BLTB Developments Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

BLTB Developments Limited

Company Information

Directors

A M Carmona-Gutierrez A J Chapman

Registered Office

8 Lodge Drive Long Ashton Bristol BS41 9JF

Registered Number

12965786

Accountants

Verinder Powell Associates Limited Suite 5, Corum 2 Corum Office Park Crown Way Warmley Bristol BS30 8FJ

BLTB Developments Limited

(Registration number: 12965786)
Balance Sheet as at 30 June 2025

	Note	2025 £	Period ended 2024 £
Fixed assets
Investment property	4	65,103	-
Current assets
Debtors	5	280	2
Cash at bank and in hand		4,391	-
		4,671	2
Creditors: Amounts falling due within one year	6	(70,607)	-
Net current (liabilities)/assets		(65,936)	2
Net (liabilities)/assets		(833)	2
Capital and reserves
Called up share capital		2	2
Retained earnings		(835)	-
Shareholders' (deficit)/funds		(833)	2

BLTB Developments Limited

(Registration number: 12965786)
Balance Sheet as at 30 June 2025

For the financial period ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 July 2026 and signed on its behalf by:
 

......................................... A M Carmona-Gutierrez Director

BLTB Developments Limited

Notes to the Unaudited Financial Statements for the Period from 10 July 2024 to 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
8 Lodge Drive
Long Ashton
Bristol
BS41 9JF

These financial statements were authorised for issue by the Board on 6 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime). There have been no material departures from the Financial Reporting Standard FRS 102 1A.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The financial statements are prepared in Pounds Sterling (£), and are rounded to the nearest pound.

Going concern

The directors are satisfied that the company has adequate resources to continue to operate for the forseeable future. The directors have therefore prepared the financial statements on a going concern basis.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the company's activities.

BLTB Developments Limited

Notes to the Unaudited Financial Statements for the Period from 10 July 2024 to 30 June 2025

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2024 - 2).

BLTB Developments Limited

Notes to the Unaudited Financial Statements for the Period from 10 July 2024 to 30 June 2025

4	Investment properties

	2025 £
Additions	65,103
At 30 June 2025	65,103

The fair value of the investment property has been arrived at by a valuation by the directors at its open market value at 30 June 2025 based on similar properties.

The historical cost of the fixed asset investment property is £65,103.

5

Debtors

	2025 £	Period ended 2024 £
Other debtors	280	2
	280	2

6

Creditors

Due within one year	Note	2025 £	Period ended 2024 £
Amounts owed to related parties	7	68,507	-
Accruals		2,100	-
		70,607	-

 

BLTB Developments Limited

Notes to the Unaudited Financial Statements for the Period from 10 July 2024 to 30 June 2025

7	Related party transactions

Loans from related parties

2025	Key management £	Other related parties £	Total £
Advanced	7,468	67,402	74,870
Repaid	(1,468)	(4,895)	(6,363)
At end of period	6,000	62,507	68,507

Terms of loans from related parties

The loans from key management are interest free and repayable on demand.
 
The loans from other related parties are repayable on demand and interest is charged at the Bank of England base rate plus 2%.