciation and impairment
At 01 February 23121121
Charge for year263263
At 31 January 24384384
Net book value
At 31 January 24665665
At 31 January 23928928
4.Stocks

2024

2023

££
Finished goods240,827367,816
Total240,827367,816
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables12,27724,478
Other debtors-13,073
Total12,27737,551
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables28,23148,408
Taxation and social security32,71845,436
Other creditors-37,128
Total60,949130,972
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts188,392193,124
Total188,392193,124