smallAccCompHo_0921.xslt
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Company Registration No. 01805267 (England and Wales)

P.B.T. INTERNATIONAL LIMITED
Financial Statements
for the Period from 01 July 2024 to 30 June 2025

## P.B.T. INTERNATIONAL LIMITED

### Financial Statements for the period ending 30 June 2025

CONTENTS | PAGE
Company Information | 2
Statement of Financial Position | 3
Notes to the Accounts | 4

## P.B.T. INTERNATIONAL LIMITED

### Financial Statements for the period ending 30 June 2025

#### Company Information

Company Details
Company Number | 01805267
Registered Office | HAYDON
| WELLS
| SOMERSET
| BA5 3EF
Directors
Directors who held office during the period were:
Barry AGAR
Pia Adele Thompson PRICE
Edith Frances THOMPSON
Gregory Victor THOMPSON
Jeremy Peter THOMPSON
Jonathan THOMPSON
Peter Brian THOMPSON
Rory Peter THOMPSON

## P.B.T. INTERNATIONAL LIMITED

### Financial Statements for the period ending 30 June 2025

#### Statement of Financial Position

12345678910

| Notes | 2025 |  | 2024
|  | £ |  | £
Fixed Assets |  |  |  |
Tangible assets | 5 | 1,347,052 |  | 1,370,649
Investments | 6 | 1 |  | 1
Current Assets |  |  |  |
Stocks |  | 9,294 |  | 14,413
Debtors due |  | 86,140 |  | 99,428
Cash at bank and in hand |  | 174,687 |  | 182,259
|  | 270,121 |  | 296,100
Creditors |  |  |  |
Amount falling due within one year |  | (89,456) |  | (77,734)
Net Current Assets |  | 180,665 |  | 218,366
Total Assets less current liabilities |  | 1,527,718 |  | 1,589,016
Creditors due after more than one year |  | (295,641) |  | (340,701)
Provision for liabilities |  | (36,131) |  | (36,131)
Net Assets |  | 1,195,946 |  | 1,212,184
Capital and Reserves |  |  |  |
Called up Share Capital |  | 100 |  | 100
Revaluation Reserve |  | 906,578 |  | 906,578
Capital Redemption Reserve |  | 10,000 |  | 10,000
Retained earnings at end of year |  | 279,268 |  | 295,506
Shareholder funds |  | 1,195,946 |  | 1,212,184

For the year ending 30/06/2025 the company was entitled to exemption 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared 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.
Approved by the Board on 18 November 2025
Mr P B Thompson
Company Registration No. 01805267

## P.B.T. INTERNATIONAL LIMITED

### Financial Statements for the period ending 30 June 2025

#### Notes to the Accounts

1. Statutory Information
P.B.T. INTERNATIONAL LIMITED is a private company, limited by shares, registered in England and Wales, registration number 01805267.
2. Accounting Policies
Basis of preparing the Financial Statements
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities.The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Presentation Currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for property services, goods and technical support services supplied, stated net of discounts and of Value Added Tax. Revenue from the sale of goods and services is recognised when the significant risks and rewards of ownership of the goods and services have transferred to the buyer, usually on despatch of the goods or invoicing of the services, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

## P.B.T. INTERNATIONAL LIMITED

### Financial Statements for the period ending 30 June 2025

#### Notes to the Accounts

Tangible Fixed Asset Policy
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in gains and losses and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in gains and losses to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:Freehold Property - Over 50 years (excluding Land)Plant & Machinery - 4 - 10 yearsMotor Vehicles - Over 5 years

## P.B.T. INTERNATIONAL LIMITED

### Financial Statements for the period ending 30 June 2025

#### Notes to the Accounts

Stock
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Deferred Tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

## P.B.T. INTERNATIONAL LIMITED

### Financial Statements for the period ending 30 June 2025

#### Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2025 | 1
2024 | 3
4. Principal Activity
The principal activities of the company during the year were property services, sale of printer consumable components and licensee technical support.

## P.B.T. INTERNATIONAL LIMITED

### Financial Statements for the period ending 30 June 2025

#### Notes to the Accounts

5. Fixed Assets
| Land and buildings |  | Plant and Machinery |  | Motor Vehicles |  | Total
Cost or valuation | £ |  | £ |  | £ |  | £
At 01/07/2024 | 1,650,480 |  | 302,517 |  | 37,932 |  | 1,990,929
Additions | - |  | - |  | - |  | -
At 30/06/2025 | 1,650,480 |  | 302,517 |  | 37,932 |  | 1,990,929
Depreciation |  |  |  |  |  |  |
At 01/07/2024 | 290,383 |  | 296,890 |  | 33,007 |  | 620,280
Charge for the year | 20,035 |  | 2,712 |  | 850 |  | 23,597
At 30/06/2025 | 310,418 |  | 299,602 |  | 33,857 |  | 643,877
Net Book Value |  |  |  |  |  |  |
At 30/06/2025 | 1,340,062 |  | 2,915 |  | 4,075 |  | 1,347,052
At 30/06/2024 | 1,360,097 |  | 5,627 |  | 4,925 |  | 1,370,649

## P.B.T. INTERNATIONAL LIMITED

### Financial Statements for the period ending 30 June 2025

#### Notes to the Accounts

6. Investments |  |  |  |  |
| Investments in Subsidiaries |  | Other Investments - Listed |  | Other Investments -Unlisted |  | Total
| £ |  | £ |  | £ |  | £
Valuation at 01/07/2024 | 1 |  | - |  | - |  | 1
Additions | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | -
Adjustments | - |  | - |  | - |  | -
Valuation at 30/06/2025 | 1 |  | - |  | - |  | 1