2022-09-012023-08-312023-08-31false08188410ARCHIBALD BUTLER LIMITED2024-04-0862020iso4217:GBPxbrli:pure081884102022-09-01081884102023-08-31081884102022-09-012023-08-31081884102021-09-01081884102022-08-31081884102021-09-012022-08-3108188410bus:SmallEntities2022-09-012023-08-3108188410bus:AuditExempt-NoAccountantsReport2022-09-012023-08-3108188410bus:FullAccounts2022-09-012023-08-3108188410bus:PrivateLimitedCompanyLtd2022-09-012023-08-3108188410core:WithinOneYear2023-08-3108188410core:AfterOneYear2023-08-3108188410core:WithinOneYear2022-08-3108188410core:AfterOneYear2022-08-3108188410core:ShareCapital2023-08-3108188410core:SharePremium2023-08-3108188410core:RevaluationReserve2023-08-3108188410core:OtherReservesSubtotal2023-08-3108188410core:RetainedEarningsAccumulatedLosses2023-08-3108188410core:ShareCapital2022-08-3108188410core:SharePremium2022-08-3108188410core:RevaluationReserve2022-08-3108188410core:OtherReservesSubtotal2022-08-3108188410core:RetainedEarningsAccumulatedLosses2022-08-3108188410core:LandBuildings2023-08-3108188410core:PlantMachinery2023-08-3108188410core:Vehicles2023-08-3108188410core:FurnitureFittings2023-08-3108188410core:OfficeEquipment2023-08-3108188410core:NetGoodwill2023-08-3108188410core:IntangibleAssetsOtherThanGoodwill2023-08-3108188410core:ListedExchangeTraded2023-08-3108188410core:UnlistedNon-exchangeTraded2023-08-3108188410core:LandBuildings2022-08-3108188410core:PlantMachinery2022-08-3108188410core:Vehicles2022-08-3108188410core:FurnitureFittings2022-08-3108188410core:OfficeEquipment2022-08-3108188410core:NetGoodwill2022-08-3108188410core:IntangibleAssetsOtherThanGoodwill2022-08-3108188410core:ListedExchangeTraded2022-08-3108188410core:UnlistedNon-exchangeTraded2022-08-3108188410core:LandBuildings2022-09-012023-08-3108188410core:PlantMachinery2022-09-012023-08-3108188410core:Vehicles2022-09-012023-08-3108188410core:FurnitureFittings2022-09-012023-08-3108188410core:OfficeEquipment2022-09-012023-08-3108188410core:NetGoodwill2022-09-012023-08-3108188410core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3108188410core:ListedExchangeTraded2022-09-012023-08-3108188410core:UnlistedNon-exchangeTraded2022-09-012023-08-3108188410core:MoreThanFiveYears2022-09-012023-08-3108188410core:Non-currentFinancialInstruments2023-08-3108188410core:Non-currentFinancialInstruments2022-08-3108188410dpl:CostSales2022-09-012023-08-3108188410dpl:DistributionCosts2022-09-012023-08-3108188410core:LandBuildings2022-09-012023-08-3108188410core:PlantMachinery2022-09-012023-08-3108188410core:Vehicles2022-09-012023-08-3108188410core:FurnitureFittings2022-09-012023-08-3108188410core:OfficeEquipment2022-09-012023-08-3108188410dpl:AdministrativeExpenses2022-09-012023-08-3108188410core:NetGoodwill2022-09-012023-08-3108188410core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3108188410dpl:GroupUndertakings2022-09-012023-08-3108188410dpl:ParticipatingInterests2022-09-012023-08-3108188410dpl:GroupUndertakingscore:ListedExchangeTraded2022-09-012023-08-3108188410core:ListedExchangeTraded2022-09-012023-08-3108188410dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-09-012023-08-3108188410core:UnlistedNon-exchangeTraded2022-09-012023-08-3108188410dpl:CostSales2021-09-012022-08-3108188410dpl:DistributionCosts2021-09-012022-08-3108188410core:LandBuildings2021-09-012022-08-3108188410core:PlantMachinery2021-09-012022-08-3108188410core:Vehicles2021-09-012022-08-3108188410core:FurnitureFittings2021-09-012022-08-3108188410core:OfficeEquipment2021-09-012022-08-3108188410dpl:AdministrativeExpenses2021-09-012022-08-3108188410core:NetGoodwill2021-09-012022-08-3108188410core:IntangibleAssetsOtherThanGoodwill2021-09-012022-08-3108188410dpl:GroupUndertakings2021-09-012022-08-3108188410dpl:ParticipatingInterests2021-09-012022-08-3108188410dpl:GroupUndertakingscore:ListedExchangeTraded2021-09-012022-08-3108188410core:ListedExchangeTraded2021-09-012022-08-3108188410dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-09-012022-08-3108188410core:UnlistedNon-exchangeTraded2021-09-012022-08-3108188410core:NetGoodwill2023-08-3108188410core:IntangibleAssetsOtherThanGoodwill2023-08-3108188410core:LandBuildings2023-08-3108188410core:PlantMachinery2023-08-3108188410core:Vehicles2023-08-3108188410core:FurnitureFittings2023-08-3108188410core:OfficeEquipment2023-08-3108188410core:AfterOneYear2023-08-3108188410core:WithinOneYear2023-08-3108188410core:ListedExchangeTraded2023-08-3108188410core:UnlistedNon-exchangeTraded2023-08-3108188410core:ShareCapital2023-08-3108188410core:SharePremium2023-08-3108188410core:RevaluationReserve2023-08-3108188410core:OtherReservesSubtotal2023-08-3108188410core:RetainedEarningsAccumulatedLosses2023-08-3108188410core:NetGoodwill2022-08-3108188410core:IntangibleAssetsOtherThanGoodwill2022-08-3108188410core:LandBuildings2022-08-3108188410core:PlantMachinery2022-08-3108188410core:Vehicles2022-08-3108188410core:FurnitureFittings2022-08-3108188410core:OfficeEquipment2022-08-3108188410core:AfterOneYear2022-08-3108188410core:WithinOneYear2022-08-3108188410core:ListedExchangeTraded2022-08-3108188410core:UnlistedNon-exchangeTraded2022-08-3108188410core:ShareCapital2022-08-3108188410core:SharePremium2022-08-3108188410core:RevaluationReserve2022-08-3108188410core:OtherReservesSubtotal2022-08-3108188410core:RetainedEarningsAccumulatedLosses2022-08-3108188410core:NetGoodwill2021-09-0108188410core:IntangibleAssetsOtherThanGoodwill2021-09-0108188410core:LandBuildings2021-09-0108188410core:PlantMachinery2021-09-0108188410core:Vehicles2021-09-0108188410core:FurnitureFittings2021-09-0108188410core:OfficeEquipment2021-09-0108188410core:AfterOneYear2021-09-0108188410core:WithinOneYear2021-09-0108188410core:ListedExchangeTraded2021-09-0108188410core:UnlistedNon-exchangeTraded2021-09-0108188410core:ShareCapital2021-09-0108188410core:SharePremium2021-09-0108188410core:RevaluationReserve2021-09-0108188410core:OtherReservesSubtotal2021-09-0108188410core:RetainedEarningsAccumulatedLosses2021-09-0108188410core:AfterOneYear2022-09-012023-08-3108188410core:WithinOneYear2022-09-012023-08-3108188410core:Non-currentFinancialInstrumentscore:CostValuation2022-09-012023-08-3108188410core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-09-012023-08-3108188410core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-09-012023-08-3108188410core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-09-012023-08-3108188410core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-09-012023-08-3108188410core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-09-012023-08-3108188410core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-09-012023-08-3108188410core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-09-012023-08-3108188410core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-09-012023-08-3108188410core:Non-currentFinancialInstrumentscore:CostValuation2023-08-3108188410core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-3108188410core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-3108188410core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-3108188410core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-3108188410core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-3108188410core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-3108188410core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-3108188410core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-3108188410core:Non-currentFinancialInstrumentscore:CostValuation2022-08-3108188410core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-08-3108188410core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-08-3108188410core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-08-3108188410core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-08-3108188410core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-08-3108188410core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-08-3108188410core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-08-3108188410core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-08-3108188410bus:Director12022-09-012023-08-31

