IRIS Accounts Production v24.2.0.383 06080360 director 1.5.23 30.4.24 30.4.24 false true false false true false Ordinary Share 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh060803602023-04-30060803602024-04-30060803602023-05-012024-04-30060803602022-04-30060803602022-05-012023-04-30060803602023-04-3006080360ns15:EnglandWales2023-05-012024-04-3006080360ns14:PoundSterling2023-05-012024-04-3006080360ns10:Director12023-05-012024-04-3006080360ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3006080360ns10:SmallEntities2023-05-012024-04-3006080360ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-3006080360ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3006080360ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3006080360ns10:FullAccounts2023-05-012024-04-3006080360ns10:OrdinaryShareClass12023-05-012024-04-3006080360ns10:CompanySecretary12023-05-012024-04-3006080360ns10:RegisteredOffice2023-05-012024-04-3006080360ns5:CurrentFinancialInstruments2024-04-3006080360ns5:CurrentFinancialInstruments2023-04-3006080360ns5:Non-currentFinancialInstruments2024-04-3006080360ns5:Non-currentFinancialInstruments2023-04-3006080360ns5:ShareCapital2024-04-3006080360ns5:ShareCapital2023-04-3006080360ns5:RetainedEarningsAccumulatedLosses2024-04-3006080360ns5:RetainedEarningsAccumulatedLosses2023-04-3006080360ns5:ComputerEquipment2023-05-012024-04-3006080360ns5:ComputerEquipment2023-04-3006080360ns5:ComputerEquipment2024-04-3006080360ns5:ComputerEquipment2023-04-3006080360ns5:CostValuation2023-04-3006080360ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-04-3006080360ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-3006080360ns5:DeferredTaxation2023-04-3006080360ns5:DeferredTaxation2023-05-012024-04-3006080360ns5:DeferredTaxation2024-04-3006080360ns10:OrdinaryShareClass12024-04-3006080360ns5:RetainedEarningsAccumulatedLosses2023-04-3006080360ns5:RetainedEarningsAccumulatedLosses2023-05-012024-04-30
REGISTERED NUMBER: 06080360 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

BTV MEDIA LIMITED

BTV MEDIA LIMITED (REGISTERED NUMBER: 06080360)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


BTV MEDIA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: T A Robinson





SECRETARY: V J Robinson





REGISTERED OFFICE: 12 Rectory Lane
Peterborough
Cambridge
PE6 7LR





REGISTERED NUMBER: 06080360 (England and Wales)





ACCOUNTANTS: TC CH Limited
4 Office Village
Forder Way
Cygnet Park, Hampton
Peterborough
Cambridgeshire
PE7 8GX

BTV MEDIA LIMITED (REGISTERED NUMBER: 06080360)

STATEMENT OF FINANCIAL POSITION
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 680 906
Investments 5 1 1
681 907

CURRENT ASSETS
Debtors 6 278 4,975
Cash at bank 36,304 63,137
36,582 68,112
CREDITORS
Amounts falling due within one year 7 30,023 35,679
NET CURRENT ASSETS 6,559 32,433
TOTAL ASSETS LESS CURRENT LIABILITIES 7,240 33,340

CREDITORS
Amounts falling due after more than one
year

8

(8,500

)

(14,500

)

PROVISIONS FOR LIABILITIES 10 (129 ) (172 )
NET (LIABILITIES)/ASSETS (1,389 ) 18,668

CAPITAL AND RESERVES
Called up share capital 11 1,000 1,000
Retained earnings 12 (2,389 ) 17,668
SHAREHOLDERS' FUNDS (1,389 ) 18,668

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

BTV MEDIA LIMITED (REGISTERED NUMBER: 06080360)

STATEMENT OF FINANCIAL POSITION - continued
30 APRIL 2024


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 29 November 2024 and were signed by:





T A Robinson - Director


BTV MEDIA LIMITED (REGISTERED NUMBER: 06080360)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. STATUTORY INFORMATION

BTV Media 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.

Significant judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

No significant judgements (apart from those involving estimations) have been made by management in the process of applying the entity's accounting policies and preparing these financial statements.

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There have been no key assumptions or there sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 25% on reducing balance

At each balance sheet date assets not carried at fair value are assessed to determine whether there is an indication that the asset may be impaired. If there is such an indication the recoverable amount of the asset is compared to the carrying amount of the asset.

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

Financial instruments
The company holds basic financial instruments as defined in FRS102. The financial assets and financial liabilities of the company and their measurement basis are as follows:

Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost.

Financial liabilities - trade creditors, accruals and other creditors and basic financial instruments and are measured at amortised cost. Taxation and social security and not included in the financial instruments disclosure definition.


BTV MEDIA LIMITED (REGISTERED NUMBER: 06080360)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


2. ACCOUNTING POLICIES - continued
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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Groups
Amounts owed to group undertakings are unsecured, interest free and repayable on demand

Debtors
Short term debtors are initially measured at transaction price less attributable costs and then subsequently measured at amortised costs using EIR. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors
Short term trade creditors are initially measured at transaction price less attributable costs. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

BTV MEDIA LIMITED (REGISTERED NUMBER: 06080360)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


4. TANGIBLE FIXED ASSETS
Equipment
£   
COST
At 1 May 2023
and 30 April 2024 1,543
DEPRECIATION
At 1 May 2023 637
Charge for year 226
At 30 April 2024 863
NET BOOK VALUE
At 30 April 2024 680
At 30 April 2023 906

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 May 2023
and 30 April 2024 1
NET BOOK VALUE
At 30 April 2024 1
At 30 April 2023 1

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by participating interests - 4,926
VAT 71 49
Prepayments 207 -
278 4,975

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 9) 6,000 6,000
Amounts owed to participating interests 23,277 23,277
Corporation tax - 5,717
Accrued expenses 746 685
30,023 35,679

BTV MEDIA LIMITED (REGISTERED NUMBER: 06080360)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans (see note 9) 8,500 14,500

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 8,500 14,500

9. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank loans 6,000 6,000

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 8,500 14,500

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 129 172

Deferred
tax
£   
Balance at 1 May 2023 172
Utilised during year (43 )
Balance at 30 April 2024 129

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1,000 Ordinary Share 1 1,000 1,000

BTV MEDIA LIMITED (REGISTERED NUMBER: 06080360)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


12. RESERVES
Retained
earnings
£   

At 1 May 2023 17,668
Deficit for the year (20,057 )
At 30 April 2024 (2,389 )

13. RELATED PARTY DISCLOSURES

As at the year end, the company owed £23,277 (2023 - £23,277) by a connected company. This loan is unsecured, interest free and repayable on demand. The balance is included within other creditors.

14. ULTIMATE CONTROLLING PARTY

The controlling party is Thomas Robinson and Vicki Robinson .