REGISTERED NUMBER: 06648404 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Business Transfer Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C K Rowlands

P C Gaskell

J Gaskell

J Booth

REGISTERED OFFICE:

17 St Mary's Place

Bury

Lancashire

BL9 0DZ

REGISTERED NUMBER:

06648404 (England and Wales)

ACCOUNTANTS:

Lindley Adams Limited Chartered Accountants

28 Prescott Street

Halifax

West Yorkshire

HX1 2LG

FIXED ASSETS

Tangible assets

4

21,146

25,449

Investments

5

1

1

21,147

25,450

CURRENT ASSETS

Debtors

6

120,638

114,395

Cash at bank

813,458

603,078

934,096

717,473

CREDITORS

Amounts falling due within one year

7

611,596

370,651

NET CURRENT ASSETS

322,500

346,822

TOTAL ASSETS LESS CURRENT LIABILITIES

343,647

372,272

PROVISIONS FOR LIABILITIES

5,103

4,291

NET ASSETS

338,544

367,981

CAPITAL AND RESERVES

Called up share capital

1,800

1,800

Capital redemption reserve

215

215

Retained earnings

336,529

365,966

SHAREHOLDERS' FUNDS

338,544

367,981

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 April 2026 and were signed on its behalf by:

C K Rowlands - Director

1.	STATUTORY INFORMATION

Business Transfer Group Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about Business Transfer Group Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Office Equipment

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2024 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Office

vehicles

Equipment

Totals

£

£

£

COST

At 1 August 2024

10,100

62,132

72,232

Additions

-

5,861

5,861

Disposals

(10,100

)

-

(10,100

)

At 31 July 2025

-

67,993

67,993

DEPRECIATION

At 1 August 2024

8,303

38,480

46,783

Charge for year

-

8,367

8,367

Eliminated on disposal

(8,303

)

-

(8,303

)

At 31 July 2025

-

46,847

46,847

NET BOOK VALUE

At 31 July 2025

-

21,146

21,146

At 31 July 2024

1,797

23,652

25,449

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 August 2024

and 31 July 2025

1

NET BOOK VALUE

At 31 July 2025

1

At 31 July 2024

1

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

77,102

100,742

Other debtors

43,536

13,653

120,638

114,395

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

48,901

19,880

Taxation and social security

160,104

128,499

Other creditors

402,591

222,272

611,596

370,651

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.7.25

31.7.24

£

£

Within one year

36,691

18,353

Between one and five years

70,409

67,295

107,100

85,648

9.	RELATED PARTY DISCLOSURES

The company occupies premises rent free that are owned jointly by C K Rowlands, G A A Murphy Deceased and their wives.