2022-02-012023-01-312023-01-31false13154250BREAD AND BUTTER COLLECTION LIMITED2023-10-2747910iso4217:GBPxbrli:pure131542502022-02-01131542502023-01-31131542502022-02-012023-01-31131542502021-01-25131542502022-01-31131542502021-01-252022-01-3113154250bus:SmallEntities2022-02-012023-01-3113154250bus:AuditExempt-NoAccountantsReport2022-02-012023-01-3113154250bus:FullAccounts2022-02-012023-01-3113154250bus:PrivateLimitedCompanyLtd2022-02-012023-01-3113154250core:WithinOneYear2023-01-3113154250core:AfterOneYear2023-01-3113154250core:WithinOneYear2022-01-3113154250core:AfterOneYear2022-01-3113154250core:ShareCapital2023-01-3113154250core:SharePremium2023-01-3113154250core:RevaluationReserve2023-01-3113154250core:OtherReservesSubtotal2023-01-3113154250core:RetainedEarningsAccumulatedLosses2023-01-3113154250core:ShareCapital2022-01-3113154250core:SharePremium2022-01-3113154250core:RevaluationReserve2022-01-3113154250core:OtherReservesSubtotal2022-01-3113154250core:RetainedEarningsAccumulatedLosses2022-01-3113154250core:LandBuildings2023-01-3113154250core:PlantMachinery2023-01-3113154250core:Vehicles2023-01-3113154250core:FurnitureFittings2023-01-3113154250core:OfficeEquipment2023-01-3113154250core:NetGoodwill2023-01-3113154250core:IntangibleAssetsOtherThanGoodwill2023-01-3113154250core:ListedExchangeTraded2023-01-3113154250core:UnlistedNon-exchangeTraded2023-01-3113154250core:LandBuildings2022-01-3113154250core:PlantMachinery2022-01-3113154250core:Vehicles2022-01-3113154250core:FurnitureFittings2022-01-3113154250core:OfficeEquipment2022-01-3113154250core:NetGoodwill2022-01-3113154250core:IntangibleAssetsOtherThanGoodwill2022-01-3113154250core:ListedExchangeTraded2022-01-3113154250core:UnlistedNon-exchangeTraded2022-01-3113154250core:LandBuildings2022-02-012023-01-3113154250core:PlantMachinery2022-02-012023-01-3113154250core:Vehicles2022-02-012023-01-3113154250core:FurnitureFittings2022-02-012023-01-3113154250core:OfficeEquipment2022-02-012023-01-3113154250core:NetGoodwill2022-02-012023-01-3113154250core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3113154250core:ListedExchangeTraded2022-02-012023-01-3113154250core:UnlistedNon-exchangeTraded2022-02-012023-01-3113154250core:MoreThanFiveYears2022-02-012023-01-3113154250core:Non-currentFinancialInstruments2023-01-3113154250core:Non-currentFinancialInstruments2022-01-3113154250dpl:CostSales2022-02-012023-01-3113154250dpl:DistributionCosts2022-02-012023-01-3113154250core:LandBuildings2022-02-012023-01-3113154250core:PlantMachinery2022-02-012023-01-3113154250core:Vehicles2022-02-012023-01-3113154250core:FurnitureFittings2022-02-012023-01-3113154250core:OfficeEquipment2022-02-012023-01-3113154250dpl:AdministrativeExpenses2022-02-012023-01-3113154250core:NetGoodwill2022-02-012023-01-3113154250core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3113154250dpl:GroupUndertakings2022-02-012023-01-3113154250dpl:ParticipatingInterests2022-02-012023-01-3113154250dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3113154250core:ListedExchangeTraded2022-02-012023-01-3113154250dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3113154250core:UnlistedNon-exchangeTraded2022-02-012023-01-3113154250dpl:CostSales2021-01-252022-01-3113154250dpl:DistributionCosts2021-01-252022-01-3113154250core:LandBuildings2021-01-252022-01-3113154250core:PlantMachinery2021-01-252022-01-3113154250core:Vehicles2021-01-252022-01-3113154250core:FurnitureFittings2021-01-252022-01-3113154250core:OfficeEquipment2021-01-252022-01-3113154250dpl:AdministrativeExpenses2021-01-252022-01-3113154250core:NetGoodwill2021-01-252022-01-3113154250core:IntangibleAssetsOtherThanGoodwill2021-01-252022-01-3113154250dpl:GroupUndertakings2021-01-252022-01-3113154250dpl:ParticipatingInterests2021-01-252022-01-3113154250dpl:GroupUndertakingscore:ListedExchangeTraded2021-01-252022-01-3113154250core:ListedExchangeTraded2021-01-252022-01-3113154250dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-01-252022-01-3113154250core:UnlistedNon-exchangeTraded2021-01-252022-01-3113154250core:NetGoodwill2023-01-3113154250core:IntangibleAssetsOtherThanGoodwill2023-01-3113154250core:LandBuildings2023-01-3113154250core:PlantMachinery2023-01-3113154250core:Vehicles2023-01-3113154250core:FurnitureFittings2023-01-3113154250core:OfficeEquipment2023-01-3113154250core:AfterOneYear2023-01-3113154250core:WithinOneYear2023-01-3113154250core:ListedExchangeTraded2023-01-3113154250core:UnlistedNon-exchangeTraded2023-01-3113154250core:ShareCapital2023-01-3113154250core:SharePremium2023-01-3113154250core:RevaluationReserve2023-01-3113154250core:OtherReservesSubtotal2023-01-3113154250core:RetainedEarningsAccumulatedLosses2023-01-3113154250core:NetGoodwill2022-01-3113154250core:IntangibleAssetsOtherThanGoodwill2022-01-3113154250core:LandBuildings2022-01-3113154250core:PlantMachinery2022-01-3113154250core:Vehicles2022-01-3113154250core:FurnitureFittings2022-01-3113154250core:OfficeEquipment2022-01-3113154250core:AfterOneYear2022-01-3113154250core:WithinOneYear2022-01-3113154250core:Liste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BREAD AND BUTTER COLLECTION LIMITED

