| BTECH LTD |
| Registered number: |
04926926 |
| Balance Sheet |
| as at 31 August 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
|
|
|
476,228 |
|
|
493,569 |
|
| Current assets |
| Stocks |
|
|
5,000 |
|
|
5,000 |
| Debtors |
5 |
|
619,830 |
|
|
439,927 |
| Cash at bank and in hand |
|
|
173,729 |
|
|
343,634 |
|
|
|
798,559 |
|
|
788,561 |
|
| Creditors: amounts falling due within one year |
6 |
|
(195,550) |
|
|
(224,812) |
|
| Net current assets |
|
|
|
603,009 |
|
|
563,749 |
|
| Total assets less current liabilities |
|
|
|
1,079,237 |
|
|
1,057,318 |
|
| Creditors: amounts falling due after more than one year |
7 |
|
|
(185,580) |
|
|
(197,919) |
|
| Provisions for liabilities |
|
|
|
(254) |
|
|
(254) |
|
|
| Net assets |
|
|
|
893,403 |
|
|
859,145 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
893,303 |
|
|
859,045 |
|
| Shareholders' funds |
|
|
|
893,403 |
|
|
859,145 |
|
|
|
|
- |
|
|
- |
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Brendan Tynan |
| Director |
| Approved by the board on 28 November 2025 |
|
| BTECH LTD |
| Notes to the Accounts |
| for the year ended 31 August 2024 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. |
|
|
Turnover |
|
Turnover represents the value, net of value added tax, of services provided to customers. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful lives using the following rates |
|
|
Office equipment |
over 3 years |
|
Tools and equipment |
over 5 years |
|
Freehold buildings |
over 50 years |
|
Motor vehicles |
over 5 years |
|
|
Stocks |
|
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. revenue is recognised. |
|
|
Debtors |
|
Debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are recognised at transaction price including any transaction costs. |
|
|
Creditors |
|
Creditors are measured at transaction price (which is usually the invoice price). |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing differences. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
6 |
|
5 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets - land and buildings |
£ |
|
|
Land and Buildings |
|
Cost |
|
Additions |
435,338 |
|
At 31 August 2025 |
435,338 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
Provided during the year |
21,767 |
|
At 31 August 2025 |
21,767 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 August 2025 |
413,571 |
|
|
|
|
|
|
|
|
|
|
|
| 4 |
Tangible fixed assets |
|
|
Office equipment |
|
Tools and equipment |
|
Motor vehicles |
|
Total |
| £ |
£ |
£ |
£ |
|
Cost |
|
At 1 September 2024 |
36,482 |
|
111,482 |
|
102,778 |
|
250,742 |
|
Additions |
531 |
|
10,454 |
|
26,020 |
|
37,005 |
|
At 31 August 2025 |
37,013 |
|
121,936 |
|
128,798 |
|
287,747 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 September 2024 |
35,796 |
|
48,936 |
|
91,515 |
|
176,247 |
|
Charge for the year |
496 |
|
20,247 |
|
10,759 |
|
31,502 |
|
At 31 August 2025 |
36,292 |
|
69,183 |
|
102,274 |
|
207,749 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 August 2025 |
721 |
|
52,753 |
|
26,524 |
|
79,998 |
|
At 31 August 2024 |
686 |
|
62,546 |
|
11,263 |
|
74,495 |
|
|
|
|
|
|
|
|
|
|
|
Freehold land and buildings: |
2025 |
|
2024 |
| £ |
£ |
|
Historical cost |
435,338 |
|
435,338 |
|
Cumulative depreciation based on historical cost |
(43,534) |
|
(21,767) |
|
|
|
|
|
|
391,804 |
|
413,571 |
|
|
|
|
|
|
|
|
|
|
|
| 5 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
618,848 |
|
438,945 |
|
Other debtors |
982 |
|
982 |
|
|
|
|
|
|
619,830 |
|
439,927 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade creditors |
(5,954) |
|
(7,117) |
|
Corporation tax |
37,198 |
|
80,649 |
|
Other taxes and social security costs |
124,480 |
|
122,507 |
|
Directors' loan accounts |
39,826 |
|
28,773 |
|
|
|
|
|
|
195,550 |
|
224,812 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans |
185,580 |
|
197,919 |
|
|
|
|
|
|
|
|
|
|
| 8 |
Loans |
2025 |
|
2024 |
| £ |
£ |
|
Amounts payable otherwise than by instalment falling due for payment after more than five years |
|
- |
|
- |
|
Instalments falling due for payment within five years |
45,000 |
|
40,574 |
|
Instalments falling due for payment after more than five years |
140,580 |
|
157,345 |
|
|
|
|
|
|
185,580 |
|
197,919 |
|
|
|
|
|
|
|
|
|
|
|
|
| 9 |
Other information |
|
|
BTECH LTD is a private company limited by shares and incorporated in England. Its registered office is: |
|
97 Rodway Road |
|
Patchway |
|
Bristol |
|
BS34 5PH |