BRT Technical Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05424278

BRT Technical Services Limited

Filleted Unaudited Financial Statements

20 November 2025

BRT Technical Services Limited

Financial Statements

Period from 1st May 2025 to 20th November 2025

Contents	Page

Chartered Certified Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements	1

Statement of Financial Position	2

Notes to the Financial Statements	4

BRT Technical Services Limited

Chartered Certified Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of BRT Technical Services Limited

Period from 1st May 2025 to 20th November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of BRT Technical Services Limited for the period ended 20th November 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. This report is made solely to the director of BRT Technical Services Limited in accordance with the terms of our engagement letter dated 16th October 2025. Our work has been undertaken solely to prepare for your approval the financial statements of BRT Technical Services Limited and state those matters that we have agreed to state to you in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BRT Technical Services Limited and its director for our work or for this report.

It is your duty to ensure that BRT Technical Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of BRT Technical Services Limited. You consider that BRT Technical Services Limited is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or a review of the financial statements of BRT Technical Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

MJ GREEN ACCOUNTANCY SERVICES LTD Chartered Certified Accountants

Unit 10 Silver End Business Park Brettell Lane Brierley Hill West Midlands DY5 3LG

21 November 2025

BRT Technical Services Limited

Statement of Financial Position

20 November 2025

	20 Nov 25	30 Apr 25
Note	£	£

Fixed Assets

Tangible assets	5	258	303

Current Assets

Debtors	6	144	66
Cash at bank and in hand		349,838	349,271
		---------	---------
		349,982	349,337

Creditors: amounts falling due within one year	7	2,036	2,236
		---------	---------
Net Current Assets		347,946	347,101
		---------	---------
Total Assets Less Current Liabilities		348,204	347,404
		---------	---------
Net Assets		348,204	347,404
		---------	---------

Capital and Reserves

Called up share capital	2,000	2,000
Profit and loss account	346,204	345,404
	---------	---------
Shareholders Funds	348,204	347,404
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period ending 20th November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

BRT Technical Services Limited

Statement of Financial Position (continued)

20 November 2025

These financial statements were approved by the board of directors and authorised for issue on 21 November 2025 , and are signed on behalf of the board by:

B Tremain
Director

Company registration number: 05424278

BRT Technical Services Limited

Notes to the Financial Statements

Period from 1st May 2025 to 20th November 2025

1. General Information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 174 Badger Rise, Portishead, Bristol, BS20 8LU.

2. Statement of Compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting Policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.

Depreciation

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:

	Office equipment	-	15% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

4. Employee Numbers

The average number of persons employed by the company during the period amounted to 2 (2025: 2 ).

5. Tangible Assets

	Office equipment	Total
	£	£
Cost
At 1st May 2025 and 20th November 2025	1,627	1,627
	-------	-------
Depreciation
At 1st May 2025	1,324	1,324
Charge for the period	45	45
	-------	-------
At 20th November 2025	1,369	1,369
	-------	-------
Carrying amount
At 20th November 2025	258	258
	-------	-------
At 30th April 2025	303	303
	-------	-------

6. Debtors

	20 Nov 25	30 Apr 25
	£	£
Other debtors	144	66
	----	----

7. Creditors: amounts falling due within one year

	20 Nov 25	30 Apr 25
	£	£
Corporation tax	198	998
Other creditors	1,838	1,238
	-------	-------
	2,036	2,236
	-------	-------

8. Director's Advances, Credits and Guarantees

During the period the director entered into the following advances and credits with the company:

	Balance brought forward and outstanding
	20 Nov 25	30 Apr 25
	£	£
B Tremain	( 1,238)	( 1,238)
	-------	-------

Credits to the director were made on an interest free basis and are repayable on demand.