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COMPANY REGISTRATION NUMBER: 02046974

Britech Industries Ltd

Filleted Unaudited Financial Statements

31 December 2025

Britech Industries Ltd

Financial Statements

Year ended 31 December 2025

Contents | Pages

Balance sheet | 1

Notes to the financial statements | 2 to 5

Britech Industries Ltd

Balance Sheet

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Current assets

Debtors | 5 | 22,475 |  | 74,436
Cash at bank and in hand | 54,552 |  | 16,674
| -------- |  | --------
| 77,027 |  | 91,110

Creditors: amounts falling due within one year | 6 | 113,329 |  | 117,630
| --------- |  | ---------
Net current liabilities |  | 36,302 | 26,520
|  | -------- | --------
Total assets less current liabilities |  | ( 36,302) | ( 26,520)

Creditors: amounts falling due after more than one year | 7 |  | – | 5,834
|  | -------- | --------
Net liabilities |  | ( 36,302) | ( 32,354)
|  | -------- | --------

Capital and reserves

Called up share capital |  | 166 | 166
Profit and loss account |  | ( 36,468) | ( 32,520)
|  | -------- | --------
Shareholders deficit |  | ( 36,302) | ( 32,354)
|  | -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.
For the year ending 31 December 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 financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 5 February 2026 , and are signed on behalf of the board by:

Mr S S Walters |
Director |

Company registration number: 02046974

Britech Industries Ltd

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales, registration number 02046974 . The address of the registered office is Cinderhill Trading Estate, Weston Coyney Road, Longton, Stoke-on-Trent, ST3 5JU.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Monetary amounts in these financial statements are rounded to the nearest £.
Going concern
At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurance from the director that they will continue to give financial support to the company for twelve months from the date of signing these financial statements. On this basis, the director considers it appropriate to prepare the accounts on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in preparing the company's accounts may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and to provide for any further liabilities which might arise. The accounts do not include any adjustment to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.
Judgements and key sources of estimation uncertainty
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows: As described in the accounting policies of the financial statements, depreciation of tangible fixed assets has been based on estimated useful lives and residual values deemed appropriate by the director. Estimated useful lives and residual values are reviewed annually and revised as appropriate.
Revenue recognition
Turnover comprises the value of sales (exclusive of VAT) of services provided in the normal course of business. Revenue is recognised upon the stage of completion of the contract.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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 is recognised in respect of all material timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures, Fittings and Equipment | - | 20% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. The basic financial instruments of the company are as follows: Debtors Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired. Cash at bank and in hand This comprises cash at bank and in hand. Trade creditors Trade creditors are not interest bearing and are stated at their nominal value.
4. Tangible assets

| Fixtures, fittings and equipment | Total
| £ | £
Cost |  |
At 1 January 2025 and 31 December 2025 | 1,382 | 1,382
| ------- | -------
Depreciation |  |
At 1 January 2025 and 31 December 2025 | 1,382 | 1,382
| ------- | -------
Carrying amount |  |
At 31 December 2025 | – | –
| ------- | -------
At 31 December 2024 | – | –
| ------- | -------

5. Debtors

| 2025 | 2024
| £ | £
Other debtors | 22,475 | 74,436
| -------- | --------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 5,834 | 10,000
Trade creditors | 104,815 | 104,664
Corporation tax | – | 1,716
Other creditors | 2,680 | 1,250
| --------- | ---------
| 113,329 | 117,630
| --------- | ---------

7. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 5,834
| ---- | -------

8. Director's advances, credits and guarantees
During the period the director has maintained a current account with the company, the total balance on this account at the start of the period was £48,37 included (2024 - £48,787) and the total balance at the period end was £800 included in other creditors (2024 - £48,387), the maximum outstanding during the period was £48,387 (2024 - £48,787). No material advances were made in the period, total advances in the period were £Nil (2024 - £Nil). Material repayments were made during the period of £48,787 (2024 - £Nil). All other monies repaid totalled £400 (2024 - £400). The advances were on an interest free basis.
9. Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2024: Nil).