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Registered number: 07018744
De Butte Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2024
Alliance Accountants Ltd
Units 4&5
Rockfield Business Park
Cheltenham
Glos
GL53 0AN
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 07018744
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 349 1,814
349 1,814
CURRENT ASSETS
Stocks 86,993 119,227
Debtors 53,419 13,184
Cash at bank and in hand 34,189 5,671
174,601 138,082
Creditors: Amounts Falling Due Within One Year (258,611 ) (173,219 )
NET CURRENT ASSETS (LIABILITIES) (84,010 ) (35,137 )
TOTAL ASSETS LESS CURRENT LIABILITIES (83,661 ) (33,323 )
Creditors: Amounts Falling Due After More Than One Year (36,520 ) (107,936 )
NET LIABILITIES (120,181 ) (141,259 )
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account (120,183 ) (141,261 )
SHAREHOLDERS' FUNDS (120,181) (141,259)
Page 1
Page 2
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 September 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Simon Butland
Director
24/04/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
De Butte Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07018744 . The registered office is Unit 2, Athelney Way, Cheltenham, Gloucestershire, GL52 6RT.
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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form 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 stated at cost less depreciation. 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
Fixtures & Fittings 25% Straight Line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 5)
2 5
4. Intangible Assets
Total
£
Cost
As at 1 October 2023 60,000
As at 30 September 2024 60,000
Amortisation
As at 1 October 2023 60,000
As at 30 September 2024 60,000
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 -
5. Tangible Assets
Total
£
Cost
As at 1 October 2023 109,716
Additions 2,999
Disposals (2,999 )
As at 30 September 2024 109,716
Depreciation
As at 1 October 2023 107,902
Provided during the period 4,464
Disposals (2,999 )
As at 30 September 2024 109,367
Net Book Value
As at 30 September 2024 349
As at 1 October 2023 1,814
6. Share Capital
2024 2023
Allotted, called up and fully paid £ £
1 Ordinary A shares of £ 1 each 1 1
1 Ordinary B shares of £ 1 each 1 1
2 2
Page 4