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REGISTERED NUMBER: 08662318 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2023

for

JM Butler Electrical Ltd

JM Butler Electrical Ltd (Registered number: 08662318)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 6

JM Butler Electrical Ltd

Company Information
for the Year Ended 31 August 2023







DIRECTOR: J M Butler





SECRETARY:





REGISTERED OFFICE: 334 Adams Hill
Bartley Green
Birmingham
B32 3PD





REGISTERED NUMBER: 08662318 (England and Wales)





ACCOUNTANTS: Focus Accounting Services
334 Adams Hill
Bartley Green
Birmingham
B32 3PD

JM Butler Electrical Ltd (Registered number: 08662318)

Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,506 3,093

CURRENT ASSETS
Stocks 100 100
Debtors 5 8,417 6,297
Cash at bank 3,748 3,412
12,265 9,809
CREDITORS
Amounts falling due within one year 6 10,927 9,961
NET CURRENT ASSETS/(LIABILITIES) 1,338 (152 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,844

2,941

CREDITORS
Amounts falling due after more than one
year

7

3,140

5,194
NET ASSETS/(LIABILITIES) 704 (2,253 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 703 (2,254 )
SHAREHOLDERS' FUNDS 704 (2,253 )

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

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

The director acknowledges his 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.

JM Butler Electrical Ltd (Registered number: 08662318)

Balance Sheet - continued
31 August 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 director and authorised for issue on 26 August 2024 and were signed by:





J M Butler - Director


JM Butler Electrical Ltd (Registered number: 08662318)

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

1. STATUTORY INFORMATION

JM Butler Electrical Ltd 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

JM Butler Electrical Ltd (Registered number: 08662318)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2022
and 31 August 2023 17,644
DEPRECIATION
At 1 September 2022 14,551
Charge for year 587
At 31 August 2023 15,138
NET BOOK VALUE
At 31 August 2023 2,506
At 31 August 2022 3,093

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Other debtors 1 1
Directors' current accounts 4,330 2,745
Tax payable under s455 4,086 3,551
8,417 6,297

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Tax 9,933 7,596
VAT 369 1,740
Accrued expenses 625 625
10,927 9,961

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.23 31.8.22
£    £   
Bank loans - 1-2 years 3,140 5,194

JM Butler Electrical Ltd

Report of the Accountants to the Director of
JM Butler Electrical Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 August 2023 set out on pages two to four and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Focus Accounting Services
334 Adams Hill
Bartley Green
Birmingham
B32 3PD


26 August 2024