Registered Number
13154250
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2023

BREAD AND BUTTER COLLECTION LIMITED
Company Information
for the year from 1 February 2022 to 31 January 2023

Directors

WHITTLE, Benjamin
WILLIS, Samuel Desmond

Registered Address

C/O Eaccounts Ltd Cardigan House
Ground Floor, Castle Court
Swansea
SA7 9LA

Registered Number

13154250 (England and Wales)
BREAD AND BUTTER COLLECTION LIMITED
Statement of Financial Position
31 January 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5559800
559800
Current assets
Stocks611,00010,000
Debtors71,699-
Cash at bank and on hand3,108188
15,80710,188
Creditors amounts falling due within one year8(8,295)(18,628)
Net current assets (liabilities)7,512(8,440)
Total assets less current liabilities8,071(7,640)
Net assets8,071(7,640)
Capital and reserves
Called up share capital100100
Profit and loss account7,971(7,740)
Shareholders' funds8,071(7,640)
The financial statements were approved and authorised for issue by the Board of Directors on 27 October 2023, and are signed on its behalf by:
WILLIS, Samuel Desmond
Director
Registered Company No. 13154250
BREAD AND BUTTER COLLECTION LIMITED
Notes to the Financial Statements
for the year ended 31 January 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Going concern
The company continues to adopt the going concern basis in preparing its financial statements.
4.Employee information

20232022
Average number of employees during the year11
5.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 February 221,2001,200
Additions661661
Disposals(1,200)(1,200)
At 31 January 23661661
Depreciation and impairment
At 01 February 22400400
Charge for year102102
On disposals(400)(400)
At 31 January 23102102
Net book value
At 31 January 23559559
At 31 January 22800800
6.Stocks

2023

2022

££
Other stocks11,00010,000
Total11,00010,000
7.Debtors

2023

2022

££
Other debtors1,699-
Total1,699-
Short term 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 initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables942-
Taxation and social security3,105-
Other creditors4,24818,628
Total8,29518,628
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.