Acorah Software Products - Accounts Production 19.2.450 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 13012914 Mr Benjamin Round Benjamin Round true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13012914 2024-11-30 13012914 2025-11-30 13012914 2024-12-01 2025-11-30 13012914 frs-core:CurrentFinancialInstruments 2025-11-30 13012914 frs-core:Non-currentFinancialInstruments 2025-11-30 13012914 frs-core:BetweenOneFiveYears 2025-11-30 13012914 frs-core:MotorVehicles 2025-11-30 13012914 frs-core:MotorVehicles 2024-12-01 2025-11-30 13012914 frs-core:MotorVehicles 2024-11-30 13012914 frs-core:PlantMachinery 2025-11-30 13012914 frs-core:PlantMachinery 2024-12-01 2025-11-30 13012914 frs-core:PlantMachinery 2024-11-30 13012914 frs-core:WithinOneYear 2025-11-30 13012914 frs-core:ShareCapital 2025-11-30 13012914 frs-core:RetainedEarningsAccumulatedLosses 2024-12-01 2025-11-30 13012914 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 13012914 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 13012914 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 13012914 frs-bus:SmallEntities 2024-12-01 2025-11-30 13012914 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 13012914 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 13012914 1 2024-12-01 2025-11-30 13012914 frs-core:DeferredTaxation 2024-12-01 2025-11-30 13012914 frs-core:DeferredTaxation 2025-11-30 13012914 frs-core:OtherProvisionsContingentLiabilities 2024-12-01 2025-11-30 13012914 frs-core:OtherProvisionsContingentLiabilities 2025-11-30 13012914 frs-bus:Director1 2024-12-01 2025-11-30 13012914 frs-bus:Director1 2024-11-30 13012914 frs-bus:Director1 2025-11-30 13012914 frs-countries:EnglandWales 2024-12-01 2025-11-30 13012914 2023-11-30 13012914 2024-11-30 13012914 2023-12-01 2024-11-30 13012914 frs-core:CurrentFinancialInstruments 2024-11-30 13012914 frs-core:Non-currentFinancialInstruments 2024-11-30 13012914 frs-core:BetweenOneFiveYears 2024-11-30 13012914 frs-core:WithinOneYear 2024-11-30 13012914 frs-core:ShareCapital 2023-11-30 13012914 frs-core:ShareCapital 2024-11-30 13012914 frs-core:RetainedEarningsAccumulatedLosses 2023-12-01 2024-11-30 13012914 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-11-30 13012914 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 13012914
BTR Electrical Services Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
CJM Associates
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—7
Page 1
Balance Sheet
Registered number: 13012914
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 287,487 267,016
287,487 267,016
CURRENT ASSETS
Debtors 5 403,558 381,281
Cash at bank and in hand 251,212 183,583
654,770 564,864
Creditors: Amounts Falling Due Within One Year 6 (313,415 ) (73,604 )
NET CURRENT ASSETS (LIABILITIES) 341,355 491,260
TOTAL ASSETS LESS CURRENT LIABILITIES 628,842 758,276
Creditors: Amounts Falling Due After More Than One Year 7 (472,300 ) (570,941 )
PROVISIONS FOR LIABILITIES
Provisions For Charges 11 (19,853 ) -
Deferred Taxation 10 (20,978 ) -
NET ASSETS 115,711 187,335
CAPITAL AND RESERVES
Called up share capital 12 1 1
Profit and Loss Account 115,710 187,334
SHAREHOLDERS' FUNDS 115,711 187,335
Page 1
Page 2
For the year ending 30 November 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 Benjamin Round
Director
06/07/2026
The notes on pages 4 to 7 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 December 2023 1 104,656 104,657
Profit for the year and total comprehensive income - 107,678 107,678
Dividends paid - (25,000) (25,000)
As at 30 November 2024 and 1 December 2024 1 187,334 187,335
Loss for the year and total comprehensive income - (56,624 ) (56,624)
Dividends paid - (15,000) (15,000)
As at 30 November 2025 1 115,710 115,711
Page 3
Page 4
Notes to the Financial Statements
1. General Information
BTR Electrical Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13012914 . The registered office is The Brew House Sutton Farm, Claverley, Wolverhampton, West Midlands, WV5 7DD.
The presentation currency of the financial statements is Pound Sterling (£)
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. 
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:
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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.
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2024: 11)
13 11
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 December 2024 106,037 263,259 369,296
Additions 148,254 7,750 156,004
Disposals - (118,785 ) (118,785 )
As at 30 November 2025 254,291 152,224 406,515
Depreciation
As at 1 December 2024 2,153 100,127 102,280
Provided during the period 42,055 25,802 67,857
Disposals - (51,109 ) (51,109 )
As at 30 November 2025 44,208 74,820 119,028
Net Book Value
As at 30 November 2025 210,083 77,404 287,487
As at 1 December 2024 103,884 163,132 267,016
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 220,141 121,131
Amounts owed by participating interests 100,000 100,000
Other debtors 83,417 160,150
403,558 381,281
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 41,839 -
Trade creditors 38,187 37,704
Bank loans and overdrafts 156,287 -
Other creditors 46,683 -
Taxation and social security 30,419 35,900
313,415 73,604
Page 5
Page 6
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 194,791 -
Bank loans 277,509 484,455
Other creditors - 86,486
472,300 570,941
8. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 236,630 156,800
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 41,839 -
Later than one year and not later than five years 194,791 -
236,630 -
236,630 -
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 20,978 -
11. Provisions for Liabilities
Deferred Tax Other Provisions Total
£ £ £
Additions - 19,853 19,853
Deferred taxation 20,978 - 20,978
Balance at 30 November 2025 20,978 19,853 40,831
Provisions for warranties are recognised when the company has a legal or constructive obligation arising a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligations and a reliable estimate can be made. Provisions are measured at the present value of the expenditures after the balance sheet date.
Page 6
Page 7
12. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2024 Amounts advanced Amounts repaid Amounts written off As at 30 November 2025
£ £ £ £ £
Mr Benjamin Round 74,482 79,099 120,242 - 33,339
The above loan is unsecured, interest free and repayable on demand.
14. Ultimate Controlling Party
The company's ultimate controlling party is Benjamin Round .
Page 7