Caseware UK (AP4) 2022.0.179 2022.0.179 2022-06-302022-06-30falsefalse2021-07-01waste management services22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05835301 2021-07-01 2022-06-30 05835301 2020-07-01 2021-06-30 05835301 2022-06-30 05835301 2021-06-30 05835301 c:Director3 2021-07-01 2022-06-30 05835301 d:PlantMachinery 2021-07-01 2022-06-30 05835301 d:PlantMachinery 2022-06-30 05835301 d:PlantMachinery 2021-06-30 05835301 d:PlantMachinery d:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 05835301 d:MotorVehicles 2021-07-01 2022-06-30 05835301 d:MotorVehicles 2022-06-30 05835301 d:MotorVehicles 2021-06-30 05835301 d:MotorVehicles d:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 05835301 d:FurnitureFittings 2021-07-01 2022-06-30 05835301 d:FurnitureFittings 2022-06-30 05835301 d:FurnitureFittings 2021-06-30 05835301 d:FurnitureFittings d:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 05835301 d:OwnedOrFreeholdAssets 2021-07-01 2022-06-30 05835301 d:Goodwill 2022-06-30 05835301 d:Goodwill 2021-06-30 05835301 d:CurrentFinancialInstruments 2022-06-30 05835301 d:CurrentFinancialInstruments 2021-06-30 05835301 d:Non-currentFinancialInstruments 2022-06-30 05835301 d:Non-currentFinancialInstruments 2021-06-30 05835301 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 05835301 d:CurrentFinancialInstruments d:WithinOneYear 2021-06-30 05835301 d:Non-currentFinancialInstruments d:AfterOneYear 2022-06-30 05835301 d:Non-currentFinancialInstruments d:AfterOneYear 2021-06-30 05835301 d:ShareCapital 2022-06-30 05835301 d:ShareCapital 2021-06-30 05835301 d:OtherMiscellaneousReserve 2022-06-30 05835301 d:OtherMiscellaneousReserve 2021-06-30 05835301 d:RetainedEarningsAccumulatedLosses 2022-06-30 05835301 d:RetainedEarningsAccumulatedLosses 2021-06-30 05835301 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2022-06-30 05835301 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2021-06-30 05835301 c:FRS102 2021-07-01 2022-06-30 05835301 c:AuditExempt-NoAccountantsReport 2021-07-01 2022-06-30 05835301 c:FullAccounts 2021-07-01 2022-06-30 05835301 c:PrivateLimitedCompanyLtd 2021-07-01 2022-06-30 05835301 d:HirePurchaseContracts d:WithinOneYear 2022-06-30 05835301 d:HirePurchaseContracts d:WithinOneYear 2021-06-30 05835301 d:HirePurchaseContracts d:BetweenOneFiveYears 2022-06-30 05835301 d:HirePurchaseContracts d:BetweenOneFiveYears 2021-06-30 05835301 2 2021-07-01 2022-06-30 05835301 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2022-06-30 05835301 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2021-06-30 05835301 d:LeasedAssetsHeldAsLessee 2022-06-30 05835301 d:LeasedAssetsHeldAsLessee 2021-06-30 iso4217:GBP xbrli:pure

Registered number: 05835301









BUTLER-HALL ENGINEERING LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2022

 
BUTLER-HALL ENGINEERING LTD
REGISTERED NUMBER: 05835301

BALANCE SHEET
AS AT 30 JUNE 2022

2022
2021
Note
£
£

Fixed assets
  

Tangible assets
 5 
49,745
4,288

  
49,745
4,288

Current assets
  

Stocks
 6 
15,525
13,394

Debtors: amounts falling due within one year
 7 
31,667
7,467

Cash at bank and in hand
 8 
19,845
32,234

  
67,037
53,095

Creditors: amounts falling due within one year
 9 
(63,794)
(21,983)

Net current assets
  
 
 
3,243
 
 
31,112

Total assets less current liabilities
  
52,988
35,400

Creditors: amounts falling due after more than one year
 10 
(43,187)
-

  

Net assets
  
9,801
35,400


Capital and reserves
  

Called up share capital 
  
1
1

Other reserves
  
1
1

Profit and loss account
  
9,799
35,398

  
9,801
35,400


Page 1

 
BUTLER-HALL ENGINEERING LTD
REGISTERED NUMBER: 05835301
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2022

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 October 2023.




