2023-01-012023-12-312023-12-31false02047137Butler Construction Limited2024-07-1541201iso4217:GBPxbrli:pure020471372023-01-01020471372023-12-31020471372023-01-012023-12-31020471372022-01-01020471372022-12-31020471372022-01-012022-12-3102047137bus:SmallEntities2023-01-012023-12-3102047137bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3102047137bus:FullAccounts2023-01-012023-12-3102047137bus:PrivateLimitedCompanyLtd2023-01-012023-12-3102047137core:WithinOneYear2023-12-3102047137core:AfterOneYear2023-12-3102047137core:WithinOneYear2022-12-3102047137core:AfterOneYear2022-12-3102047137core:ShareCapital2023-12-3102047137core:SharePremium2023-12-3102047137core:RevaluationReserve2023-12-3102047137core:OtherReservesSubtotal2023-12-3102047137core:RetainedEarningsAccumulatedLosses2023-12-3102047137core:ShareCapital2022-12-3102047137core:SharePremium2022-12-3102047137core:RevaluationReserve2022-12-3102047137core:OtherReservesSubtotal2022-12-3102047137core:RetainedEarningsAccumulatedLosses2022-12-3102047137core:LandBuildings2023-12-3102047137core:PlantMachinery2023-12-3102047137core:Vehicles2023-12-3102047137core:FurnitureFittings2023-12-3102047137core:OfficeEquipment2023-12-3102047137core:NetGoodwill2023-12-3102047137core:IntangibleAssetsOtherThanGoodwill2023-12-3102047137core:ListedExchangeTraded2023-12-3102047137core:UnlistedNon-exchangeTraded2023-12-3102047137core:LandBuildings2022-12-3102047137core:PlantMachinery2022-12-3102047137core:Vehicles2022-12-3102047137core:FurnitureFittings2022-12-3102047137core:OfficeEquipment2022-12-3102047137core:NetGoodwill2022-12-3102047137core:IntangibleAssetsOtherThanGoodwill2022-12-3102047137core:ListedExchangeTraded2022-12-3102047137core:UnlistedNon-exchangeTraded2022-12-3102047137core:LandBuildings2023-01-012023-12-3102047137core:PlantMachinery2023-01-012023-12-3102047137core:Vehicles2023-01-012023-12-3102047137core:FurnitureFittings2023-01-012023-12-3102047137core:OfficeEquipment2023-01-012023-12-3102047137core:NetGoodwill2023-01-012023-12-3102047137core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3102047137core:ListedExchangeTraded2023-01-012023-12-3102047137core:UnlistedNon-exchangeTraded2023-01-012023-12-3102047137core:MoreThanFiveYears2023-01-012023-12-3102047137core:Non-currentFinancialInstruments2023-12-3102047137core:Non-currentFinancialInstruments2022-12-3102047137dpl:CostSales2023-01-012023-12-3102047137dpl:DistributionCosts2023-01-012023-12-3102047137core:LandBuildings2023-01-012023-12-3102047137core:PlantMachinery2023-01-012023-12-3102047137core:Vehicles2023-01-012023-12-3102047137core:FurnitureFittings2023-01-012023-12-3102047137core:OfficeEquipment2023-01-012023-12-3102047137dpl:AdministrativeExpenses2023-01-012023-12-3102047137core:NetGoodwill2023-01-012023-12-3102047137core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3102047137dpl:GroupUndertakings2023-01-012023-12-3102047137dpl:ParticipatingInterests2023-01-012023-12-3102047137dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3102047137core:ListedExchangeTraded2023-01-012023-12-3102047137dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3102047137core:UnlistedNon-exchangeTraded2023-01-012023-12-3102047137dpl:CostSales2022-01-012022-12-3102047137dpl:DistributionCosts2022-01-012022-12-3102047137core:LandBuildings2022-01-012022-12-3102047137core:PlantMachinery2022-01-012022-12-3102047137core:Vehicles2022-01-012022-12-3102047137core:FurnitureFittings2022-01-012022-12-3102047137core:OfficeEquipment2022-01-012022-12-3102047137dpl:AdministrativeExpenses2022-01-012022-12-3102047137core:NetGoodwill2022-01-012022-12-3102047137core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3102047137dpl:GroupUndertakings2022-01-012022-12-3102047137dpl:ParticipatingInterests2022-01-012022-12-3102047137dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3102047137core:ListedExchangeTraded2022-01-012022-12-3102047137dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3102047137core:UnlistedNon-exchangeTraded2022-01-012022-12-3102047137core:NetGoodwill2023-12-3102047137core:IntangibleAssetsOtherThanGoodwill2023-12-3102047137core:LandBuildings2023-12-3102047137core:PlantMachinery2023-12-3102047137core:Vehicles2023-12-3102047137core:FurnitureFittings2023-12-3102047137core:OfficeEquipment2023-12-3102047137core:AfterOneYear2023-12-3102047137core:WithinOneYear2023-12-3102047137core:ListedExchangeTraded2023-12-3102047137core:UnlistedNon-exchangeTraded2023-12-3102047137core:ShareCapital2023-12-3102047137core:SharePremium2023-12-3102047137core:RevaluationReserve2023-12-3102047137core:OtherReservesSubtotal2023-12-3102047137core:RetainedEarningsAccumulatedLosses2023-12-3102047137core:NetGoodwill2022-12-3102047137core:IntangibleAssetsOtherThanGoodwill2022-12-3102047137core:LandBuildings2022-12-3102047137core:PlantMachinery2022-12-3102047137core:Vehicles2022-12-3102047137core:FurnitureFittings2022-12-3102047137core:OfficeEquipment2022-12-3102047137core:AfterOneYear2022-12-3102047137core:WithinOneYear2022-12-3102047137core:ListedExchangeTraded2022-12-3102047137core:UnlistedNon-exchangeTraded2022-12-3102047137core:ShareCapital2022-12-3102047137core:SharePremium2022-12-3102047137core:RevaluationReserve2022-12-3102047137core:OtherReservesSubtotal2022-12-3102047137core:RetainedEarningsAccumulatedLosses2022-12-3102047137core:NetGoodwill2022-01-0102047137core:IntangibleAssetsOtherThanGoodwill2022-01-0102047137core:LandBuildings2022-01-0102047137core:PlantMachinery2022-01-0102047137core:Vehicles2022-01-0102047137core:FurnitureFittings2022-01-0102047137core:OfficeEquipment2022-01-0102047137core:AfterOneYear2022-01-0102047137core:WithinOneYear2022-01-0102047137core:ListedExchangeTraded2022-01-0102047137core:UnlistedNon-exchangeTraded2022-01-0102047137core:ShareCapital2022-01-0102047137core:SharePremium2022-01-0102047137core:RevaluationReserve2022-01-0102047137core:OtherReservesSubtotal2022-01-0102047137core:RetainedEarningsAccumulatedLosses2022-01-0102047137core:AfterOneYear2023-01-012023-12-3102047137core:WithinOneYear2023-01-012023-12-3102047137core:Non-currentFinancialInstrumentscore:CostValuation2023-01-012023-12-3102047137core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-012023-12-3102047137core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-012023-12-3102047137core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-012023-12-3102047137core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-012023-12-3102047137core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-012023-12-3102047137core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3102047137core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3102047137core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3102047137core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3102047137core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3102047137core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3102047137core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3102047137core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3102047137core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3102047137core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3102047137core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3102047137core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3102047137core:Non-currentFinancialInstrumentscore:CostValuation2022-12-3102047137core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-3102047137core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-3102047137core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-3102047137core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-3102047137core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-3102047137core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-3102047137core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-3102047137core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-3102047137bus:Director12023-01-012023-12-3102047137bus:Director22023-01-012023-12-31

