2024-02-012025-01-312025-01-31false13863421THE BUTTERHOLIC LTD2025-03-06falseiso4217:GBPxbrli:pure138634212024-02-01138634212025-01-31138634212024-02-012025-01-31138634212023-02-01138634212024-01-31138634212023-02-012024-01-3113863421bus:SmallEntities2024-02-012025-01-3113863421bus:AuditExempt-NoAccountantsReport2024-02-012025-01-3113863421bus:FullAccounts2024-02-012025-01-3113863421bus:PrivateLimitedCompanyLtd2024-02-012025-01-3113863421core:WithinOneYear2025-01-3113863421core:AfterOneYear2025-01-3113863421core:WithinOneYear2024-01-3113863421core:AfterOneYear2024-01-3113863421core:ShareCapital2025-01-3113863421core:SharePremium2025-01-3113863421core:RevaluationReserve2025-01-3113863421core:OtherReservesSubtotal2025-01-3113863421core:RetainedEarningsAccumulatedLosses2025-01-3113863421core:ShareCapital2024-01-3113863421core:SharePremium2024-01-3113863421core:RevaluationReserve2024-01-3113863421core:OtherReservesSubtotal2024-01-3113863421core:RetainedEarningsAccumulatedLosses2024-01-3113863421core:LandBuildings2025-01-3113863421core:PlantMachinery2025-01-3113863421core:Vehicles2025-01-3113863421core:FurnitureFittings2025-01-3113863421core:OfficeEquipment2025-01-3113863421core:NetGoodwill2025-01-3113863421core:IntangibleAssetsOtherThanGoodwill2025-01-3113863421core:ListedExchangeTraded2025-01-3113863421core:UnlistedNon-exchangeTraded2025-01-3113863421core:LandBuildings2024-01-3113863421core:PlantMachinery2024-01-3113863421core:Vehicles2024-01-3113863421core:FurnitureFittings2024-01-3113863421core:OfficeEquipment2024-01-3113863421core:NetGoodwill2024-01-3113863421core:IntangibleAssetsOtherThanGoodwill2024-01-3113863421core:ListedExchangeTraded2024-01-3113863421core:UnlistedNon-exchangeTraded2024-01-3113863421core:LandBuildings2024-02-012025-01-3113863421core:PlantMachinery2024-02-012025-01-3113863421core:Vehicles2024-02-012025-01-3113863421core:FurnitureFittings2024-02-012025-01-3113863421core:OfficeEquipment2024-02-012025-01-3113863421core:NetGoodwill2024-02-012025-01-3113863421core:IntangibleAssetsOtherThanGoodwill2024-02-012025-01-3113863421core:ListedExchangeTraded2024-02-012025-01-3113863421core:UnlistedNon-exchangeTraded2024-02-012025-01-3113863421core:MoreThanFiveYears2024-02-012025-01-3113863421core:Non-currentFinancialInstruments2025-01-3113863421core:Non-currentFinancialInstruments2024-01-3113863421dpl:CostSales2024-02-012025-01-3113863421dpl:DistributionCosts2024-02-012025-01-3113863421core:LandBuildings2024-02-012025-01-3113863421core:PlantMachinery2024-02-012025-01-3113863421core:Vehicles2024-02-012025-01-3113863421core:FurnitureFittings2024-02-012025-01-3113863421core:OfficeEquipment2024-02-012025-01-3113863421dpl:AdministrativeExpenses2024-02-012025-01-3113863421core:NetGoodwill2024-02-012025-01-3113863421core:IntangibleAssetsOtherThanGoodwill2024-02-012025-01-3113863421dpl:GroupUndertakings2024-02-012025-01-3113863421dpl:ParticipatingInterests2024-02-012025-01-3113863421dpl:GroupUndertakingscore:ListedExchangeTraded2024-02-012025-01-3113863421core:ListedExchangeTraded2024-02-012025-01-3113863421dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-02-012025-01-3113863421core:UnlistedNon-exchangeTraded2024-02-012025-01-3113863421dpl:CostSales2023-02-012024-01-3113863421dpl:DistributionCosts2023-02-012024-01-3113863421core:LandBuildings2023-02-012024-01-3113863421core:PlantMachinery2023-02-012024-01-3113863421core:Vehicles2023-02-012024-01-3113863421core:FurnitureFittings2023-02-012024-01-3113863421core:OfficeEquipment2023-02-012024-01-3113863421dpl:AdministrativeExpenses2023-02-012024-01-3113863421core:NetGoodwill2023-02-012024-01-3113863421core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3113863421dpl:GroupUndertakings2023-02-012024-01-3113863421dpl:ParticipatingInterests2023-02-012024-01-3113863421dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3113863421core:ListedExchangeTraded2023-02-012024-01-3113863421dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3113863421core:UnlistedNon-exchangeTraded2023-02-012024-01-3113863421core:NetGoodwill2025-01-3113863421core:IntangibleAssetsOtherThanGoodwill2025-01-3113863421core:LandBuildings2025-01-3113863421core:PlantMachinery2025-01-3113863421core:Vehicles2025-01-3113863421core:FurnitureFittings2025-01-3113863421core:OfficeEquipment2025-01-3113863421core:AfterOneYear2025-01-3113863421core:WithinOneYear2025-01-3113863421core:ListedExchangeTraded2025-01-3113863421core:UnlistedNon-exchangeTraded2025-01-3113863421core:ShareCapital2025-01-3113863421core:SharePremium2025-01-3113863421core:RevaluationReserve2025-01-3113863421core:OtherReservesSubtotal2025-01-3113863421core:RetainedEarningsAccumulatedLosses2025-01-3113863421core:NetGoodwill2024-01-3113863421core:IntangibleAssetsOtherThanGoodwill2024-01-3113863421core:LandBuildings2024-01-3113863421core:PlantMachinery2024-01-3113863421core:Vehicles2024-01-3113863421core:FurnitureFittings2024-01-3113863421core:OfficeEquipment2024-01-3113863421core:AfterOneYear2024-01-3113863421core:WithinOneYear2024-01-3113863421core:ListedExc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THE BUTTERHOLIC LTD

