Company Registration No. 04126082 (England and Wales)
BTF Lighting Limited
Unaudited accounts
for the year ended 31 December 2025
BTF Lighting Limited
Unaudited accounts
Contents
BTF Lighting Limited
Company Information
for the year ended 31 December 2025
Directors
Annabel Jane Evans
Ian Paul Knight
Company Number
04126082 (England and Wales)
Registered Office
5 Littleton Drive
Huntington
CANNOCK
Staffordshire
WS12 4TS
England
Accountants
KJP Bookkeeping Services
24 Red Lion Lane
Norton Canes
Cannock
Staffordshire
WS11 9QP
BTF Lighting Limited
Statement of financial position
as at 31 December 2025
Tangible assets
159,563
157,016
Investment property
170,000
170,000
Inventories
424,001
570,698
Cash at bank and in hand
172,674
165,280
Creditors: amounts falling due within one year
(328,221)
(286,604)
Net current assets
607,176
724,420
Total assets less current liabilities
937,739
1,051,436
Creditors: amounts falling due after more than one year
(112,735)
(125,176)
Net assets
825,004
926,260
Called up share capital
11,200
11,200
Capital redemption reserve
44,800
44,800
Profit and loss account
769,004
870,260
Shareholders' funds
825,004
926,260
For the year ending 31 December 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 26 August 2026 and were signed on its behalf by
Ian Paul Knight
Director
Company Registration No. 04126082
BTF Lighting Limited
Notes to the Accounts
for the year ended 31 December 2025
BTF Lighting Limited is a private company, limited by shares, registered in England and Wales, registration number 04126082. The registered office is 5 Littleton Drive, Huntington , CANNOCK, Staffordshire, WS12 4TS, 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.
The company is exempt from the requirement to prepare group accounts by virtue of section 399 of the Companies Act 2006. These financial statements present information about the company as an individual undertaking and not as a group.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Land & buildings
4% reducing balance method
Plant & machinery
20% reducing balance method
Motor vehicles
33% straight line method
Computer equipment
10-25% reducing balance method
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
BTF Lighting Limited
Notes to the Accounts
for the year ended 31 December 2025
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2025
122,184
13,720
195,532
24,476
355,912
Additions
-
-
117,490
2,805
120,295
Disposals
-
-
(100,000)
(17,148)
(117,148)
At 31 December 2025
122,184
13,720
213,022
10,133
359,059
At 1 January 2025
107,514
13,494
58,076
19,812
198,896
Charge for the year
4,887
45
32,234
2,631
39,797
On disposals
-
-
(22,049)
(17,148)
(39,197)
At 31 December 2025
112,401
13,539
68,261
5,295
199,496
At 31 December 2025
9,783
181
144,761
4,838
159,563
At 31 December 2024
14,670
226
137,456
4,664
157,016
BTF Lighting Limited
Notes to the Accounts
for the year ended 31 December 2025
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
144,761
137,456
Fair value at 1 January 2025
170,000
At 31 December 2025
170,000
The investment property was revalued by a Chartered Surveyor on 6th September 2023 at £170,000. The Directors consider that there has been no material change in value since that valuation was made.
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Investments
Subsidiary undertakings
Valuation at 1 January 2025
-
Valuation at 31 December 2025
1,000
The company acquired 65.79% stake in Ledparts Ltd in the year.
Amounts falling due within one year
Trade debtors
329,040
264,179
Other debtors
9,682
10,867
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Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
9,622
10,015
Obligations under finance leases and hire purchase contracts
25,528
21,501
Trade creditors
82,812
61,275
Taxes and social security
16,041
15,566
Assets acquired under hire purchase contracts are secured against those specific assets
BTF Lighting Limited
Notes to the Accounts
for the year ended 31 December 2025
9
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
112,735
115,283
The bank loan and the obligations under hire purchase contracts are repayable within five years.
Allotted, called up and fully paid:
11,200 Ordinary shares of £1 each
11,200
11,200
11
Operating lease commitments
2025
2024
At 31 December 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Later than one year and not later than five years
11,159
20,802
The company is controlled by its directors equally.
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Average number of employees
During the year the average number of employees was 7 (2024: 7).