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REGISTERED NUMBER: 11866842 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Boughton Butler Limited

Boughton Butler Limited (Registered number: 11866842)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Boughton Butler Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: A J Boughton
D M Stiff





SECRETARY:





REGISTERED OFFICE: Unit 14 Elgar Business Centre
Moseley Road, Hallow
Worcester
Worcestershire
WR2 6NJ





REGISTERED NUMBER: 11866842 (England and Wales)





ACCOUNTANTS: SW&A Accountants
Unit 14
Elgar Business Centre
Moseley Road
Worcester
Worcestershire
WR2 6NJ

Boughton Butler Limited (Registered number: 11866842)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 2,700 3,150
Tangible assets 5 1,135 1,993
3,835 5,143

CURRENT ASSETS
Debtors 6 65,868 55,954
Cash at bank 6,230 9,385
72,098 65,339
CREDITORS
Amounts falling due within one year 7 36,298 25,040
NET CURRENT ASSETS 35,800 40,299
TOTAL ASSETS LESS CURRENT
LIABILITIES

39,635

45,442

CREDITORS
Amounts falling due after more than
one year

8

(33,042

)

(43,135

)

PROVISIONS FOR LIABILITIES (729 ) (977 )
NET ASSETS 5,864 1,330

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 5,854 1,320
5,864 1,330

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Boughton Butler Limited (Registered number: 11866842)

Balance Sheet - continued
31 March 2023


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 October 2023 and were signed on its behalf by:




A J Boughton - Director



D M Stiff - Director


Boughton Butler Limited (Registered number: 11866842)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Boughton Butler Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost and 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Boughton Butler Limited (Registered number: 11866842)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 4,500
AMORTISATION
At 1 April 2022 1,350
Charge for year 450
At 31 March 2023 1,800
NET BOOK VALUE
At 31 March 2023 2,700
At 31 March 2022 3,150

Boughton Butler Limited (Registered number: 11866842)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022
and 31 March 2023 4,428
DEPRECIATION
At 1 April 2022 2,435
Charge for year 858
At 31 March 2023 3,293
NET BOOK VALUE
At 31 March 2023 1,135
At 31 March 2022 1,993

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 28,400 32,500
Other debtors 37,468 23,454
65,868 55,954

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Taxation and social security 34,178 22,920
Other creditors 2,120 2,120
36,298 25,040

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans 33,042 43,135

Amounts falling due in more than five years:

Repayable by instalments
Bounce Back Loan 33,042 43,135