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Company Registration No. 09173499 (England and Wales)
B & T BUILDERS LIMITED Unaudited accounts for the year ended 5 April 2025
B & T BUILDERS LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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B & T BUILDERS LIMITED Company Information for the year ended 5 April 2025
Directors
Terena Ann Darville Brian Darville
Company Number
09173499 (England and Wales)
Registered Office
PILLORY THATCH HOWCOMBE LANE NAPTON SOUTHAM WARWICKSHIRE CV47 8NX
Accountants
Accounts and Returns Ltd 26 Smith St Warwick CV34 4HS
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B & T BUILDERS LIMITED Statement of financial position as at 5 April 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
347
462
Current assets
Debtors
5
24,249
13,850
Cash at bank and in hand
112,628
80,498
136,877
94,348
Creditors: amounts falling due within one year
6
(33,918)
(15,316)
Net current assets
102,959
79,032
Net assets
103,306
79,494
Capital and reserves
Called up share capital
7
2
2
Profit and loss account
103,304
79,492
Shareholders' funds
103,306
79,494
For the year ending 5 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 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 and delivered 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. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 December 2025 and were signed on its behalf by
Brian Darville Director Company Registration No. 09173499
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B & T BUILDERS LIMITED Notes to the Accounts for the year ended 5 April 2025
1
Statutory information
B & T BUILDERS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09173499. The registered office is PILLORY THATCH HOWCOMBE LANE, NAPTON, SOUTHAM, WARWICKSHIRE, CV47 8NX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 6 April 2024
1,250
2,250
3,500
At 5 April 2025
1,250
2,250
3,500
Depreciation
At 6 April 2024
1,088
1,950
3,038
Charge for the year
40
75
115
At 5 April 2025
1,128
2,025
3,153
Net book value
At 5 April 2025
122
225
347
At 5 April 2024
162
300
462
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B & T BUILDERS LIMITED Notes to the Accounts for the year ended 5 April 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
-
50
Trade debtors
24,249
13,800
24,249
13,850
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
2,613
1,746
Taxes and social security
15,989
8,654
Loans from directors
15,316
4,916
33,918
15,316
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
8
Transactions with related parties
During the year, the company received a loan amounting to £15,315 (2024: £4,916) from a member of key management personnel. The loan is to be repaid on demand and interest-free. At the balance sheet date, the loan was still outstanding and is presented within creditors: amounts falling due within one year.
9
Average number of employees
During the year the average number of employees was 1 (2024: 2).
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