BTFI Limited Accounts






BTFI Limited

	Company No. 05177125
		Information for Filing with The Registrar
		31 July 2026

The Director presents his report and the accounts for the period ended 31 July 2026.

Principal activities
The principal activity of the company during the period under review was motivational speaker, leadership and team development .




Director

The Director who served at any time during the period was as follows:

R.N.J. Tyler









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

R.N.J. Tyler
Director
25 August 2026

at	31 July 2026
Company No.		05177125	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		5	-	6,858


				-	6,858
Current assets
	Stocks		6	-	4,916
	Debtors		7	7,309	7,163

	Cash at bank and in hand			8,158	25,268
				15,467	37,347
Creditors: Amount falling due within one year			8	(3,380)	(3,463)
Net current assets				12,087	33,884
Total assets less current liabilities				12,087	40,742

Provisions for liabilities
	Deferred taxation		10	-	(1,303)

Net assets				12,087	39,439

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		12	11,987	39,339

Total equity				12,087	39,439



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the period ended 31 July 2026 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 25 August 2026 and signed on its behalf by:
R.N.J. Tyler
Director
25 August 2026

for the period ended 31 July 2026

General information

BTFI Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 05177125

Its registered office is:

Lower Leaze

Nettleton

Chippenham

SN14 7NZ

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

The Company provides motivational speaking, leadership development and team development services to customers. Each contract is assessed to identify the distinct services promised and the related performance obligations.

Performance obligations may include speaking engagements, training and development programmes, coaching and ongoing support. Where services are distinct, they are treated as separate performance obligations; where services are integrated, they may be treated as a single performance obligation.

Revenue is recognised when, or as, the Company satisfies its performance obligations. Revenue from specific events, such as speaking engagements, is generally recognised when the event is delivered, while revenue from training, coaching and development programmes is recognised over the period the services are provided.

Amounts received in advance are recognised as deferred income until the related performance obligations have been satisfied.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

15% straight line

Furniture, fittings and equipment

25% straight line (33.33% straight line on computer equipment)

Leased assets

Not applicable

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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate 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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the period:	1	1

4	Taxation
		(a) Tax on profit on ordinary activities	2026	2025
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Credit for the period	(5,309)	(2,952)

		Total corporation tax	(5,309)	(2,952)

		Origination and reversal of timing differences	(1,303)	448

		Total deferred tax	(1,303)	448

		Tax on profit on ordinary activities	(6,612)	(2,504)

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Lower	2026	2025
		-2819	£	£
		Profit on ordinary activities before tax	(19,964)	(41,609)

		Standard rate of corporation tax in the United Kingdom	19%	19%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	(3,793)	(7,906)
		Expenses not deductible for tax purposes	(2,819)	5,402




		Tax on profit on ordinary activities	(6,612)	(2,504)

5	Tangible fixed assets
			Plant and machinery	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 October 2025	8,390	30,203	38,593



		Disposals	(8,390)	(30,203)	(38,593)
		At 31 July 2026	-	-	-
		Depreciation
		At 1 October 2025	5,553	26,182	31,735
		Charge for the year	511	1,726	2,237


		Disposals	(6,064)	(27,908)	(33,972)
		At 31 July 2026	-	-	-
		Net book values
		At 31 July 2026	-	-	-
		At 30 September 2025	2,837	4,021	6,858

6	Stocks
			2026	2025
			£	£


		Finished goods	-	4,916
			-	4,916

7	Debtors
			2026	2025
			£	£
		Trade debtors	2,000	3,930

		Corporation tax recoverable	5,309	2,917




		Prepayments and accrued income	-	316
			7,309	7,163

8	Creditors:
		amounts falling due within one year
			2026	2025
			£	£




		Trade creditors	912	1,341

		Taxes and social security	367	227
		Loans from directors	143	25

		Accruals and deferred income	1,958	1,870
			3,380	3,463

Lease expenses

Obligations under finance leases:

Not applicable

10	Deferred taxation
			Accelerated Capital Allowances, Losses and Other Timing Differences	Total
			£	£
		At 1 October 2025	1,303	1,303
		Charge to the profit and loss account for the period	(1,303)	(1,303)




			2026	2025
			£	£
		Accelerated capital allowances	-	1,303



			-	1,303

Share Capital

60 Ordinary A Shares, and 40 Ordinary B Shares, allocated, called up and fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.