................................................
Stephen Welch
Director

The notes on pages 3 to 11 form part of these financial statements.

Page 2

 
BUTLER-HALL ENGINEERING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022

1.


General information

Butler-Hall Engineering Ltd is a private company, incorporated in England and Wales, limited by its share capital.  The principal activity of the Company throughout the year was the provision of waste services.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
BUTLER-HALL ENGINEERING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022

2.Accounting policies (continued)

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.8

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 
BUTLER-HALL ENGINEERING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022

2.Accounting policies (continued)


2.9
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
15%
reducing balance
Motor vehicles
-
25%
reducing balance
Fixtures and fittings
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.10

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.11

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.

 
2.12

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.13

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.

Page 5

 
BUTLER-HALL ENGINEERING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022

2.Accounting policies (continued)

 
2.14

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

 
2.15

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2021 - 2).

Page 6

 
BUTLER-HALL ENGINEERING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022

4.


Intangible assets




Goodwill

£



Cost


At 1 July 2021
27,500



At 30 June 2022

27,500



Amortisation


At 1 July 2021
27,500



At 30 June 2022

27,500



Net book value



At 30 June 2022
-



At 30 June 2021
-



Page 7

 
BUTLER-HALL ENGINEERING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022

5.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


At 1 July 2021
1,003
16,000
2,483
19,486


Additions
-
62,000
-
62,000



At 30 June 2022

1,003
78,000
2,483
81,486



Depreciation


At 1 July 2021
712
12,203
2,283
15,198


Charge for the year on owned assets
44
16,449
50
16,543



At 30 June 2022

756
28,652
2,333
31,741



Net book value



At 30 June 2022
247
49,348
150
49,745



At 30 June 2021
291
3,797
200
4,288

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2022
2021
£
£



Motor vehicles
46,500
-

46,500
-


6.


Stocks

2022
2021
£
£

Stock and work in progress
15,525
13,394

15,525
13,394


Page 8

 
BUTLER-HALL ENGINEERING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022

7.


Debtors

2022
2021
£
£


Trade debtors
30,167
7,467

Amounts owed by joint ventures and associated undertakings
1,500
-

31,667
7,467



8.


Cash and cash equivalents

2022
2021
£
£

Cash at bank and in hand
19,845
32,234

19,845
32,234



9.


Creditors: Amounts falling due within one year

2022
2021
£
£

Trade creditors
19,123
4,683

Amounts owed to joint ventures
3,665
-

Corporation tax
1,576
1,464

Other taxation and social security
6,203
12,816

Obligations under finance lease and hire purchase contracts
5,807
-

Other creditors
1,740
1,920

Accruals and deferred income
25,680
1,100

63,794
21,983



10.


Creditors: Amounts falling due after more than one year

2022
2021
£
£

Net obligations under finance leases and hire purchase contracts
43,187
-

43,187
-


Page 9

 
BUTLER-HALL ENGINEERING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022

11.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2022
2021
£
£


Within one year
5,807
-

Between 1-5 years
43,187
-

48,994
-


12.


Financial instruments

2022
2021
£
£

Financial assets


Financial assets measured at fair value through profit or loss
19,845
32,234




Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.


13.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £33,000 (2021 - £117,500) . Contributions totalling £nil (2021 - £nil) were payable to the fund at the balance sheet date.


14.


Related party transactions

Going Environmental Ltd is a company in which the directors Thomas Seward, Stephen Welch and Fraser Deans are also directors and shareholders.  During the year the Company made purchases of £38,941 with Going Environmental Ltd.  The Company also paid dividends of £26,500 to Going Environmental Ltd.  At the year end £3,665 was due from the Company.
Going Group Ltd is a company in which the directors Stephen Welch and Fraser Deans are also directors and shareholders.  During the year the Company made purchases of £35,772 and sales of £5,284 with Going Group Ltd.  At the year end £1,500 was due to the Company.
Going Underground Ltd is a company in which the directors Stephen Welch and Fraser Deans are also directors and shareholders.  During the year the Company made purchases of £23,167 and sales of £300 with Going Underground Ltd.  At the year end £nil was outstanding.

Page 10

 
BUTLER-HALL ENGINEERING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022

15.


Controlling party

There is no overall controlling party.

 
Page 11