B&T Lighting Ltd 08560810 false 2024-05-01 2025-04-30 2025-04-30 The principal activity of the company is manufacture of electric lighting equipment Digita Accounts Production Advanced 6.30.9574.0 true false false 08560810 2024-05-01 2025-04-30 08560810 2025-04-30 08560810 bus:OrdinaryShareClass1 2025-04-30 08560810 core:RetainedEarningsAccumulatedLosses 2025-04-30 08560810 core:RevaluationReserve 2025-04-30 08560810 core:ShareCapital 2025-04-30 08560810 core:CurrentFinancialInstruments 2025-04-30 08560810 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 08560810 core:AdditionsToInvestments 2025-04-30 08560810 core:CostValuation 2025-04-30 08560810 core:RevaluationsIncreaseDecreaseInInvestments 2025-04-30 08560810 bus:SmallEntities 2024-05-01 2025-04-30 08560810 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 08560810 bus:FilletedAccounts 2024-05-01 2025-04-30 08560810 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 08560810 bus:RegisteredOffice 2024-05-01 2025-04-30 08560810 bus:Director1 2024-05-01 2025-04-30 08560810 bus:OrdinaryShareClass1 2024-05-01 2025-04-30 08560810 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 08560810 core:RetainedEarningsAccumulatedLosses 2024-05-01 2025-04-30 08560810 core:RetainedEarningsAccumulatedLosses core:LandBuildings 2024-05-01 2025-04-30 08560810 core:RevaluationReserve 2024-05-01 2025-04-30 08560810 core:RevaluationReserve core:LandBuildings 2024-05-01 2025-04-30 08560810 core:LandBuildings 2024-05-01 2025-04-30 08560810 1 2024-05-01 2025-04-30 08560810 countries:EnglandWales 2024-05-01 2025-04-30 08560810 2024-04-30 08560810 2023-05-01 2024-04-30 08560810 2024-04-30 08560810 bus:OrdinaryShareClass1 2024-04-30 08560810 core:RetainedEarningsAccumulatedLosses 2024-04-30 08560810 core:RevaluationReserve 2024-04-30 08560810 core:ShareCapital 2024-04-30 08560810 core:CurrentFinancialInstruments 2024-04-30 08560810 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 08560810 core:RevaluationReserve core:LandBuildings 2023-05-01 2024-04-30 08560810 core:LandBuildings 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 08560810

B&T Lighting Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2025

B&T Lighting Ltd

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 7

B&T Lighting Ltd

(Registration number: 08560810)
Balance Sheet as at 30 April 2025

| Note | 30 April 2025 £ | 30 April 2024 £
Fixed assets |  |  |
Investment property | 4 | 92,244 | 342,244
Current assets |  |  |
Debtors | 6 | 685,190 | 486,600
Cash at bank and in hand |  | 12,487 | 2,494
|  | 697,677 | 489,094
Creditors: Amounts falling due within one year | 7 | (382,366) | (393,228)
Net current assets |  | 315,311 | 95,866
Total assets less current liabilities |  | 407,555 | 438,110
Provisions for liabilities |  | - | (25,691)
Net assets |  | 407,555 | 412,419
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Revaluation reserve |  | - | 52,074
Retained earnings |  | 407,455 | 360,245
Shareholders' funds |  | 407,555 | 412,419

For the financial 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.

Director's responsibilities:

• | The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The Director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 14 January 2026

......................................... M Chapman Director

B&T Lighting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1 | General information

The Company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Manby Business Park
Louth
Lincolnshire
LN11 8UT

The principal place of business is:
Manby Business Park
Louth
Lincolnshire
LN11 8UT

These financial statements were authorised for issue by the director on 14 January 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

B&T Lighting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the Company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the Company in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the Company includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

B&T Lighting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the Company (including the Director) during the year, was 1 (2024 - 1).

B&T Lighting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4 | Investment properties

| 30 April 2025 £
At 1 May | 342,244
Disposals | (250,000)
At 30 April | 92,244

There has been no valuation of investment property by an independent valuer.

5 | Investments

| 30 April 2025 £ | 30 April 2024 £

Subsidiaries | £
Cost or valuation
Revaluation | (50)
Additions | 50
At 30 April 2025 | -
Provision
Carrying amount
At 30 April 2025 | -

6 | Debtors

Current | Note | 30 April 2025 £ | 30 April 2024 £
Amounts owed by related parties |  | 218,500 | -
Prepayments |  | 2,848 | 1,505
Other debtors |  | 463,842 | 485,095
|  | 685,190 | 486,600

B&T Lighting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 30 April 2025 £ | 30 April 2024 £
Due within one year |  |  |
Loans and borrowings | 10 | 50 | -
Trade creditors |  | 92 | -
Amounts owed to Company undertakings and undertakings in which the Company has a participating interest |  | - | 4,000
Taxation and social security |  | 6,674 | 1,878
Accruals and deferred income |  | 1,050 | 2,350
Other creditors |  | 374,500 | 385,000
|  | 382,366 | 393,228

8 | Share capital

Allotted, called up and fully paid shares

| 30 April 2025 | 30 April 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100

9 | Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current year were as follows:

| Revaluation reserve £ | Retained earnings £ | Total £
Surplus/deficit on property, plant and equipment revaluation | 25,691 | 52,074 | 77,765
Surplus/deficit on revaluation of other assets | (77,765) | - | (77,765)
| (52,074) | 52,074 | -

The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:

| Revaluation reserve £ | Total £
Surplus/deficit on property, plant and equipment revaluation | 52,074 | 52,074

B&T Lighting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

10 | Loans and borrowings

Current loans and borrowings

| 30 April 2025 £ | 30 April 2024 £
Other borrowings | 50 | -

11 | Parent and ultimate parent undertaking

The Company's immediate parent is Manby Group Limited, incorporated in United Kingdom.
These financial statements are available upon request from the address on page 1