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Registered Number: 05313433
England and Wales

 

 

 

BUTTONPATH LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 January 2022

End date: 31 December 2022
 
 
Notes
 
2022
£
  2021
£
Current assets      
Debtors (150,668)   774,721 
Cash at bank and in hand 499,655    61,815 
348,987    836,536 
Creditors: amount falling due within one year 1,976    (404,037)
Net current assets 350,963    432,499 
 
Total assets less current liabilities 350,963    432,499 
Creditors: amount falling due after more than one year 54,501   
Provisions for liabilities (1,623)  
Net assets 403,841    432,499 
 

Capital and reserves
     
Called up share capital 3 1    1 
Profit and loss account 403,840    432,498 
Shareholders' funds 403,841    432,499 
 


For the year ended 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 03 March 2025 and were signed on its behalf by:


-------------------------------
Benjamin Gosalbez Monje
Director
1
General Information
Buttonpath Limited is a private company, limited by shares, registered in England and Wales, registration number 05313433, registration address Suite 27, 58 Acacia Road, London, NW8 6AG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the profit and loss account.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2021 : 2).
3.

Share Capital

Allotted, called up and fully paid
2022
£
  2021
£
1 Class A share of £1.00 each  
 
Changes in share capital.
The share capital for the company is adjusted to reflect correctly the share held at the date of balance sheet.

2