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REGISTERED NUMBER: 14893749 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

BTGS CLUB LIMITED
A COMPANY LIMITED BY GUARNTEE

BTGS CLUB LIMITED (REGISTERED NUMBER: 14893749)
A COMPANY LIMITED BY GUARNTEE

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BTGS CLUB LIMITED
A COMPANY LIMITED BY GUARNTEE

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2025







DIRECTORS: N Neame
H Carter





REGISTERED OFFICE: Windover House
St Ann Street
Salisbury
Wiltshire
SP12DR





REGISTERED NUMBER: 14893749 (England and Wales)






BTGS CLUB LIMITED (REGISTERED NUMBER: 14893749)
A COMPANY LIMITED BY GUARNTEE

BALANCE SHEET
28 FEBRUARY 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 22,894 -

CURRENT ASSETS
Debtors 5 68,244 -
Cash at bank 46,935 -
115,179 -
CREDITORS
Amounts falling due within one year 6 118,835 -
NET CURRENT LIABILITIES (3,656 ) -
TOTAL ASSETS LESS CURRENT LIABILITIES 19,238 -

RESERVES
Income and expenditure account 19,238 -
19,238 -

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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 surplus or deficit 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 22 March 2025 and were signed on its behalf by:



N Neame - Director


BTGS CLUB LIMITED (REGISTERED NUMBER: 14893749)
A COMPANY LIMITED BY GUARNTEE

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025


1. STATUTORY INFORMATION

BTGS Club Limited is a private company, limited by guarantee , 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.

The financial statements have not been prepared on a going concern basis and are presented in Sterling (£) which is the functional currency of the company.

Turnover
Turnover represents membership and syndicate fees, which are both exempt from VAT.

Syndicate and membership fees are recognised in the Income Statement as income according to the period in which they relate.

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.

Debtors
Debtors are measured at their recoverable amount.

BTGS CLUB LIMITED (REGISTERED NUMBER: 14893749)
A COMPANY LIMITED BY GUARNTEE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025


2. ACCOUNTING POLICIES - continued

Creditors and provisions
Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - NIL ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 27,694
At 28 February 2025 27,694
DEPRECIATION
Charge for year 4,800
At 28 February 2025 4,800
NET BOOK VALUE
At 28 February 2025 22,894

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 67,344 -
Other debtors 900 -
68,244 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other creditors 118,835 -

7. LIMITED BY GUARANTEE

The company is limited by guarantee and does not have a share capital. The liability of members in the event
of a winding up is limited by guarantee to an amount not exceeding £1 per member. There were 180 members in 2025 (2024: nil).