REGISTERED NUMBER: 05403143 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 27 SEPTEMBER 2024

FOR

BTJL2 LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Burrell

Mrs C Burrell

REGISTERED OFFICE:

8b Lonsdale Gardens

Tunbridge Wells

Kent

TN1 1NU

REGISTERED NUMBER:

05403143 (England and Wales)

ACCOUNTANTS:

Waight & Company Ltd

Trading as WaightSharnock

8 Lonsdale Gardens

Tunbridge Wells

Kent

TN1 1NU

FIXED ASSETS

Investments

4

727,922

708,893

Investment property

5

-

264,256

727,922

973,149

CURRENT ASSETS

Debtors

6

20

18

Cash at bank

131,366

3,169

131,386

3,187

CREDITORS

Amounts falling due within one year

7

216,362

327,690

NET CURRENT LIABILITIES

(84,976

)

(324,503

)

TOTAL ASSETS LESS CURRENT LIABILITIES

642,946

648,646

CREDITORS

Amounts falling due after more than one year

8

17,723

27,107

NET ASSETS

625,223

621,539

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

625,219

621,535

625,223

621,539

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 27 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 27 September 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 12 September 2025 and were signed on its behalf by:

R Burrell - Director

1.	STATUTORY INFORMATION

BTJL2 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.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

Listed investments are stated at market value by reference to their bid values at the balance sheet date. The income statement includes the net gains and losses arising on revaluations and disposals throughout the year.

The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairments are recognised immediately in profit or loss.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 28 September 2023

708,893

Additions

555,165

Disposals

(582,340

)

Reversal of impairments

46,204

At 27 September 2024

727,922

NET BOOK VALUE

At 27 September 2024

727,922

At 27 September 2023

708,893

Listed investments with a market value of £708,893 (2022 - £668,574) are held by the company. The cost of these investments is £749,181 (2022 - £781,378).

The fair value of the investments has been determined by a quoted market price in an active market and have been provided by Charles Stanley & Co Limited.

5.	INVESTMENT PROPERTY

Total

£

COST

At 28 September 2023

264,256

Disposals

(264,256

)

At 27 September 2024

-

NET BOOK VALUE

At 27 September 2024

-

At 27 September 2023

264,256

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

27.9.24

27.9.23

£

£

Other debtors

20

18

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

27.9.24

27.9.23

£

£

Taxation and social security

(217

)

3,823

Other creditors

216,579

323,867

216,362

327,690

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

27.9.24

27.9.23

£

£

Bank loans

17,723

27,107