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Registered number: 14671237














BUTTON & BUTTON LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

 
BUTTON & BUTTON LTD
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 6


 
BUTTON & BUTTON LTD
REGISTERED NUMBER:14671237

STATEMENT OF FINANCIAL POSITION
AS AT 28 FEBRUARY 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,736
-

Current assets
  

Debtors: amounts falling due within one year
 5 
7,175
-

Cash at bank and in hand
  
52,448
1

  
59,623
1

Creditors: amounts falling due within one year
 6 
(47,041)
-

Net current assets
  
 
 
12,582
 
 
1

  

Net assets
  
14,318
1


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
14,317
-

  
14,318
1


Page 1

 
BUTTON & BUTTON LTD
REGISTERED NUMBER:14671237
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 28 FEBRUARY 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




C Button
Director

Date: 1 June 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
BUTTON & BUTTON LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

1.


General information

Button & Button Ltd is a limited liability company incorporated in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.

The principal activity of the company was that of providing film and TV industry directing services.

The company commenced trading on 1 March 2024.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the period, exclusive of Value Added Tax and trade discounts.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.


Depreciation is provided on the following basis:

Computer equipment
-
33%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 3

 
BUTTON & BUTTON LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

 
2.5

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

 
2.7

Creditors

Short term creditors are measured at the transaction price.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
2.9

Interest income

Interest income is recognised in profit or loss using the effective interest method.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Page 4

 
BUTTON & BUTTON LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

4.


Tangible fixed assets







Computer equipment

£



Cost or valuation


Additions
2,083



At 28 February 2025

2,083



Depreciation


Charge for the year on owned assets
347



At 28 February 2025

347



Net book value



At 28 February 2025
1,736



At 29 February 2024
-


5.


Debtors

2025
2024
£
£


Trade debtors
3,675
-

Prepayments and accrued income
3,500
-

7,175
-


Page 5

 
BUTTON & BUTTON LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
2,298
-

Taxation and social security
19,611
-

Other creditors
21,164
-

Accruals and deferred income
3,968
-

47,041
-



7.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



1 (2024 - 1) Ordinary share of £1
1
1


 
Page 6