Butler Construction Limited

Registered Number
02047137
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

Butler Construction Limited
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

P D Butler
E Devlin

Company Secretary

E Devlin

Registered Address

The Annexe
Wood Bank
Skellingthorpe
LN6 5UD

Registered Number

02047137 (England and Wales)
Butler Construction Limited
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets32,0572,498
2,0572,498
Current assets
Debtors49,93539,721
Cash at bank and on hand13,4098,520
23,34448,241
Creditors amounts falling due within one year5(9,918)(25,116)
Net current assets (liabilities)13,42623,125
Total assets less current liabilities15,48325,623
Creditors amounts falling due after one year6(13,344)(21,343)
Provisions for liabilities7(391)(473)
Net assets1,7483,807
Capital and reserves
Called up share capital100100
Profit and loss account1,6483,707
Shareholders' funds1,7483,807
The financial statements were approved and authorised for issue by the Board of Directors on 15 July 2024, and are signed on its behalf by:
E Devlin
Director
Registered Company No. 02047137
Butler Construction Limited
Notes to the Financial Statements
for the year ended 31 December 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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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.
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 (%)
Plant and machinery15
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 January 235,7285,728
At 31 December 235,7285,728
Depreciation and impairment
At 01 January 233,2303,230
Charge for year441441
At 31 December 233,6713,671
Net book value
At 31 December 232,0572,057
At 31 December 222,4982,498
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables-10,903
Other debtors9,93528,818
Total9,93539,721
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables-367
Bank borrowings and overdrafts8,0008,000
Taxation and social security396-
Other creditors-15,228
Accrued liabilities and deferred income1,5221,521
Total9,91825,116
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts13,34421,343
Total13,34421,343
7.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)391473
Total391473
8.Related party transactions
During the year there was an advance to P D Butler, one of the directors of the company. The balance due to the company at the year end was £4,991 (2022 - £nil).