ACCOUNTS - Final Accounts

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:

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.

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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.

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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.

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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.

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

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BTCT TRADING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

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

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BTCT TRADING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

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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