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| Registered number: 09174224
BTCT TRADING LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
BTCT TRADING LIMITED REGISTERED NUMBER:09174224 STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 213,041 |  | 126,550
|  |  | 213,041 |  | 126,550
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 104,710 |  | 59,166 |
Cash at bank and in hand | 6 | 106,803 |  | 206,984 |
|  | 211,513 |  | 266,150 |
Creditors: amounts falling due within one year | 7 | (108,944) |  | (105,117) |
Net current assets |  |  | 102,569 |  | 161,033
Total assets less current liabilities |  |  | 315,610 |  | 287,583
Creditors: amounts falling due after more than one year | 8 |  | (89,689) |  | (70,965)
Net assets |  |  | 225,921 |  | 216,618
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 225,920 |  | 216,617
|  |  | 225,921 |  | 216,618
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 by:
N Mould
Director
Date: 12 March 2026
The notes on pages 2 to 6 form part of these financial statements. Page 1
BTCT TRADING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | GENERAL INFORMATION
The Company is a private company limited by shares with the registered number 09174224. The principal activity of the Company is the operation of two leisure centres and the provision of nursery care. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 | GOING CONCERN
The directors have prepared forecasts for the company, which indicate the company will continue to be profitable and will be able to meet its debts as they fall due. As a result the directors have prepared the accounts on a going concern basis.
| 2.3 | REVENUE
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 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 Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds. Page 2
BTCT TRADING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Property improvements | - | 10% |
|  |  |  | Fixtures and fittings | - | 20% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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. Page 3
BTCT TRADING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.9 | FINANCIAL INSTRUMENTS
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 23 (2024:19).
4. | TANGIBLE FIXED ASSETS
|  | Freehold property improvements | Fixtures & Fittings | Total
|  | £ | £ | £
| COST OR VALUATION |  |  |
| At 1 September 2024 | 37,746 | 110,656 | 148,402
| Additions | 33,110 | 87,777 | 120,887
| At 31 August 2025 | 70,856 | 198,433 | 269,289
| DEPRECIATION |  |  |
| At 1 September 2024 | 176 | 21,676 | 21,852
| Charge for the year on owned assets | 3,988 | 30,408 | 34,396
| At 31 August 2025 | 4,164 | 52,084 | 56,248
| NET BOOK VALUE |  |  |
| At 31 August 2025 | 66,692 | 146,349 | 213,041
| At 31 August 2024 | 37,570 | 88,980 | 126,550
Page 4
BTCT TRADING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 23,627 | 45,838
| Amounts owed by group undertakings | 61,374 | -
| Prepayments and accrued income | 13,366 | 8,143
| Tax recoverable | 6,343 | 5,185
|  | 104,710 | 59,166
6. | CASH AND CASH EQUIVALENTS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 106,803 | 206,984
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 31,379 | 12,577
| Amounts owed to group undertakings | - | 48,613
| Other creditors | 17,730 | 10,526
| Accruals and deferred income | 59,835 | 33,401
|  | 108,944 | 105,117
8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accruals and deferred income | 89,689 | 70,965
Page 5
BTCT TRADING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
9. | COMMITMENTS UNDER OPERATING LEASES
| At 31 August 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 367 | 367
| Later than 1 year and not later than 5 years | 735 | 1,102
|  | 1,102 | 1,469
10. | CONTROLLING PARTY
The Company is controlled by the board of Trustees of its parent company, Bridgwater and Taunton College Academy Trust. There is no one controlling party.
11. | AUDITORS' INFORMATION
The auditors' report on the financial statements for the year ended 31 August 2025 was unqualified. The audit report was signed on 26 May 2026 by Mark Munro BA FCA (Senior statutory auditor) on behalf of Bishop Fleming Audit Limited.
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