6 April 2024 false No description of principal activity Taxfiler 2024.6 09173499business:PrivateLimitedCompanyLtd2024-04-062025-04-05 091734992024-04-05 091734992024-04-062025-04-05 09173499business:AuditExemptWithAccountantsReport2024-04-062025-04-05 09173499business:FilletedAccounts2024-04-062025-04-05 091734992025-04-05 09173499business:Director12024-04-062025-04-05 09173499business:Director22024-04-062025-04-05 09173499business:RegisteredOffice2024-04-062025-04-05 091734992024-04-05 09173499core:WithinOneYear2025-04-05 09173499core:WithinOneYear2024-04-05 09173499core:ShareCapitalcore:PreviouslyStatedAmount2025-04-05 09173499core:ShareCapitalcore:PreviouslyStatedAmount2024-04-05 09173499core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-04-05 09173499core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-05 09173499core:PreviouslyStatedAmount2025-04-05 09173499core:PreviouslyStatedAmount2024-04-05 09173499business:SmallEntities2024-04-062025-04-05 09173499countries:EnglandWales2024-04-062025-04-05 09173499core:PlantMachinery2024-04-062025-04-05 09173499core:MotorVehicles2024-04-062025-04-05 09173499core:PlantMachinery2024-04-05 09173499core:MotorVehicles2024-04-05 09173499core:PlantMachinery2025-04-05 09173499core:MotorVehicles2025-04-05 09173499business:OrdinaryShareClass12024-04-062025-04-05 09173499business:OrdinaryShareClass12023-04-062024-04-05 091734992023-04-062024-04-05 iso4217:GBP xbrli:shares xbrli:pure
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
- 2 -
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
- 3 -
B & T BUILDERS LIMITED Statement of financial position as at 5 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
347 
462 
Current assets
Debtors
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
(33,918)
(15,316)
Net current assets
102,959 
79,032 
Net assets
103,306 
79,494 
Capital and reserves
Called up share capital
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
- 4 -
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 
- 5 -
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).
- 6 -