B & T CONSTRUCTION LIMITED


Directors	EDWARDS, Anthony Ronald
	EDWARDS, Jane Matilda


Registered Address	1 Gemini Court
	42a Throwley Way
	Sutton
	SM1 4AF


Registered Number	06896939 (England and Wales)

Statement of Financial Position
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		9,033		12,044
			9,033		12,044
Current assets
Debtors	4	19,043		19,741
Cash at bank and on hand		9,458		7,151
		28,501		26,892
Creditors amounts falling due within one year	5	(42,036)		(36,692)
Net current assets (liabilities)			(13,535)		(9,800)
Total assets less current liabilities			(4,502)		2,244
Creditors amounts falling due after one year	6		(19,715)		(23,885)
Net assets			(24,217)		(21,641)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(24,317)		(21,741)
Shareholders' funds			(24,217)		(21,641)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 6 January 2026, and are signed on its behalf by:

EDWARDS, Anthony Ronald
Director
Registered Company No. 06896939

B & T CONSTRUCTION LIMITED

Notes to the Financial Statements
for the year ended 30 April 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Going concern
	The directors are aware of the insolvent position of the company. They confirm continued support and will not seek repayment of their directors loans until the company is in a solvent position.

	Turnover policy
	Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Vehicles	25
	Office Equipment	25

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

	Financial instruments
	A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment.

Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. 

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 May 24	21,350	860	22,210
At 30 April 25	21,350	860	22,210
Depreciation and impairment
At 01 May 24	9,341	825	10,166
Charge for year	3,002	9	3,011
At 30 April 25	12,343	834	13,177
Net book value
At 30 April 25	9,007	26	9,033
At 30 April 24	12,009	35	12,044

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	15,252	10,000
Other debtors	2,220	8,356
Prepayments and accrued income	656	799
Total	18,128	19,155

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	2,208	4,450
Bank borrowings and overdrafts	4,170	4,067
Taxation and social security	5,643	3,181
Other creditors	27,537	23,065
Accrued liabilities and deferred income	2,478	1,929
Total	42,036	36,692

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	19,715	23,885
Total	19,715	23,885

7.	Creditors: amounts due after 5 years
	Within the Creditors due after more than 1 year figure the amount due after more than 5 years is £1,955.