BTR Liverpool Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06997275

BTR Liverpool Limited

Filleted Unaudited Financial Statements

31 December 2025

BTR Liverpool Limited

Financial Statements

Year ended 31 December 2025

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	4

BTR Liverpool Limited

Officers and Professional Advisers

The board of directors	Mr DG Clark
	Mr P Etchells

Registered office	Unit 5 Madison Court
	George Mann Road
	Leeds
	England
	LS10 1DX

Accountants	AGP
	Chartered Accountants
	First Floor
	2 City Road
	Chester
	Cheshire
	CH1 3AE

BTR Liverpool Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		558	27,682

Current assets

Debtors	6	442,217	109,615
Cash at bank and in hand		427,168	234,161
		---------	---------
		869,385	343,776

Creditors: amounts falling due within one year	7	523,614		274,095
		---------		---------
Net current assets			345,771	69,681
			---------	--------
Total assets less current liabilities			346,329	97,363
			---------	--------
Net assets			346,329	97,363
			---------	--------

Capital and reserves

Called up share capital	8	1	1
Profit and loss account		346,328	97,362
		---------	--------
Shareholders funds		346,329	97,363
		---------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

BTR Liverpool Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 18 September 2026 , and are signed on behalf of the board by:

Mr DG Clark	Mr P Etchells
Director	Director

Company registration number: 06997275

BTR Liverpool Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 5 Madison Court, George Mann Road, Leeds, LS10 1DX, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures & Fittings	-	15% reducing balance
Motor Vehicles	-	25% reducing balance
Office Equipment	-	20% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of banks loans which are subsequently measured at amortised cost using the effective interest method.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

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.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 January 2025	373	30,995	17,232	48,600
Disposals	–	( 30,995)	( 10,681)	( 41,676)
	----	--------	--------	--------
At 31 December 2025	373	–	6,551	6,924
	----	--------	--------	--------
Depreciation
At 1 January 2025	332	5,165	15,421	20,918
Charge for the year	6	1,663	207	1,876
Disposals	–	( 6,828)	( 9,600)	( 16,428)
	----	--------	--------	--------
At 31 December 2025	338	–	6,028	6,366
	----	--------	--------	--------
Carrying amount
At 31 December 2025	35	–	523	558
	----	--------	--------	--------
At 31 December 2024	41	25,830	1,811	27,682
	----	--------	--------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	110,907	109,615
Related Company loan	331,210	–
Other debtors	100	–
	---------	---------
	442,217	109,615
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	38,943	19
Accruals and deferred income	411,121	230,327
Social security and other taxes	68,456	43,202
Director loan accounts	–	426
Other creditors	–	121
Other creditors	5,094	–
	---------	---------
	523,614	274,095
	---------	---------

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1	1	1	1
	----	----	----	----

9. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr A Rothwell	( 426)	1,942	( 1,516)	–
	----	-------	-------	----

	2024
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr A Rothwell	( 72,068)	87,685	( 16,043)	( 426)
	--------	--------	--------	----

10. Controlling party

The company's immediate parent is Vitality Events Ltd, a company limited by shares and incorporated in England and Wales. The ultimate parent company is Jane Tomlinson Appeal, a charitable company registered in England and Wales. The registered office of Jane Tomlinson Appeal is: Unit 5 Madison Court, George Mann Road, Hunslet, Leeds, LS10 1DX.