ARCHIBALD BUTLER LIMITED

Registered Number
08188410
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

ARCHIBALD BUTLER LIMITED
Company Information
for the year from 1 September 2022 to 31 August 2023

Director

BUTLER, Archibald

Company Secretary

BUTLER, Archibald

Registered Address

Palmeira Avenue Mansions
19 Church Road
Hove
BN3 2FA

Registered Number

08188410 (England and Wales)
ARCHIBALD BUTLER LIMITED
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets32,4072,382
2,4072,382
Current assets
Debtors4,8308,385
Cash at bank and on hand15,58010,839
20,41019,224
Creditors amounts falling due within one year4(22,119)(18,684)
Net current assets (liabilities)(1,709)540
Total assets less current liabilities6982,922
Provisions for liabilities5(457)(453)
Net assets2412,469
Capital and reserves
Called up share capital22
Profit and loss account2392,467
Shareholders' funds2412,469
The financial statements were approved and authorised for issue by the Director on 8 April 2024, and are signed on its behalf by:
BUTLER, Archibald
Director
Registered Company No. 08188410
ARCHIBALD BUTLER LIMITED
Notes to the Financial Statements
for the year ended 31 August 2023

1.Accounting policies
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.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
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.
Foreign currency translation
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Office Equipment25
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 September 227,8847,884
Additions662662
At 31 August 238,5468,546
Depreciation and impairment
At 01 September 225,5025,502
Charge for year637637
At 31 August 236,1396,139
Net book value
At 31 August 232,4072,407
At 31 August 222,3822,382
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables762210
Taxation and social security20,92010,089
Other creditors4378,385
Total22,11918,684
5.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)457453
Total457453
6.Related party transactions
The company has taken advantage of the exemption under FRS 102 1AC.35 whereby particulars need not be given for related party transactions concluded under normal market conditions, or transactions entered into between two or more members of a group, provided that any subsidiary which is party to the transactions is wholly-owned by such a member.