BTB PROPERTY MANAGEMENT LTD


Directors	Graham Bates
	Lisa Bates


Registered Address	1 Reid Court
	Wilstead
	Bedford
	MK45 3FX


Registered Number	13449519 (England and Wales)

Balance Sheet as at
30 June 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		250		334
Investment property	4		174,452		174,452
			174,702		174,786
Current assets
Debtors	6	-		897
Cash at bank and on hand		4,240		4,584
		4,240		5,481
Creditors amounts falling due within one year	7	(48,766)		(51,530)
Net current assets (liabilities)			(44,526)		(46,049)
Total assets less current liabilities			130,176		128,737
Creditors amounts falling due after one year	8		(126,368)		(126,368)
Net assets			3,808		2,369
Capital and reserves
Called up share capital			103		103
Profit and loss account			3,705		2,266
Shareholders' funds			3,808		2,369

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 14 July 2026, and are signed on its behalf by:

Graham Bates
Director
Registered Company No. 13449519

BTB PROPERTY MANAGEMENT LTD

Notes to the Financial Statements
for the year ended 30 June 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Fixtures and fittings	25

	Investment property
	Investment property is carried at fair value, derived from the market prices for comparable real estate determined annually by the directors. The directors use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in the income statement.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Fixtures & fittings	Total
	£	£
Cost or valuation
At 01 July 25	791	791
At 30 June 26	791	791
Depreciation and impairment
At 01 July 25	457	457
Charge for year	84	84
At 30 June 26	541	541
Net book value
At 30 June 26	250	250
At 30 June 25	334	334

4.	Investment property


		£
	Fair value at 01 July 25	174,452
	At 30 June 26	174,452

5.	Revaluation of fixed asset investments
	The carrying value of properties has been considered by the directors who have concluded that the value within the balance sheet is not materially different to the fair value at the balance sheet date.

6.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	-	897
Total	-	897

7.	Creditors: amounts due within one year

	2026	2025
	£	£
Taxation and social security	357	412
Other creditors	47,688	50,443
Accrued liabilities and deferred income	721	675
Total	48,766	51,530

8.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	126,368	126,368
Total	126,368	126,368

9.	Related party transactions
	Within creditors due within one year is an amount of £47,688 (2025 - £50,443) due to the company directors, the loan is interest free with no fixed terms of repayment.