Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 No description of principal activity true true 2024-09-01 2 false false 2 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11809578 2024-09-01 2025-08-31 11809578 2023-03-01 2024-08-31 11809578 2025-08-31 11809578 2024-08-31 11809578 c:Director1 2024-09-01 2025-08-31 11809578 d:CurrentFinancialInstruments 2025-08-31 11809578 d:CurrentFinancialInstruments 2024-08-31 11809578 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 11809578 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 11809578 d:ShareCapital 2025-08-31 11809578 d:ShareCapital 2024-08-31 11809578 d:RetainedEarningsAccumulatedLosses 2025-08-31 11809578 d:RetainedEarningsAccumulatedLosses 2024-08-31 11809578 c:FRS102 2024-09-01 2025-08-31 11809578 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 11809578 c:FullAccounts 2024-09-01 2025-08-31 11809578 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 11809578 2 2024-09-01 2025-08-31 11809578 e:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure

Registered number: 11809578 BTM PROPERTIES LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
BTM PROPERTIES LTD REGISTERED NUMBER: 11809578 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 3 | - |  | 73 |
Cash at bank and in hand | 4 | 3,561 |  | 4,350 |
|  | 3,561 |  | 4,423 |
Creditors: amounts falling due within one year | 5 | (1,551) |  | (1,971) |
Net current assets |  |  | 2,010 |  | 2,452
Total assets less current liabilities |  |  | 2,010 |  | 2,452
Net assets |  |  | 2,010 |  | 2,452
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 1,910 |  | 2,352
|  |  | 2,010 |  | 2,452
Page 1
BTM PROPERTIES LTD REGISTERED NUMBER: 11809578 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 April 2026.
J Cordery
Director
The notes on pages 3 to 4 form part of these financial statements. Page 2
BTM PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
BTM Properties Limited is a private limited company incorporated in England and Wales. The registered office is Honywood House Basildon Timber, Honywood Road, Basildon, Essex, United Kingdom, SS14 3DT. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.3 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Debtors
Page 3
BTM PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Prepayments and accrued income | - | 73
4. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 3,561 | 4,350
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 1,251 | 1,251
| Accruals and deferred income | 300 | 720
|  | 1,551 | 1,971
6. | Pension commitments
The company contributes to money purchase pension schemes in respect of its directors and employees. The schemes and their assets are held by independent managers. The pension charge represents contributions paid by the company and amounted to £Nil (2024: £3,000).
Page 4