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Company Registration No. 13495201 (England and Wales)
BST Civils Ltd Unaudited accounts for the year ended 30 September 2025
BST Civils Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
BST Civils Ltd Company Information for the year ended 30 September 2025
Directors
Ben Tiley Sam Tiley
Company Number
13495201 (England and Wales)
Registered Office
32 North Hill Fareham PO16 7HP England
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BST Civils Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
82,301 
80,176 
Current assets
Debtors
5
30,459 
114,281 
Cash at bank and in hand
61,259 
18,537 
91,718 
132,818 
Creditors: amounts falling due within one year
6
(84,079)
(59,147)
Net current assets
7,639 
73,671 
Total assets less current liabilities
89,940 
153,847 
Creditors: amounts falling due after more than one year
7
(24,098)
(55,507)
Provisions for liabilities
Deferred tax
(15,124)
(19,414)
Net assets
50,718 
78,926 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
50,716 
78,924 
Shareholders' funds
50,718 
78,926 
For the year ending 30 September 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 June 2026 and were signed on its behalf by
Ben Tiley Director Company Registration No. 13495201
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BST Civils Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
BST Civils Ltd is a private company, limited by shares, registered in England and Wales, registration number 13495201. The registered office is 32 North Hill, Fareham, PO16 7HP, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4
Motor vehicles
5
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2024
2,521 
1,000 
127,695 
131,216 
Additions
- 
- 
13,625 
13,625 
At 30 September 2025
2,521 
1,000 
141,320 
144,841 
Depreciation
At 1 October 2024
- 
438 
50,602 
51,040 
Charge for the year
1,000 
- 
10,000 
11,000 
On disposals
- 
500 
- 
500 
At 30 September 2025
1,000 
938 
60,602 
62,540 
Net book value
At 30 September 2025
1,521 
62 
80,718 
82,301 
At 30 September 2024
2,521 
562 
77,093 
80,176 
- 5 -
BST Civils Ltd Notes to the Accounts for the year ended 30 September 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
14,090 
- 
Trade debtors
16,369 
52,632 
Other debtors
- 
61,649 
30,459 
114,281 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
9,462 
3,500 
Obligations under finance leases and hire purchase contracts
9,973 
14,518 
Trade creditors
- 
2,336 
Taxes and social security
63,444 
36,170 
Other creditors
- 
2,623 
Accruals
1,200 
- 
84,079 
59,147 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
10,993 
Obligations under finance leases and hire purchase contracts
24,098 
44,514 
24,098 
55,507 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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