BTW (North) Limited Filleted Accounts Cover
BTW (North) Limited
Company No. 08993192
Information for Filing with The Registrar
30 April 2024
BTW (North) Limited Directors Report Registrar
The Director presents his report and the accounts for the year ended 30 April 2024.
Principal activities
The principal activity of the company during the year under review was process serving, tracing, surveillance and enforcement.
Director
The Director who served at any time during the year was as follows:
J.G. Bytheway
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
J.G. Bytheway
Director
28 January 2025
BTW (North) Limited Balance Sheet Registrar
at
30 April 2024
Company No.
08993192
Notes
2024
2023
£
£
Fixed assets
Intangible assets
4
807853
Tangible assets
5
70,93683,892
71,74384,745
Current assets
Debtors
6
1,357,443799,492
Cash at bank and in hand
114,210412,282
1,471,6531,211,774
Creditors: Amount falling due within one year
7
(407,310)
(197,942)
Net current assets
1,064,3431,013,832
Total assets less current liabilities
1,136,0861,098,577
Creditors: Amounts falling due after more than one year
8
(25,065)
(46,786)
Provisions for liabilities
Deferred taxation
(17,733)
(15,939)
Net assets
1,093,2881,035,852
Capital and reserves
Called up share capital
100100
Profit and loss account
10
1,093,1881,035,752
Total equity
1,093,2881,035,852
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 28 January 2025 and signed on its behalf by:
J.G. Bytheway
Director
28 January 2025
BTW (North) Limited Notes to the Accounts Registrar
for the year ended 30 April 2024
1
General information
BTW (North) Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 08993192
Its registered office is:
c/o Not Just Numbers Ltd
5 Carrwood Park
Selby Road
Leeds
LS15 4LG
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Intangible fixed assets
Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Furniture, fittings and equipment
25% Straight Line
33.33% on Computer Equipment
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. 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.
Defined contribution pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
43
4
Intangible fixed assets
Goodwill
Total
£
£
Cost
At 1 May 2023
910910
At 30 April 2024
910910
Amortisation and impairment
At 1 May 2023
5757
Charge for the year
4646
At 30 April 2024
103103
Net book values
At 30 April 2024
807807
At 30 April 2023
853853
5
Tangible fixed assets
Motor vehicles
Fixtures, fittings and equipment
Total
£
£
£
Cost or revaluation
At 1 May 2023
99,26021,959121,219
Additions
12,2292,95415,183
Disposals
(5,575)
(250)
(5,825)
At 30 April 2024
105,91424,663130,577
Depreciation
At 1 May 2023
22,67014,65737,327
Charge for the year
19,8444,10223,946
Disposals
(1,500)
(132)
(1,632)
At 30 April 2024
41,01418,62759,641
Net book values
At 30 April 2024
64,9006,03670,936
At 30 April 2023
76,590
7,302
83,892
6
Debtors
2024
2023
£
£
Trade debtors
1,080,154752,268
Other debtors
274,38645,000
Prepayments and accrued income
2,9032,224
1,357,443799,492
Amounts included within Other debtors that fall due after more than one year
274,38645,000
7
Creditors:
amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
6,1406,003
Obligations under finance lease and hire purchase contracts
15,58115,581
Trade creditors
225,56841,537
Taxes and social security
158,661
132,821
Loans from directors
515
Other creditors
133431
Accruals and deferred income
1,1761,564
407,310197,942
8
Creditors:
amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
6,82512,965
Obligations under finance lease and hire purchase contracts
18,24033,821
25,06546,786
9
Share Capital
95 Ordinary A Shares and 5 Ordinary B Shares, called up and fully paid.
10
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
11
Guarantees and commitments
2024
2023
£
£
Pension commitments, included in above total
123113
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