Company registration number: 11122288
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
BTJ Investments UK Ltd
Pages for filing with the Registrar
Company registration number: 11122288
BTJ Investments UK Ltd
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Investment property 5 104,553 104,553
104,553 104,553
Current assets
Debtors 6 2,400 1,250
Cash at bank and in hand 9,903 8,008
12,303 9,258
Creditors: amounts falling due within one year
7 (101,221) (102,204)
Net current liabilities (88,918) (92,946)
Total assets less current liabilities 15,635 11,607
NET ASSETS 15,635 11,607
Capital and reserves
Called up share capital 30 30
Profit and loss account 15,605 11,577
TOTAL EQUITY 15,635 11,607
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 11122288
BTJ Investments UK Ltd
Balance sheet - continued
as at 31 December 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr T Lovett, Director
8 September 2026
2
BTJ Investments UK Ltd
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
BTJ Investments UK Ltd is a private company registered in England and Wales. Its registered number is 11122288. The company is limited by shares. Its registered office is Hillgate Place, 77 Middle Hillgate, Stockport, Cheshire, SK1 3EH.
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 historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Investment property
Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3
BTJ Investments UK Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
3 Critical accounting judgements and estimates
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
4 Average number of employees
During the year the average number of employees was 1 (2024 - 1).
5 Investment property
£
Valuation
At 1 January 2025 104,553
At 31 December 2025 104,553
6 Debtors
2025 2024
£ £
Other debtors 2,400 1,250
7 Creditors: amounts falling due within one year
2025 2024
£ £
Amounts owed to directors 1,351 112
Other creditors 97,946 100,946
Taxation 945 238
Accruals and deferred income 979 908
101,221 102,204
4