2023-04-012024-03-312024-03-31false04775642BBTS ENTERPRISES 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BBTS ENTERPRISES LIMITED

Registered Number
04775642
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

BBTS ENTERPRISES LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

HAGGAS, Richard Charles
POOLE, Geoffrey David, Dr
ROBERTS, David John, Professor

Registered Address

C/O Armstrong Watson First Floor
One Strawberry Lane
Newcastle Upon Tyne
NE1 4BX

Registered Number

04775642 (England and Wales)
BBTS ENTERPRISES LIMITED
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Current assets
Debtors5154,21490,349
Cash at bank and on hand57,15896,869
211,372187,218
Creditors amounts falling due within one year6(112,392)(82,612)
Net current assets (liabilities)98,980104,606
Total assets less current liabilities98,980104,606
Net assets98,980104,606
Capital and reserves
Called up share capital10,00010,000
Profit and loss account88,98094,606
Shareholders' funds98,980104,606
The financial statements were approved and authorised for issue by the Board of Directors on 12 September 2024, and are signed on its behalf by:
HAGGAS, Richard Charles
Director
Registered Company No. 04775642
BBTS ENTERPRISES LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
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.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Judgements and key sources of estimation uncertainty
In applying the company's accounting policies, the directors are required to make judgements, estimates and assumptions in determining the carrying amounts of assets and liabilities. The directors' judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience and other factors that are considered to be applicable. Due to the inherent subjectivity involved in making such judgements, estimates and assumptions, the actual results and outcomes may differ. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods, if the revision affects both current and future periods.
Turnover policy
The turnover shown in the profit and loss account represents amounts earned during the year, excluding Value Added Tax. The income from meetings represents amounts earned from events held in the accounting period. 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 and/or the rendering of services. 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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20242023
Average number of employees during the year00
3.Further information regarding the company's income
Gift aid donations to the company's charitable parent undertaking are recognised as distributions of profit when paid to the parent undertaking.
4.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 01 April 233,6583,658
At 31 March 243,6583,658
Depreciation and impairment
At 01 April 233,6583,658
At 31 March 243,6583,658
Net book value
At 31 March 24--
At 31 March 23--
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables112,66617,737
Other debtors-6,502
Prepayments and accrued income41,54866,110
Total154,21490,349
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables13,57610,553
Amounts owed to related parties87,07366,989
Taxation and social security6,756-
Other creditors25-
Accrued liabilities and deferred income4,9625,070
Total112,39282,612
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.Parent-subsidiary relationships
This company is a wholly owned subsidiary of its parent undertaking The British Blood Transfusion Society, a registered charity and a company registered in England and Wales, company number 01723353.