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Registered number: 11347092
Butler & White Ltd
Financial Statements
For The Year Ended 31 May 2023
James F White & Associates
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11347092
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 203 292
203 292
Creditors: Amounts Falling Due Within One Year 5 (24,568 ) (22,928 )
NET CURRENT ASSETS (LIABILITIES) (24,568 ) (22,928 )
TOTAL ASSETS LESS CURRENT LIABILITIES (24,365 ) (22,636 )
NET LIABILITIES (24,365 ) (22,636 )
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account (24,366 ) (22,637 )
SHAREHOLDERS' FUNDS (24,365) (22,636)
Page 1
Page 2
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Claire White
Director
12th February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Butler & White Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11347092 . The registered office is The Lodge Little Drove, Bramber, Steyning, West Sussex, BN44 3PP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25%
Computer Equipment 33.3%
2.4. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:-one 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 June 2022 329 950 1,279
As at 31 May 2023 329 950 1,279
Depreciation
As at 1 June 2022 225 762 987
Provided during the period 26 63 89
As at 31 May 2023 251 825 1,076
Net Book Value
As at 31 May 2023 78 125 203
As at 1 June 2022 104 188 292
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Director's loan account 24,568 22,928
24,568 22,928
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4