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REGISTERED NUMBER: 13582843 (England and Wales)















Financial Statements for the Period 31 August 2023 to 29 August 2024

for

Erlsmere BTC Limited

Erlsmere BTC Limited (Registered number: 13582843)






Contents of the Financial Statements
for the Period 31 August 2023 to 29 August 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 3


Erlsmere BTC Limited

Company Information
for the Period 31 August 2023 to 29 August 2024







DIRECTOR: Mr M J Chadwick





REGISTERED OFFICE: 17-19 Park Street
Lytham
Lancashire
FY8 5LU





REGISTERED NUMBER: 13582843 (England and Wales)





ACCOUNTANTS: Ashworth Treasure Limited
Chartered Accountants
17-19 Park Street
Lytham
Lancashire
FY8 5LU

Erlsmere BTC Limited (Registered number: 13582843)

Abridged Balance Sheet
29 August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 320,129 707

CURRENT ASSETS
Debtors 82,727 98,217
Cash at bank 187,691 406
270,418 98,623
CREDITORS
Amounts falling due within one year 575,677 266,638
NET CURRENT LIABILITIES (305,259 ) (168,015 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

14,870

(167,308

)

PROVISIONS FOR LIABILITIES 7,931 -
NET ASSETS/(LIABILITIES) 6,939 (167,308 )

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 5 183,496 -
Retained earnings (176,657 ) (167,408 )
6,939 (167,308 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 August 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 August 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 29 August 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 19 August 2025 and were signed by:





Mr M J Chadwick - Director


Erlsmere BTC Limited (Registered number: 13582843)

Notes to the Financial Statements
for the Period 31 August 2023 to 29 August 2024

1. STATUTORY INFORMATION

Erlsmere BTC 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 as modified by the revaluation of certain assets.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated impairment losses.

Taxation
Taxation for the period 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2023 - NIL).

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST OR VALUATION
At 31 August 2023 707
Additions 127,690
Revaluations 191,732
At 29 August 2024 320,129
NET BOOK VALUE

At 29 August 2024 320,129
At 30 August 2023 707

Erlsmere BTC Limited (Registered number: 13582843)

Notes to the Financial Statements - continued
for the Period 31 August 2023 to 29 August 2024

INTANGIBLE FIXED ASSETS - continued

Cost or valuation at 29 August 2024 is represented by:

Totals
£   
Valuation in 2022 (23,575 )
Valuation in 2023 (630 )
Valuation in 2024 191,732
Cost 152,602
320,129

5. RESERVES
Revaluation
reserve
£   
Revaluation of intangible
fixed assets 183,496

At 29 August 2024 183,496

6. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 29 August 2024 and the year ended 30 August 2023:

2024 2023
£    £   
Mr M J Chadwick
Balance outstanding at start of period 6,220 -
Amounts advanced 3,400 6,220
Amounts repaid (6,220 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 3,400 6,220

7. RELATED PARTY DISCLOSURES

Included in creditors are interest free loans of £571,146 ( 2023: £263,307) from companies related by virtue of common control.
Included in debtors is an interest free loan of £79,227 (2023: £91,897) to a company related by virtue of common control.