BTE Contracts Ltd iXBRL

Company Registration Number: NI718609

BTE Contracts Ltd

Date of Incorporation

18 July 2024

Abridged Unaudited Financial Statements

for the financial period ended 31 July 2025

BTE Contracts Ltd

Company Registration Number: NI718609

ABRIDGED BALANCE SHEET

as at 31 July 2025

Jul 25

Notes

Current Assets

Debtors

2,178

Creditors: amounts falling due within one year

(1,145)

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Net Current Assets

1,033

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Total Assets less Current Liabilities

1,033

Creditors:

amounts falling due after more than one year

(108)

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Net Assets

925

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Capital and Reserves

Called up share capital

Retained earnings

924

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Shareholders' Funds

925

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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).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Director's Report.

For the financial period ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Director and authorised for issue on 19 May 2026



________________________________
Mr Benjamin Elliott
Director

BTE Contracts Ltd

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial period ended 31 July 2025

General Information

BTE Contracts Ltd is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI718609. The registered office of the company is 41 Drumgrass Road, Cookstown, Co. Tyrone, BT80 9UZ. The principal activity of the company is the construction and maintenance of railways. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial period ended 31 July 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Period of financial statements

The financial statements are for the 15 month 14 days period ended 31 July 2025.

Date company was incorporated:

18 July 2024

Statement on previous periods

The company did not present financial statements for previous periods.

Employees

The average monthly number of employees, including director, during the financial period was 1, (Apr 24 - 0).

Jul 25

Number

Employees

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Capital commitments

The company had no material capital commitments at the financial period-ended 31 July 2025.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial period-end.