IRIS Accounts Production v24.1.0.578 13847622 Board of Directors 1.2.23 31.1.24 31.1.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh138476222023-01-31138476222024-01-31138476222023-02-012024-01-31138476222022-01-31138476222022-02-012023-01-31138476222023-01-3113847622ns15:EnglandWales2023-02-012024-01-3113847622ns14:PoundSterling2023-02-012024-01-3113847622ns10:Director12023-02-012024-01-3113847622ns10:PrivateLimitedCompanyLtd2023-02-012024-01-3113847622ns10:SmallEntities2023-02-012024-01-3113847622ns10:AuditExempt-NoAccountantsReport2023-02-012024-01-3113847622ns10:SmallCompaniesRegimeForDirectorsReport2023-02-012024-01-3113847622ns10:SmallCompaniesRegimeForAccounts2023-02-012024-01-3113847622ns10:FullAccounts2023-02-012024-01-3113847622ns10:Director22023-02-012024-01-3113847622ns10:RegisteredOffice2023-02-012024-01-3113847622ns5:CurrentFinancialInstruments2024-01-3113847622ns5:CurrentFinancialInstruments2023-01-3113847622ns5:Non-currentFinancialInstruments2024-01-3113847622ns5:Non-currentFinancialInstruments2023-01-3113847622ns5:ShareCapital2024-01-3113847622ns5:ShareCapital2023-01-3113847622ns5:RetainedEarningsAccumulatedLosses2024-01-3113847622ns5:RetainedEarningsAccumulatedLosses2023-01-3113847622ns5:LandBuildings2023-02-012024-01-3113847622ns5:LandBuildings2024-01-3113847622ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2024-01-3113847622ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2023-01-3113847622ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-01-3113847622ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-01-3113847622ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2024-01-3113847622ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2023-01-3113847622ns5:RetainedEarningsAccumulatedLosses2023-01-3113847622ns5:RetainedEarningsAccumulatedLosses2023-02-012024-01-31
REGISTERED NUMBER: 13847622 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024

FOR

B & T MANAGEMENT LIMITED

B & T MANAGEMENT LIMITED (REGISTERED NUMBER: 13847622)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


B & T MANAGEMENT LIMITED

COMPANY INFORMATION
for the year ended 31 January 2024







DIRECTORS: T C Box
Mrs P S Box





REGISTERED OFFICE: 32 Carlisle Road
Cheam
Sutton
SM1 2EF





REGISTERED NUMBER: 13847622 (England and Wales)





ACCOUNTANTS: Jeffrey C C Hoong FCCA
Hoong & Company
7 Lorian Close
Woodside Park
London
N12 7DW

B & T MANAGEMENT LIMITED (REGISTERED NUMBER: 13847622)

BALANCE SHEET
31 January 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 439,490 -

CURRENT ASSETS
Debtors 5 1,200 1,200
Cash at bank 3,138 5,271
4,338 6,471
CREDITORS
Amounts falling due within one year 6 212,715 27,672
NET CURRENT LIABILITIES (208,377 ) (21,201 )
TOTAL ASSETS LESS CURRENT LIABILITIES 231,113 (21,201 )

CREDITORS
Amounts falling due after more than one year 7 254,952 -
NET LIABILITIES (23,839 ) (21,201 )

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 8 (23,849 ) (21,211 )
(23,839 ) (21,201 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 16 August 2024 and were signed on its behalf by:





T C Box - Director


B & T MANAGEMENT LIMITED (REGISTERED NUMBER: 13847622)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 January 2024

1. STATUTORY INFORMATION

B & T Management Limited 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.

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 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST
Additions 439,490
At 31 January 2024 439,490
NET BOOK VALUE
At 31 January 2024 439,490

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 1,200 1,200

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 11,245 -
Other creditors 1,200 1,200
Director's loan account 199,070 25,872
Accrued expenses 1,200 600
212,715 27,672

B & T MANAGEMENT LIMITED (REGISTERED NUMBER: 13847622)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 January 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 1-2 years 22,490 -
Bank loans - 2-5 years 33,732 -
Bank loans more 5 yr by instal 198,730 -
254,952 -

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 198,730 -

8. RESERVES
Retained
earnings
£   

At 1 February 2023 (21,211 )
Deficit for the year (2,638 )
At 31 January 2024 (23,849 )