Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-312022-04-01falseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08922681 2022-04-01 2023-03-31 08922681 2021-04-01 2022-03-31 08922681 2023-03-31 08922681 2022-03-31 08922681 c:Director1 2022-04-01 2023-03-31 08922681 c:RegisteredOffice 2022-04-01 2023-03-31 08922681 d:OfficeEquipment 2022-04-01 2023-03-31 08922681 d:OfficeEquipment 2023-03-31 08922681 d:OfficeEquipment 2022-03-31 08922681 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 08922681 d:CurrentFinancialInstruments 2023-03-31 08922681 d:CurrentFinancialInstruments 2022-03-31 08922681 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 08922681 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 08922681 d:ShareCapital 2023-03-31 08922681 d:ShareCapital 2022-03-31 08922681 d:RetainedEarningsAccumulatedLosses 2023-03-31 08922681 d:RetainedEarningsAccumulatedLosses 2022-03-31 08922681 c:FRS102 2022-04-01 2023-03-31 08922681 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 08922681 c:FullAccounts 2022-04-01 2023-03-31 08922681 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 08922681 2 2022-04-01 2023-03-31 08922681 6 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure
Company registration number: 08922681







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2023


DR PATRICK BUTLER LIMITED






































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DR PATRICK BUTLER LIMITED
 


 
COMPANY INFORMATION


Director
Dr P J Butler 




Registered number
08922681



Registered office
Courtyard Close
Rhinefield Road

Brockenhurst

Hampshire

SO42 7SQ




Accountants
Menzies LLP
Chartered Accountants

3000a Parkway

Whiteley

Hampshire

PO15 7FX





 


DR PATRICK BUTLER LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 6


 


DR PATRICK BUTLER LIMITED
REGISTERED NUMBER:08922681



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
244
-

Investments
 5 
914
-

  
1,158
-

Current assets
  

Debtors: amounts falling due within one year
 6 
10,517
8,367

Cash at bank and in hand
  
404,250
356,258

  
414,767
364,625

Creditors: amounts falling due within one year
 7 
(24,906)
(26,601)

Net current assets
  
 
 
389,861
 
 
338,024

Total assets less current liabilities
  
391,019
338,024

  

Net assets
  
391,019
338,024

Page 1

 


DR PATRICK BUTLER LIMITED
REGISTERED NUMBER:08922681


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2023

2023
2022
£
£

Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
390,919
337,924

  
391,019
338,024


The director considers 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of .

The  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  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  were approved and authorised for issue by the board and were signed on its behalf by 




Dr P J Butler
Director

Date: 19 October 2023

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


DR PATRICK BUTLER LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

Dr Patrick Butler Limited is a private company limited by shares, registered in England and Wales. The address of its registered office is disclosed on the company information page.

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

Interest income

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

 
2.4

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 reporting date in the countries where the Company operates and generates income.

 
2.5

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 3

 


DR PATRICK BUTLER LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
20%
Straight-line

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.

 
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.7

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

 
2.8

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.

 
2.9

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 4

 


DR PATRICK BUTLER LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.10

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.

 
2.11

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 1 (2022 - 1).


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 April 2022
1,549


Additions
305



At 31 March 2023

1,854



Depreciation


At 1 April 2022
1,549


Charge for the year on owned assets
61



At 31 March 2023

1,610



Net book value



At 31 March 2023
244



At 31 March 2022
-

Page 5

 


DR PATRICK BUTLER LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

5.


Fixed asset investments





Investments in associates

£



Cost or valuation


Additions
914



At 31 March 2023
914





6.


Debtors

2023
2022
£
£


Trade debtors
10,517
8,367

10,517
8,367



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
12,400
14,021

Other creditors
11,256
11,110

Accruals and deferred income
1,250
1,470

24,906
26,601



8.


Transactions with directors

At the year end, included within creditors due under one year was a directors loan account balance owed by the company amounting to £11,255 (2022 - £11,110).

 
Page 6