BTR Brakes (Sussex) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 02559666

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		147,660		155,184

			147,660		155,184
CURRENT ASSETS
Stocks	5	287,609		278,677
Debtors	6	411,676		433,422
Cash at bank and in hand		266,620		265,467

		965,905		977,566
Creditors: Amounts Falling Due Within One Year	7	(439,562 )		(457,798 )

NET CURRENT ASSETS (LIABILITIES)			526,343		519,768

TOTAL ASSETS LESS CURRENT LIABILITIES			674,003		674,952

PROVISIONS FOR LIABILITIES
Deferred Taxation			(36,915 )		(38,796 )

NET ASSETS			637,088		636,156

CAPITAL AND RESERVES
Called up share capital	8		140		140
Capital redemption reserve			140		140
Profit and Loss Account			636,808		635,876

SHAREHOLDERS' FUNDS			637,088		636,156

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BTR Brakes (Sussex) Limited

Balance Sheet (continued)

As At 31 December 2025

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

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

The director acknowledges his 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 Richard Saunders

Director

18 June 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

BTR Brakes (Sussex) Limited Registered number 02559666 is a limited by shares company incorporated in England & Wales. The Registered Office is Unit C, Northbrook Trading Estate, Worthing, W Sussex, BN14 8PN.

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 represents net invoiced sales of goods, excluding Value Added Tax.

2.3. Tangible Fixed Assets and Depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Leasehold	over the period of the lease
Plant & Machinery	25% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	33% on reducing balance

2.4. Stocks and Work in Progress

Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow-moving items.

2.5. Taxation

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

Deferred tax is recognised in respect of timing differences that have originated but not reversed at the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 14 (2024: 14)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 January 2025	15,500	25,903	235,005	15,934	292,342
Additions	-	-	81,697	1,932	83,629
Disposals	-	-	(88,975 )	-	(88,975 )

As at 31 December 2025	15,500	25,903	227,727	17,866	286,996

Depreciation
As at 1 January 2025	15,500	25,097	87,981	8,580	137,158
Provided during the period	-	201	50,742	3,095	54,038
Disposals	-	-	(51,860 )	-	(51,860 )

As at 31 December 2025	15,500	25,298	86,863	11,675	139,336

Net Book Value
As at 31 December 2025	-	605	140,864	6,191	147,660

As at 1 January 2025	-	806	147,024	7,354	155,184

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BTR Brakes (Sussex) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Stocks

	2025	2024
	£	£
Stock	287,609	278,677

Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	404,076	423,168
Prepayments and accrued income	7,600	10,254

	411,676	433,422

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	384,355	401,902
Taxation	11,488	19,338
Social security and other taxes	13,123	11,380
VAT	24,799	19,587
Other creditors	1,197	991
Accruals	4,600	4,600

	439,562	457,798

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	140	140

9. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	27,000	77,000

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