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REGISTERED NUMBER: 04440836 (England and Wales)

















B T Churchill Limited

Financial Statements

for the Year Ended 31 July 2024






B T Churchill Limited (Registered number: 04440836)

Contents of the Financial Statements
for the year ended 31 July 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


B T Churchill Limited

Company Information
for the year ended 31 July 2024







DIRECTORS: R C Churchill
Mrs N L Churchill
L C Churchill



REGISTERED OFFICE: 24 Cornwall Road
Dorchester
Dorset
DT1 1RX



REGISTERED NUMBER: 04440836 (England and Wales)



ACCOUNTANTS: Read Woodruff
Chartered Accountants
24 Cornwall Road
Dorchester
Dorset
DT1 1RX



BANKERS: HSBC Bank plc
15 Cornhill
Dorchester
Dorset
DT1 1BJ

B T Churchill Limited (Registered number: 04440836)

Balance Sheet
31 July 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 12,401 7,792

CURRENT ASSETS
Debtors 5 16,597 57,393
Cash at bank 107,891 241,456
124,488 298,849
CREDITORS
Amounts falling due within one year 6 92,995 262,974
NET CURRENT ASSETS 31,493 35,875
TOTAL ASSETS LESS CURRENT
LIABILITIES

43,894

43,667

PROVISIONS FOR LIABILITIES 2,470 1,831
NET ASSETS 41,424 41,836

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 41,324 41,736
SHAREHOLDERS' FUNDS 41,424 41,836

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 3 April 2025 and were signed on its behalf by:





R C Churchill - Director


B T Churchill Limited (Registered number: 04440836)

Notes to the Financial Statements
for the year ended 31 July 2024


1. STATUTORY INFORMATION

B T Churchill 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.
Plant and machinery - 15% on reducing balance
Office equipment - 15% on reducing balance
Motor vehicles - 25% on reducing balance

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

B T Churchill Limited (Registered number: 04440836)

Notes to the Financial Statements - continued
for the year ended 31 July 2024


4. TANGIBLE FIXED ASSETS
Plant and Office Motor
machinery equipment vehicles Totals
£    £    £    £   
COST
At 1 August 2023 3,772 3,137 15,690 22,599
Additions - - 9,000 9,000
Disposals - - (5,700 ) (5,700 )
At 31 July 2024 3,772 3,137 18,990 25,899
DEPRECIATION
At 1 August 2023 3,472 2,161 9,174 14,807
Charge for year 45 146 3,772 3,963
Eliminated on disposal - - (5,272 ) (5,272 )
At 31 July 2024 3,517 2,307 7,674 13,498
NET BOOK VALUE
At 31 July 2024 255 830 11,316 12,401
At 31 July 2023 300 976 6,516 7,792

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts recoverable on contracts 8,359 42,931
Other debtors 6,329 12,435
Prepayments and accrued income 1,909 2,027
16,597 57,393

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 436 17,981
UK corporation tax 11,345 25,663
Tax and social security costs - 1,140
Other creditors 88 74
Directors' current accounts 78,817 215,808
Accruals and deferred income 2,309 2,308
92,995 262,974