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BUTTON TECH UK LIMITED

Registered Number
12050378
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

BUTTON TECH UK LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

CHEN, Cheng
PU, Jiang

Registered Address

Hillcrest House 143 London Road
Stockton Heath
Warrington
WA4 6LG

Registered Number

12050378 (England and Wales)
BUTTON TECH UK LIMITED
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets314,90615,543
14,90615,543
Current assets
Debtors367,525433,704
Cash at bank and on hand384,157418,762
751,682852,466
Creditors amounts falling due within one year4(164,105)(201,815)
Net current assets (liabilities)587,577650,651
Total assets less current liabilities602,483666,194
Creditors amounts falling due after one year5(497,848)(557,954)
Provisions for liabilities6(2,832)(2,953)
Net assets101,803105,287
Capital and reserves
Called up share capital100100
Profit and loss account101,703105,187
Shareholders' funds101,803105,287
The financial statements were approved and authorised for issue by the Board of Directors on 25 February 2025, and are signed on its behalf by:
CHEN, Cheng
Director
PU, Jiang
Director

Registered Company No. 12050378
BUTTON TECH UK LIMITED
Notes to the Financial Statements
for the year ended 30 June 2024

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
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.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Interest income
Interest income is recognised using the effective interest rate method.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting 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 (%)Straight line (years)
Plant and machinery25-
Fixtures and fittings25-
Office Equipment-3
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.
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.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20242023
Average number of employees during the year2930
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 July 232,3732,14149,33253,846
Additions--15,90815,908
At 30 June 242,3732,14165,24069,754
Depreciation and impairment
At 01 July 231,03893636,32938,303
Charge for year33430115,91016,545
At 30 June 241,3721,23752,23954,848
Net book value
At 30 June 241,00190413,00114,906
At 30 June 231,3351,20513,00315,543
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables36,17352,243
Taxation and social security44,09768,220
Other creditors83,83581,352
Total164,105201,815
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.
5.Creditors: amounts due after one year

2024

2023

££
Amounts owed to related parties497,848543,499
Other creditors-14,455
Total497,848557,954
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)2,8322,953
Total2,8322,953
7.Related party transactions
The company shares common Directors with Aceking IOM Limited, Aceking IOM Services Limited, Aceking Tech Limited, Digital361 Tech Limited and White Wolf Tech Limited, with the Companies all having the same ultimate beneficial owner.