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Registered number: 14578124
Butlers Commercial Cleaning Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 14578124
31 December 2024 31 December 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 31,350 35,150
Tangible Assets 5 66,656 86,848
98,006 121,998
CURRENT ASSETS
Debtors 6 43,627 41,344
Cash at bank and in hand 37,771 41,704
81,398 83,048
Creditors: Amounts Falling Due Within One Year 7 (77,145 ) (141,126 )
NET CURRENT ASSETS (LIABILITIES) 4,253 (58,078 )
TOTAL ASSETS LESS CURRENT LIABILITIES 102,259 63,920
Creditors: Amounts Falling Due After More Than One Year 8 (34,647 ) (40,357 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (16,607 ) -
NET ASSETS 51,005 23,563
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 51,003 23,561
SHAREHOLDERS' FUNDS 51,005 23,563
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For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
B Butler
Director
24 March 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Butlers Commercial Cleaning Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14578124 . The registered office is Stanway House Almondsbury Business Centre, Woodlands, Bristol, BS32 4QH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Straight Line
Motor Vehicles 20% Straight Line
Fixtures & Fittings 33% Straight Line
Computer Equipment 25% Straight Line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 26 (2023: 25)
26 25
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2024 38,000
As at 31 December 2024 38,000
Amortisation
As at 1 January 2024 2,850
Provided during the period 3,800
As at 31 December 2024 6,650
Net Book Value
As at 31 December 2024 31,350
As at 1 January 2024 35,150
Goodwill relates to the acquisition of a business in 2023, and is amortised over its estimated economic life of 10 years.
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2024 17,976 73,639 - 4,138 95,753
Additions 5,529 - 700 264 6,493
Disposals - (8,875 ) - - (8,875 )
As at 31 December 2024 23,505 64,764 700 4,402 93,371
Depreciation
As at 1 January 2024 3,047 5,452 - 406 8,905
Provided during the period 4,971 13,396 161 1,057 19,585
Disposals - (1,775 ) - - (1,775 )
As at 31 December 2024 8,018 17,073 161 1,463 26,715
Net Book Value
As at 31 December 2024 15,487 47,691 539 2,939 66,656
As at 1 January 2024 14,929 68,187 - 3,732 86,848
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
31 December 2024 31 December 2023
£ £
Motor Vehicles 41,955 53,143
6. Debtors
31 December 2024 31 December 2023
£ £
Due within one year
Trade debtors 31,680 29,880
Prepayments and accrued income 11,947 11,464
43,627 41,344
7. Creditors: Amounts Falling Due Within One Year
31 December 2024 31 December 2023
£ £
Net obligations under finance lease and hire purchase contracts 5,992 6,077
Trade creditors 11,099 4,578
Corporation tax 2,427 -
Other taxes and social security 6,046 9,716
VAT 25,299 23,674
Net wages 12,378 11,785
Other creditors 553 211
Accruals and deferred income 3,675 -
Directors' loan accounts 9,676 85,085
77,145 141,126
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8. Creditors: Amounts Falling Due After More Than One Year
31 December 2024 31 December 2023
£ £
Net obligations under finance lease and hire purchase contracts 34,647 40,357
9. Obligations Under Finance Leases and Hire Purchase
31 December 2024 31 December 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,992 6,077
Later than one year and not later than five years 34,647 40,357
40,639 46,434
40,639 46,434
10. Share Capital
31 December 2024 31 December 2023
£ £
Allotted, Called up and fully paid 2 2
11. Related Party Transactions
At the end of the financial year, an amount of £9,676 (2023: £85,085) was owed to the directors. This loan is unsecured, interest free and repayable on demand. 
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