2024-01-01 2024-12-31 false Capium Accounts Production 1.1 07073862 2024-01-01 2024-12-31 07073862 bus:AbridgedAccounts 2024-01-01 2024-12-31 07073862 bus:FRS102 2024-01-01 2024-12-31 07073862 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 07073862 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 07073862 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07073862 2024-01-01 2024-12-31 07073862 2024-12-31 07073862 bus:RegisteredOffice 2024-01-01 2024-12-31 07073862 core:WithinOneYear 2024-12-31 07073862 core:AfterOneYear 2024-12-31 07073862 1 2024-01-01 2024-12-31 07073862 bus:Director1 2024-01-01 2024-12-31 07073862 bus:Director1 2024-12-31 07073862 bus:Director1 2023-01-01 2023-12-31 07073862 bus:Director2 2024-01-01 2024-12-31 07073862 bus:Director2 2024-12-31 07073862 bus:Director2 2023-01-01 2023-12-31 07073862 2023-01-01 07073862 bus:LeadAgentIfApplicable 2024-01-01 2024-12-31 07073862 2023-01-01 2023-12-31 07073862 2023-12-31 07073862 core:WithinOneYear 2023-12-31 07073862 core:AfterOneYear 2023-12-31 07073862 bus:EntityAccountantsOrAuditors 2023-01-01 2023-12-31 07073862 core:LandBuildings 2024-01-01 2024-12-31 07073862 core:LandBuildings 2024-12-31 07073862 core:LandBuildings 2023-12-31 07073862 core:PlantMachinery 2024-01-01 2024-12-31 07073862 core:PlantMachinery 2024-12-31 07073862 core:PlantMachinery 2023-12-31 07073862 core:MotorCars 2024-01-01 2024-12-31 07073862 core:MotorCars 2024-12-31 07073862 core:MotorCars 2023-12-31 07073862 core:FurnitureFittings 2024-01-01 2024-12-31 07073862 core:FurnitureFittings 2024-12-31 07073862 core:FurnitureFittings 2023-12-31 07073862 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-12-31 07073862 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-12-31 07073862 core:NetGoodwill 2024-01-01 2024-12-31 07073862 core:NetGoodwill 2024-12-31 07073862 core:NetGoodwill 2023-12-31 07073862 core:CostValuation core:Non-currentFinancialInstruments 2024-12-31 07073862 core:CostValuation core:Non-currentFinancialInstruments 2023-12-31 07073862 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-12-31 07073862 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-12-31 07073862 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-12-31 07073862 core:Non-currentFinancialInstruments 2024-12-31 07073862 core:Non-currentFinancialInstruments 2023-12-31 07073862 core:ShareCapital 2024-12-31 07073862 core:ShareCapital 2023-12-31 07073862 core:RetainedEarningsAccumulatedLosses 2024-12-31 07073862 core:RetainedEarningsAccumulatedLosses 2023-12-31 07073862 dpl:Item1 2024-01-01 07073862 dpl:Item1 2024-12-31 07073862 dpl:Item1 2023-01-01 07073862 dpl:Item1 2023-12-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 07073862
England and Wales

 

 

 

B & T MOTORS LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

B & T MOTORS LIMITED
Contents Page
For the year ended 31 December 2024
Accountants report
You consider that the company is exempt from an audit for the year ended 31 December 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Rollings Accounts
31 December 2024



....................................................
Lydia Rollings MAAT
Rollings Accounts
48 Fishers Bank
Littleport
Ely
Cambridgeshire
CB6 1LN
17 September 2025
1
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 4 1,090,039    702,229 
1,090,039    702,229 
Current assets      
Stocks 1,350    1,350 
Debtors 26,445    26,200 
Cash at bank and in hand 341,901    329,839 
369,696    357,389 
Creditors: amount falling due within one year (165,409)   (155,917)
Net current assets 204,287    201,472 
 
Total assets less current liabilities 1,294,326    903,701 
Creditors: amount falling due after more than one year (560,549)   (395,357)
Provisions for liabilities (19,407)   (10,256)
Net assets 714,370    498,088 
 

Capital and reserves 		     
Called up share capital 303    303 
Profit and loss account 714,067    497,785 
Shareholders' funds 714,370    498,088 
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 17 September 2025 and were signed on its behalf by:


-------------------------------
M J Eley
Director
2
General Information
B & T MOTORS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07073862, registration address 48 Fishers Bank, Littleport, Ely, Cambs, CB6 1LN. The trading address of the company is Unit 22 The Dock, Ely, Cambs, CB7 4GS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 5 (2023 : 4).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 January 2024 20,000    20,000 
Additions -    - 
Disposals -    - 
At 31 December 2024 20,000    20,000 
Amortisation
At 01 January 2024 20,000    20,000 
Charge for year -    - 
On disposals -    - 
At 31 December 2024 20,000    20,000 
Net book values
At 31 December 2024 -    - 
At 31 December 2023 -    - 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Improvements to property   Total
  £   £   £   £   £   £
At 01 January 2024 625,456    68,027    69,600    4,469    30,716    798,268 
Additions 343,557    1,486    59,995    -    -    405,038 
Disposals -    -    (6,000)   -    -    (6,000)
At 31 December 2024 969,013    69,513    123,595    4,469    30,716    1,197,306 
Depreciation
At 01 January 2024 -    36,235    48,455    3,435    7,913    96,038 
Charge for year -    6,017    7,740    217    3,072    17,046 
On disposals -    -    (5,817)   -    -    (5,817)
At 31 December 2024 -    42,252    50,378    3,652    10,985    107,267 
Net book values
Closing balance as at 31 December 2024 969,013    27,261    73,217    817    19,731    1,090,039 
Opening balance as at 01 January 2024 625,456    31,792    21,145    1,034    22,802    702,229 


3