B T A Motorhomes Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 02146555

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,051,203		432,134

			1,051,203		432,134
CURRENT ASSETS
Stocks	5	770,825		829,435
Debtors	6	20,131		105,822
Cash at bank and in hand		157,649		82,448

		948,605		1,017,705
Creditors: Amounts Falling Due Within One Year	7	(277,504 )		(304,021 )

NET CURRENT ASSETS (LIABILITIES)			671,101		713,684

TOTAL ASSETS LESS CURRENT LIABILITIES			1,722,304		1,145,818

Creditors: Amounts Falling Due After More Than One Year	8		(239,333 )		(239,333 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(1,042 )		(1,415 )

NET ASSETS			1,481,929		905,070

CAPITAL AND RESERVES
Called up share capital	11		100		100
Revaluation reserve	12		898,223		276,244
Profit and Loss Account			583,606		628,726

SHAREHOLDERS' FUNDS			1,481,929		905,070

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B T A Motorhomes Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr M Bennion

Director

22/05/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

B T A Motorhomes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02146555 . The registered office is Bta House, Winchester Road, Wickham, Hampshire, PO17 5HE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	2.5% Straight line
Plant & Machinery	15% Reducing balance
Fixtures & Fittings	15% Reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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B T A Motorhomes Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 13 (2024: 13)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost or Valuation
As at 1 September 2024	552,101	51,743	27,578	631,422
Additions	-	-	472	472
Revaluation	625,415	-	-	625,415

As at 31 August 2025	1,177,516	51,743	28,050	1,257,309

Depreciation
As at 1 September 2024	125,816	47,584	25,888	199,288
Provided during the period	5,928	624	266	6,818

As at 31 August 2025	131,744	48,208	26,154	206,106

Net Book Value
As at 31 August 2025	1,045,772	3,535	1,896	1,051,203

As at 1 September 2024	426,285	4,159	1,690	432,134

Cost or valuation as at 31 August 2025 represented by:

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
At cost	552,101	51,743	28,050	631,894
At valuation	625,415	-	-	625,415

	1,177,516	51,743	28,050	1,257,309

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B T A Motorhomes Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

5. Stocks

	2025	2024
	£	£
Stock	10,050	13,440
Materials	2,000	2,000
Finished goods	758,775	813,995

	770,825	829,435

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	13,643	99,043
Prepayments and accrued income	6,488	6,779

	20,131	105,822

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	122,834	124,099
Corporation tax	9,830	39,164
Other taxes and social security	9,634	10,089
VAT	35,961	35,725
Net wages	1,889	63
Other creditors	90,134	91,381
Accruals and deferred income	7,222	3,500

	277,504	304,021

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors	239,333	239,333

9. Deferred Taxation

The deferred tax has been calculated at the effective rate of 19% (2024:25%)

The deferred tax provision is expected to reverse over a number of years as accelerated capital allowances reduce.

	2025	2024
	£	£
Other timing differences	1,042	1,415

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B T A Motorhomes Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

10. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 September 2024	1,415	1,415
Utilised	(373 )	(373)

Balance at 31 August 2025	1,042	1,042

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

12. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 September 2024	276,244	628,726
Profit for year	-	38,880

Surplus on revaluation	625,415	-
Deficit on revaluation	(3,436)	-

Other comprehensive income for the year	621,979	-

Total comprehensive income for the year	621,979	38,880

Dividends paid	-	(84,000)

As at 31 August 2025	898,223	583,606

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