2022-12-312023-12-302023-12-30false11113180BUTTON END HOLDINGS 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BUTTON END HOLDINGS LIMITED

Registered Number
11113180
(England and Wales)

Unaudited Financial Statements for the Year ended
30 December 2023

BUTTON END HOLDINGS LIMITED
Company Information
for the year from 31 December 2022 to 30 December 2023

Directors

DAVEY, Christine Anne
DAVEY, Paul William

Registered Address

2nd Floor Grove House
55 Lowlands Road
Harrow
HA1 3AW

Registered Number

11113180 (England and Wales)
BUTTON END HOLDINGS LIMITED
Balance Sheet as at
30 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets32,2062,942
Investment property4650,195650,195
652,401653,137
Current assets
Cash at bank and on hand8,11913,574
8,11913,574
Creditors amounts falling due within one year5(196,175)(213,304)
Net current assets (liabilities)(188,056)(199,730)
Total assets less current liabilities464,345453,407
Provisions for liabilities6(552)(735)
Net assets463,793452,672
Capital and reserves
Called up share capital372,102372,102
Profit and loss account91,69180,570
Shareholders' funds463,793452,672
The financial statements were approved and authorised for issue by the Board of Directors on 19 September 2024, and are signed on its behalf by:
DAVEY, Christine Anne
Director
DAVEY, Paul William
Director

Registered Company No. 11113180
BUTTON END HOLDINGS LIMITED
Notes to the Financial Statements
for the year ended 30 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover represents rent receivable in the period. Income is recognized in the period to which it relates.
Current taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
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
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery15
Fixtures and fittings25
Office Equipment25
Investment property
Investment property which is property held to earn rentals and/or for capital appreciation is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in profit and loss account.
Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Classification of financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial liabilities Basic financial liabilities, including creditors, loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20232022
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 31 December 223,5623,5001707,232
At 30 December 233,5623,5001707,232
Depreciation and impairment
At 31 December 222,1502,0241164,290
Charge for year35436913736
At 30 December 232,5042,3931295,026
Net book value
At 30 December 231,0581,107412,206
At 30 December 221,4121,476542,942
4.Investment property
The investment property above has been shown at the fair value which has been valued by the director.

£
Fair value at 31 December 22650,195
At 30 December 23650,195
5.Creditors: amounts due within one year

2023

2022

££
Taxation and social security7,4383,915
Other creditors187,115207,888
Accrued liabilities and deferred income1,6221,501
Total196,175213,304
6.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)552735
Total552735
7.Related party transactions
Included in other creditors is an amount of £187,115 (2022 : £207,888) due to the directors.