BTP DREWITT LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 9566070

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		9,286		10,609

			9,286		10,609
CURRENT ASSETS
Stocks	5	92,600		90,980
Debtors	6	46,982		37,613

		139,582		128,593
Creditors: Amounts Falling Due Within One Year	7	(86,588 )		(71,805 )

NET CURRENT ASSETS (LIABILITIES)			52,994		56,788

TOTAL ASSETS LESS CURRENT LIABILITIES			62,280		67,397

Creditors: Amounts Falling Due After More Than One Year	8		(43,580 )		(47,985 )

NET ASSETS			18,700		19,412

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			18,698		19,410

SHAREHOLDERS' FUNDS			18,700		19,412

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BTP DREWITT LTD

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr BRIAN DREWITT

Director

24/09/2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

BTP DREWITT LTD Registered number 9566070 is a limited by shares company incorporated in England & Wales. The Registered Office is 15 PALACE VIEW ROAD, CHINGFORD, LONDON, E4 9EN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25%
Motor Vehicles	25%

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, 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 taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

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BTP DREWITT LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	1	1
Sales, marketing and distribution	2	3

	3	4

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 May 2024	15,041	39,996	55,037
Additions	1,773	-	1,773

As at 30 April 2025	16,814	39,996	56,810

Depreciation
As at 1 May 2024	12,379	32,049	44,428
Provided during the period	1,109	1,987	3,096

As at 30 April 2025	13,488	34,036	47,524

Net Book Value
As at 30 April 2025	3,326	5,960	9,286

As at 1 May 2024	2,662	7,947	10,609

5. Stocks

	2025	2024
	£	£
Stock	92,600	90,980

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BTP DREWITT LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	38,808	29,043
Prepayments and accrued income	6,360	6,360
VAT	1,814	2,210

	46,982	37,613

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	23,063	-
Bank loans and overdrafts	45,311	39,570
Corporation tax	299	-
Other taxes and social security	-	415
Accruals and deferred income	4,150	4,050
Director's loan account	13,765	27,770

	86,588	71,805

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	8,580	12,985
Directors loan account - Mr. B. T. P. Drewitt	35,000	35,000

	43,580	47,985

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

10. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2025	2024
	£	£
Mr BRIAN DREWITT	2,000	8,000

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BTP DREWITT LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

11. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	4,000	16,000

The Dividend of £2000 per ordinary share held at the year end was paid to the Director Mr. B. T. P. Drewitt