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Company Registration No. 12335571 (England and Wales)
BTS PAVING LTD Unaudited accounts for the year ended 30 November 2024
BTS PAVING LTD Unaudited accounts Contents
Page
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BTS PAVING LTD Company Information for the year ended 30 November 2024
Director
Ioan FLORE
Company Number
12335571 (England and Wales)
Registered Office
27 OAKINGTON MANOR DRIVE WEMBLEY MIDDX HA9 6LU UNITED KINGDOM
Accountants
EMILIA ACCOUNTANCY LTD 58 STROUD CREDCENT LONDON UK SW15 3EJ
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BTS PAVING LTD Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
611,787 
405,165 
Current assets
Debtors
321,792 
87,514 
Cash at bank and in hand
958,526 
506,281 
1,280,318 
593,795 
Creditors: amounts falling due within one year
(936,569)
(602,296)
Net current assets/(liabilities)
343,749 
(8,501)
Total assets less current liabilities
955,536 
396,664 
Creditors: amounts falling due after more than one year
(180,017)
(112,693)
Net assets
775,519 
283,971 
Capital and reserves
Profit and loss account
775,519 
283,971 
Shareholders' funds
775,519 
283,971 
For the year ending 30 November 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 August 2025 and were signed on its behalf by
Ioan FLORE Director Company Registration No. 12335571
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BTS PAVING LTD Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
BTS PAVING LTD is a private company, limited by shares, registered in England and Wales, registration number 12335571. The registered office is 27 OAKINGTON MANOR DRIVE, WEMBLEY, MIDDX, HA9 6LU, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
19250
Motor vehicles
50000
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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BTS PAVING LTD Notes to the Accounts for the year ended 30 November 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2023
239,870 
258,570 
498,440 
Additions
182,856 
159,293 
342,149 
At 30 November 2024
422,726 
417,863 
840,589 
Depreciation
At 1 December 2023
43,767 
49,508 
93,275 
Charge for the year
59,228 
76,299 
135,527 
At 30 November 2024
102,995 
125,807 
228,802 
Net book value
At 30 November 2024
319,731 
292,056 
611,787 
At 30 November 2023
196,103 
209,062 
405,165 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
321,792 
87,514 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
894,388 
58,491 
Taxes and social security
55,378 
55,739 
Other creditors
- 
205,108 
Loans from directors
- 
282,958 
Accruals
(13,197)
- 
936,569 
602,296 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
22,657 
33,235 
Obligations under finance leases and hire purchase contracts
24,338 
22,860 
Taxes and social security
133,022 
56,598 
180,017 
112,693 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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