IRIS Accounts Production v25.1.3.33 02634624 Board of Directors 1.9.23 31.8.24 31.8.24 false true false false true false 78862 74584 78862 74584 78862 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh026346242023-08-31026346242024-08-31026346242023-09-012024-08-31026346242022-08-31026346242022-09-012023-08-31026346242023-08-3102634624ns15:EnglandWales2023-09-012024-08-3102634624ns14:PoundSterling2023-09-012024-08-3102634624ns10:Director12023-09-012024-08-3102634624ns10:PrivateLimitedCompanyLtd2023-09-012024-08-3102634624ns10:SmallEntities2023-09-012024-08-3102634624ns10:AuditExempt-NoAccountantsReport2023-09-012024-08-3102634624ns10:SmallCompaniesRegimeForDirectorsReport2023-09-012024-08-3102634624ns10:SmallCompaniesRegimeForAccounts2023-09-012024-08-3102634624ns10:FullAccounts2023-09-012024-08-3102634624ns10:Director1412023-08-3102634624ns10:Director1412023-09-012024-08-3102634624ns10:Director1412022-09-012023-08-3102634624ns10:Director1412024-08-3102634624ns10:Director1412023-08-3102634624ns10:Director22023-09-012024-08-3102634624ns10:CompanySecretary12023-09-012024-08-3102634624ns10:RegisteredOffice2023-09-012024-08-3102634624ns5:CurrentFinancialInstruments2024-08-3102634624ns5:CurrentFinancialInstruments2023-08-3102634624ns5:Non-currentFinancialInstruments2024-08-3102634624ns5:Non-currentFinancialInstruments2023-08-3102634624ns5:ShareCapital2024-08-3102634624ns5:ShareCapital2023-08-3102634624ns5:RetainedEarningsAccumulatedLosses2024-08-3102634624ns5:RetainedEarningsAccumulatedLosses2023-08-3102634624ns5:LongLeaseholdAssetsns5:LandBuildings2023-09-012024-08-3102634624ns5:FurnitureFittings2023-09-012024-08-3102634624ns5:LongLeaseholdAssetsns5:LandBuildings2023-08-3102634624ns5:FurnitureFittings2023-08-3102634624ns5:LongLeaseholdAssetsns5:LandBuildings2024-08-3102634624ns5:FurnitureFittings2024-08-3102634624ns5:LongLeaseholdAssetsns5:LandBuildings2023-08-3102634624ns5:FurnitureFittings2023-08-3102634624ns5:WithinOneYearns5:CurrentFinancialInstruments2024-08-3102634624ns5:WithinOneYearns5:CurrentFinancialInstruments2023-08-3102634624ns10:Director222023-08-3102634624ns10:Director222022-08-3102634624ns10:Director222023-09-012024-08-3102634624ns10:Director222022-09-012023-08-3102634624ns10:Director222024-08-3102634624ns10:Director222023-08-31
REGISTERED NUMBER: 02634624 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 August 2024

for

Bts (Congleton) Limited

Bts (Congleton) Limited (Registered number: 02634624)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Bts (Congleton) Limited

Company Information
for the year ended 31 August 2024







DIRECTORS: W G Banks
A Banks





SECRETARY: A Banks





REGISTERED OFFICE: 15a Springvale Industrial Estate
Millbuck Way
Sandbach
Cheshire
CW11 3HT





REGISTERED NUMBER: 02634624 (England and Wales)





ACCOUNTANTS: Banks Sheridan
Datum House
Electra Way
Crewe
Cheshire
CW1 6ZF

Bts (Congleton) Limited (Registered number: 02634624)

Statement of Financial Position
31 August 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 5 30,584 30,883

CURRENT ASSETS
Stocks 1,750 1,750
Debtors 6 102,821 115,009
Cash at bank and in hand 6,156 8,082
110,727 124,841
CREDITORS
Amounts falling due within one year 7 (199,346 ) (202,251 )
NET CURRENT LIABILITIES (88,619 ) (77,410 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(58,035

)

(46,527

)

CREDITORS
Amounts falling due after more than one year 8 (8,696 ) -
NET LIABILITIES (66,731 ) (46,527 )

CAPITAL AND RESERVES
Called up share capital 6 6
Retained earnings (66,737 ) (46,533 )
(66,731 ) (46,527 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

Bts (Congleton) Limited (Registered number: 02634624)

Statement of Financial Position - continued
31 August 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 Statement of Comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2025 and were signed on its behalf by:





A Banks - Director


Bts (Congleton) Limited (Registered number: 02634624)

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

1. STATUTORY INFORMATION

Bts (Congleton) 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The principal accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all years presented, unless otherwise stated.

Basis of preparation
The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

Going concern
The company has a net asset deficiency. The director's have confirmed that they will continue to support the company for a period of at least 12 months from the date of their formal approval of these financial statements. On this basis the director's considers it appropriate to prepare the financial statements on a going concern basis.

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.
Long leasehold - 2% on cost
Fixtures and fittings - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive income, 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.


Bts (Congleton) Limited (Registered number: 02634624)

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

3. ACCOUNTING POLICIES - continued
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.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

5. TANGIBLE FIXED ASSETS
Fixtures
Long and
leasehold fittings Totals
£    £    £   
COST
At 1 September 2023 40,709 - 40,709
Additions - 944 944
At 31 August 2024 40,709 944 41,653
DEPRECIATION
At 1 September 2023 9,826 - 9,826
Charge for year 1,054 189 1,243
At 31 August 2024 10,880 189 11,069
NET BOOK VALUE
At 31 August 2024 29,829 755 30,584
At 31 August 2023 30,883 - 30,883

Bts (Congleton) Limited (Registered number: 02634624)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 23,304 36,147
Other debtors 79,517 78,862
102,821 115,009

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 54,170 43,132
Trade creditors 23,832 10,457
Taxation and social security 120,560 142,835
Other creditors 784 5,827
199,346 202,251

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 8,696 -

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2024 and 31 August 2023:

2024 2023
£    £   
W G Banks and A Banks
Balance outstanding at start of year 78,862 -
Amounts advanced 74,584 78,862
Amounts repaid - -
Amounts written off (78,862 ) -
Amounts waived - -
Balance outstanding at end of year 74,584 78,862

Interest totalling £312 has been charged to the director's in respect of their joint director's loan balance at the official rates applicable to beneficial loans.