Registered Number
13863421
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

THE BUTTERHOLIC LTD
Company Information
for the year from 1 February 2024 to 31 January 2025

Directors

BLANARU, Adelina Alessandra
DOGARU, Marius Cristian

Registered Address

Unit 66 Spindus Road, Speke Hall Industrial Estate
Speke Hall Avenue
Liverpool
L24 1YA

Registered Number

13863421 (England and Wales)
THE BUTTERHOLIC LTD
Balance Sheet as at
31 January 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets385,75139,801
85,75139,801
Current assets
Stocks45,0007,000
Debtors5,620,51310,743
Cash at bank and on hand3,44319,889
28,95637,632
Creditors amounts falling due within one year7(33,804)(50,187)
Net current assets (liabilities)(4,848)(12,555)
Total assets less current liabilities80,90327,246
Provisions for liabilities8(21,438)-
Net assets59,46527,246
Capital and reserves
Called up share capital22
Profit and loss account59,46327,244
Shareholders' funds59,46527,246
The financial statements were approved and authorised for issue by the Board of Directors on 6 March 2025, and are signed on its behalf by:
BLANARU, Adelina Alessandra
Director
DOGARU, Marius Cristian
Director

Registered Company No. 13863421
THE BUTTERHOLIC LTD
Notes to the Financial Statements
for the year ended 31 January 2025

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.
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).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
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.
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.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
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:

Straight line (years)
Plant and machinery4
Fixtures and fittings5
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined 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

20252024
Average number of employees during the year1911
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Total

£££
Cost or valuation
At 01 February 2444,310-44,310
Additions50,37813,03463,412
At 31 January 2594,68813,034107,722
Depreciation and impairment
At 01 February 244,509-4,509
Charge for year16,3681,09417,462
At 31 January 2520,8771,09421,971
Net book value
At 31 January 2573,81111,94085,751
At 31 January 2439,801-39,801
4.Stocks

2025

2024

££
Finished goods5,0007,000
Total5,0007,000
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables3,2054,476
Other debtors15,3686,267
Prepayments and accrued income1,940-
Total20,51310,743
6.Debtors: amounts due after one year
7.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables2,524780
Amounts owed to related parties20534,669
Taxation and social security30,20414,189
Other creditors871549
Total33,80450,187
8.Provisions for liabilities
The deferred tax liability of £21,438 arises due to temporary differences between the net book value (NBV) of fixed assets and their tax written down value (TWDV) for capital allowances purposes. Deferred tax has been calculated using the applicable tax rates expected to apply when these timing differences reverse.

2025

2024

££
Net deferred tax liability (asset)21,438-
Total21,438-
9.Contingent liabilities
At the balance sheet date, the company had future lease commitments in respect of its operating lease for its business premises. The lease requires regular rental payments and expire on the following dates Productions Unit 31/08/2028 Lunko Shop 10/02/2035 The future minimum lease payments under this non-cancellable operating lease are as follows: Due within one year £ 29630 Due between one and five years £102384 Due after five years £ 91200 The company does not have any other material contingent liabilities at the reporting date.
10.Share capital
The company has issued one Ordinary Share and one Ordinary B Share, both with a nominal value of £1 each. There were no new share issues, cancellations, or changes during the year.
11.Events after reporting date
No material events requiring disclosure have occurred between the balance sheet date and the date of approval of these financial statements.
12.Related party transactions
During the year, the company had transactions with related parties as follows: Amounts owed to related parties: £205 (previous year: £34,669). This balance relates to loans from directors/shareholders, which are interest-free and repayable on demand. Opening balance £ 34669 Amounts drawn ( £123874) Dividends Declared £ 89000 Closing Balance £ 205 No other transactions were entered into with directors or entities controlled by directors.