REGISTERED NUMBER: 13582843 (England and Wales)

Financial Statements for the Year Ended 29 August 2025

for

Erlsmere BTC Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr M J Chadwick

REGISTERED OFFICE:

17-19 Park Street

Lytham

Lancashire

FY8 5LU

REGISTERED NUMBER:

13582843 (England and Wales)

ACCOUNTANTS:

Ashworth Treasure Limited

Chartered Accountants

17-19 Park Street

Lytham

Lancashire

FY8 5LU

FIXED ASSETS

Intangible assets

4

304,539

320,129

CURRENT ASSETS

Debtors

288,566

82,727

Cash at bank

41,026

187,691

329,592

270,418

CREDITORS

Amounts falling due within one year

545,723

575,677

NET CURRENT LIABILITIES

(216,131

)

(305,259

)

TOTAL ASSETS LESS CURRENT LIABILITIES

88,408

14,870

PROVISIONS FOR LIABILITIES

23,445

7,931

NET ASSETS

64,963

6,939

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

6

194,955

183,496

Retained earnings

(130,092

)

(176,657

)

64,963

6,939

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 29 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 August 2026 and were signed by:

Mr M J Chadwick - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated impairment losses.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST OR VALUATION

At 30 August 2024

320,129

Disposals

(106,372

)

Revaluations

90,782

At 29 August 2025

304,539

NET BOOK VALUE

At 29 August 2025

304,539

At 29 August 2024

320,129

Cost or valuation at 29 August 2025 is represented by:

Totals

£

Valuation in 2022

(23,575

)

Valuation in 2023

(630

)

Valuation in 2024

191,732

Valuation in 2025

(15,590

)

Cost

152,602

304,539

5.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Other loans

148,148

-

6.

RESERVES

Revaluation

reserve

£

At 30 August 2024

183,496

Revaluation of intangible

fixed assets

75,268

Transfer to profit and loss

reserve

(63,809

)

At 29 August 2025

194,955

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 29 August 2025 and the period ended 29 August 2024:

2025

2024

£

£

Mr M J Chadwick

Balance outstanding at start of year

3,400

6,220

Amounts advanced

11,898

3,400

Amounts repaid

-

(6,220

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

15,298

3,400

Interest was charged at the official rate of interest throughout the year.

8.	RELATED PARTY DISCLOSURES

Included in creditors are interest free loans of £394,604 (2024: £571.146) from companies related by virtue of common control.

Included in debtors is an interest free loan of £273,168 (2024: £79,227) to a company related by virtue of common control.