Btf Industries Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12870963

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		1,158,566		1,158,566

			1,158,566		1,158,566
CURRENT ASSETS
Debtors	5	37,313		37,313

		37,313		37,313
Creditors: Amounts Falling Due Within One Year	6	(732,969 )		(802,969 )

NET CURRENT ASSETS (LIABILITIES)			(695,656 )		(765,656 )

TOTAL ASSETS LESS CURRENT LIABILITIES			462,910		392,910

NET ASSETS			462,910		392,910

CAPITAL AND RESERVES
Called up share capital			397,793		397,793
Share premium account			60,773		60,773
Profit and Loss Account			4,344		(65,656 )

SHAREHOLDERS' FUNDS			462,910		392,910

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Btf Industries Limited

Balance Sheet (continued)

As At 31 December 2025

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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Jacob Third

Director

23 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Btf Industries Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 12870963 . The registered office is Hallam Internet Limited, Fenchurch House, 12, King Street, Nottingham, Nottinghamshire, England, NG1 2AS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Financial Instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade debtors and creditors are classified as basic financial instruments and are recognised at transaction price less any impairment. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Other debtors and creditors are measured at amortised cost using the effective interest rate method.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received.

2.3. Taxation

The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related 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.

Current 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

Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually.

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Btf Industries Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.4. Investments

All investments are initially recognised at cost. They are subsequently measured at cost less accumulated impairment losses, following an assesment carried out at each reporting date to determine whether there are indicators the investment may need to be impaired.

2.5. Not trading

The company did not trade throughout year ended 31 December 2025.

3. Average Number of Employees

	2025	2024
Average number of employees, including directors, during the year	6	6

	6	6

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 January 2025	1,158,566

As at 31 December 2025	1,158,566

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	1,158,566

As at 1 January 2025	1,158,566

Clock Tower Digital Limited

The company holds 100% of the share capital in Clock Tower Digital Limited.

Profit for the year: £166,834

Capital and reserves: £1,019,816

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Btf Industries Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	37,313	37,313

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Amounts owed to group undertakings	732,969	802,969

7. Related Party Transactions

At the year end, two directors owed £37,313 (2024: £37,313) to the company.

The balance is unsecured, interest-free and repayable on demand. No interest was charged during the year.

8. Ultimate Controlling Party

The company is a wholly owed subsidiary of Hallam (EOT) Limited whose registered office is "Hallam Internet Limited, Fenchurch House, 12, King Street, Nottingham, Nottinghamshire, England, NG1 2AS".

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