REGISTERED NUMBER: 04227686 (England and Wales)

BUSINESS TECHNOLOGY PARTNERS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

Page

Company Information

1

Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr D McLinden

Mrs N McLinden

REGISTERED OFFICE:

1625-1627 Parkway

Solent Business Park

Whiteley

Fareham

Hampshire

PO15 7AH

REGISTERED NUMBER:

04227686 (England and Wales)

ACCOUNTANTS:

Rothmans CF Limited

Fryern House

125 Winchester Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2DR

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Business Technology Partners Limited for the year ended 31 May 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Business Technology Partners Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Business Technology Partners Limited and state those matters that we have agreed to state to the Board of Directors of Business Technology Partners Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Business Technology Partners Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Business Technology Partners 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 Business Technology Partners Limited. You consider that Business Technology Partners Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Business Technology Partners 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.

Rothmans CF Limited

Fryern House

125 Winchester Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2DR

6 November 2025

FIXED ASSETS

Intangible assets

4

5,750

8,750

Tangible assets

5

220,370

354,179

226,120

362,929

CURRENT ASSETS

Stocks

3,373

5,650

Debtors

6

79,092

72,116

Cash at bank

224,487

228,750

306,952

306,516

CREDITORS

Amounts falling due within one year

7

230,143

305,785

NET CURRENT ASSETS

76,809

731

TOTAL ASSETS LESS CURRENT LIABILITIES

302,929

363,660

CREDITORS

Amounts falling due after more than one year

8

-

(39,802

)

PROVISIONS FOR LIABILITIES

10

(62,093

)

(88,518

)

NET ASSETS

240,836

235,340

CAPITAL AND RESERVES

Called up share capital

50

50

Capital redemption reserve

50

50

Retained earnings

240,736

235,240

SHAREHOLDERS' FUNDS

240,836

235,340

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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 6 November 2025 and were signed on its behalf by:

Mr D McLinden - Director

1.	STATUTORY INFORMATION

Business Technology Partners Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 04227686 and its registered office address is 1625-1627 Parkway, Whiteley, England, PO15 7AH.

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.

The presentation currency is £ sterling.

Going concern

The financial statements have been prepared on a going concern basis

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date, and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.

The directors do not consider there to be any significant judgements.

Other key sources of estimation uncertainty:

1) Tangible fixed assets

Management estimate the useful life and residual value of tangible assets based on market information and their knowledge of the business, the remaining life of the asset and projected disposal value.

2) Intangible fixed assets

Management estimate the useful life of intangible assets based on market information and their knowledge of the business.

Turnover

Turnover represents net amounts invoiced during the year (excluding value added tax) adjusted for accrued and deferred income where applicable.

Turnover is recognised when the service is provided.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Other intangible assets are being amortised evenly over their estimated life of five years.

Tangible fixed assets

All fixed assets are initially recorded at cost and subsequently carried at cost less accumulated depreciation.

The cost of fixed assets initially recognised includes its purchase price and any cost that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in a manner intended by management.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Computer equipment

- 33% - 50% on cost

Fixtures and fittings

- 20% on cost

Motor vehicles

- 17% on cost

Database/Application

- 43% on cost

The assets' residual value and useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively.

Fixed assets are derecognised on disposal or when no future economic benefits are expected. On disposal, the difference between the net disposal proceeds and the carrying amount is recognised in the statement of income and retained earnings.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company only has financial assets and liabilities of the kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and debt instruments are subsequently measured at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of income and retained eanrings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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 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.

Research and development

Expenditure on research is written off against profits in the year in which it is incurred.

Development costs are capitalised when the following criteria has been met:

(a) It is technically feasible to complete the development so that the assets will be available for use or sale;

(b) It is intended that the assets being developed will be used or sold;

(c) The company is able to use or sell the assets;

(d) It can be demonstrated that the assets will generate probable future economic benefit;

(e) Adequate technical, financial and other resources exist so that the assets development can be completed and subsequently used or sold;

(f) Expenditure attributable to the assets during the development can be reliably measured.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the Statement of Income and Retained Earnings in the period to which they relate.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Operating lease agreements

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

Dilapidations provision

The dilapidations provision represents the expected future repair costs to be incurred at the end of the office lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 20 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 June 2024

and 31 May 2025

15,000

AMORTISATION

At 1 June 2024

6,250

Charge for year

3,000

At 31 May 2025

9,250

NET BOOK VALUE

At 31 May 2025

5,750

At 31 May 2024

8,750

5.	TANGIBLE FIXED ASSETS

Fixtures

Database/

and

Motor

Computer

Application

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 June 2024

251,770

49,097

76,440

45,267

422,574

Additions

-

7,611

-

1,979

9,590

Disposals

-

(42,714

)

-

(22,319

)

(65,033

)

At 31 May 2025

251,770

13,994

76,440

24,927

367,131

DEPRECIATION

At 1 June 2024

-

37,785

6,501

24,109

68,395

Charge for year

108,261

7,857

10,240

9,892

136,250

Eliminated on disposal

-

(42,664

)

-

(15,220

)

(57,884

)

At 31 May 2025

108,261

2,978

16,741

18,781

146,761

NET BOOK VALUE

At 31 May 2025

143,509

11,016

59,699

6,146

220,370

At 31 May 2024

251,770

11,312

69,939

21,158

354,179

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

61,525

61,730

Other debtors

224

724

Prepayments and accrued income

17,343

9,662

79,092

72,116

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans

39,802

92,216

Trade creditors

62,313

67,910

Social security and other taxes

14,741

19,907

VAT

63,539

61,241

Other creditors

11,280

15,558

Directors' current accounts

23,527

30,000

Accruals and deferred income

14,941

18,953

230,143

305,785

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans - 1-2 years

-

39,802

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

40,260

22,345

Between one and five years

150,975

62,800

In more than five years

-

11,775

191,235

96,920

10.	PROVISIONS FOR LIABILITIES

Deferred tax provision

Dilapidation provision

Total

Balance at 1 June 2024

88,518

-

88,518

Provided during the year

(33,425

)

7,000

(26,425

Balance at 31 May 2025

55,093

7,000

62,093

The above deferred tax balance relates to accelerated capital allowances.