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R B BUTLER LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024






R B BUTLER LIMITED (REGISTERED NUMBER: 14120682)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


R B BUTLER LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: R Butler





REGISTERED OFFICE: Home Farm
Marston Montgomery
Ashbourne
Derbyshire
DE6 2FF





REGISTERED NUMBER: 14120682 (England and Wales)





ACCOUNTANTS: Sibbalds Limited
Chartered Accountants and Business Advisers
Oakhurst House
57 Ashbourne Road
Derby
Derbyshire
DE22 3FS

R B BUTLER LIMITED (REGISTERED NUMBER: 14120682)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 7,200 9,600
Tangible assets 5 104,996 76,920
112,196 86,520

CURRENT ASSETS
Stocks 3,500 3,500
Debtors 6 50,739 35,439
Cash at bank 34,211 22,378
88,450 61,317
CREDITORS
Amounts falling due within one year 7 70,539 71,835
NET CURRENT ASSETS/(LIABILITIES) 17,911 (10,518 )
TOTAL ASSETS LESS CURRENT LIABILITIES 130,107 76,002

CREDITORS
Amounts falling due after more than one year 8 (2,064 ) (7,379 )

PROVISIONS FOR LIABILITIES 9 (19,800 ) (15,200 )
NET ASSETS 108,243 53,423

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 108,143 53,323
SHAREHOLDERS' FUNDS 108,243 53,423

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 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.

R B BUTLER LIMITED (REGISTERED NUMBER: 14120682)

BALANCE SHEET - continued
30 JUNE 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 October 2024 and were signed by:





R Butler - Director


R B BUTLER LIMITED (REGISTERED NUMBER: 14120682)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024


1. STATUTORY INFORMATION

R B Butler Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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 Statement of Income and Retained Earnings, 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.


R B BUTLER LIMITED (REGISTERED NUMBER: 14120682)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 12,000
AMORTISATION
At 1 July 2023 2,400
Charge for year 2,400
At 30 June 2024 4,800
NET BOOK VALUE
At 30 June 2024 7,200
At 30 June 2023 9,600

R B BUTLER LIMITED (REGISTERED NUMBER: 14120682)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 July 2023 7,807 6,250 1,127
Additions 27,975 15,510 -
At 30 June 2024 35,782 21,760 1,127
DEPRECIATION
At 1 July 2023 232 - 282
Charge for year 873 2,047 211
At 30 June 2024 1,105 2,047 493
NET BOOK VALUE
At 30 June 2024 34,677 19,713 634
At 30 June 2023 7,575 6,250 845

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 July 2023 55,975 19,507 90,666
Additions - 3,796 47,281
At 30 June 2024 55,975 23,303 137,947
DEPRECIATION
At 1 July 2023 10,315 2,917 13,746
Charge for year 11,415 4,659 19,205
At 30 June 2024 21,730 7,576 32,951
NET BOOK VALUE
At 30 June 2024 34,245 15,727 104,996
At 30 June 2023 45,660 16,590 76,920

R B BUTLER LIMITED (REGISTERED NUMBER: 14120682)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 43,047 33,344
Other debtors 7,692 2,095
50,739 35,439

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 1,749 8,401
Trade creditors 14,117 2,406
Taxation and social security 26,140 13,657
Other creditors 28,533 47,371
70,539 71,835

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 2,064 7,379

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 19,800 15,200

Deferred
tax
£   
Balance at 1 July 2023 15,200
Provided during year 4,600
Balance at 30 June 2024 19,800

R B BUTLER LIMITED (REGISTERED NUMBER: 14120682)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
50 Ordinary A 1 50 50
25 Ordinary B 1 25 25
25 Ordinary C 1 25 25
100 100