Caseware UK (AP4) 2024.0.164 2024.0.164 2023-06-302023-06-30falsefalse2022-07-01waste management services32trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05835301 2022-07-01 2023-06-30 05835301 2021-07-01 2022-06-30 05835301 2023-06-30 05835301 2022-06-30 05835301 c:Director3 2022-07-01 2023-06-30 05835301 d:PlantMachinery 2022-07-01 2023-06-30 05835301 d:PlantMachinery 2023-06-30 05835301 d:PlantMachinery 2022-06-30 05835301 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 05835301 d:MotorVehicles 2022-07-01 2023-06-30 05835301 d:MotorVehicles 2023-06-30 05835301 d:MotorVehicles 2022-06-30 05835301 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 05835301 d:FurnitureFittings 2022-07-01 2023-06-30 05835301 d:FurnitureFittings 2023-06-30 05835301 d:FurnitureFittings 2022-06-30 05835301 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 05835301 d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 05835301 d:Goodwill 2023-06-30 05835301 d:Goodwill 2022-06-30 05835301 d:CurrentFinancialInstruments 2023-06-30 05835301 d:CurrentFinancialInstruments 2022-06-30 05835301 d:Non-currentFinancialInstruments 2023-06-30 05835301 d:Non-currentFinancialInstruments 2022-06-30 05835301 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 05835301 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 05835301 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 05835301 d:Non-currentFinancialInstruments d:AfterOneYear 2022-06-30 05835301 d:ShareCapital 2023-06-30 05835301 d:ShareCapital 2022-06-30 05835301 d:OtherMiscellaneousReserve 2023-06-30 05835301 d:OtherMiscellaneousReserve 2022-06-30 05835301 d:RetainedEarningsAccumulatedLosses 2023-06-30 05835301 d:RetainedEarningsAccumulatedLosses 2022-06-30 05835301 c:FRS102 2022-07-01 2023-06-30 05835301 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 05835301 c:FullAccounts 2022-07-01 2023-06-30 05835301 c:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 05835301 d:HirePurchaseContracts d:WithinOneYear 2023-06-30 05835301 d:HirePurchaseContracts d:WithinOneYear 2022-06-30 05835301 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-06-30 05835301 d:HirePurchaseContracts d:BetweenOneFiveYears 2022-06-30 05835301 2 2022-07-01 2023-06-30 05835301 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-06-30 05835301 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2022-06-30 05835301 d:LeasedAssetsHeldAsLessee 2023-06-30 05835301 d:LeasedAssetsHeldAsLessee 2022-06-30 05835301 e:PoundSterling 2022-07-01 2023-06-30 iso4217:GBP xbrli:pure

Registered number: 05835301









BUTLER-HALL ENGINEERING LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

 
BUTLER-HALL ENGINEERING LTD
REGISTERED NUMBER: 05835301

BALANCE SHEET
AS AT 30 JUNE 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 5 
35,198
49,745

  
35,198
49,745

Current assets
  

Stocks
 6 
16,754
15,525

Debtors: amounts falling due within one year
 7 
57,198
31,667

Cash at bank and in hand
 8 
32,165
19,845

  
106,117
67,037

Creditors: amounts falling due within one year
 9 
(80,089)
(63,794)

Net current assets
  
 
 
26,028
 
 
3,243

Total assets less current liabilities
  
61,226
52,988

Creditors: amounts falling due after more than one year
 10 
(22,864)
(43,187)

  

Net assets
  
38,362
9,801


Capital and reserves
  

Called up share capital 
  
1
1

Other reserves
  
1
1

Profit and loss account
  
38,360
9,799

  
38,362
9,801


Page 1

 
BUTLER-HALL ENGINEERING LTD
REGISTERED NUMBER: 05835301
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2023

The directors consider 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 directors acknowledge their 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 income and retained earnings 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 on 28 July 2025.




................................................
Stephen Welch
Director

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
BUTLER-HALL ENGINEERING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


General information

Butler-Hall Engineering Ltd is a private company, incorporated in England and Wales, limited by its share capital.  The principal activity of the Company throughout the year was the provision of waste services.

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

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

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
BUTLER-HALL ENGINEERING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

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 balance sheet date in the countries where the Company operates and generates income.

 
2.7

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.8

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.

Page 4

 
BUTLER-HALL ENGINEERING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.Accounting policies (continued)


2.8
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
15%
reducing balance
Motor vehicles
-
25%
reducing balance
Fixtures and fittings
-
25%
reducing balance

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.

 
2.9

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.13

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.

Page 5

 
BUTLER-HALL ENGINEERING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

3.


Employees

2023
2022
£
£

Wages and salaries
41,670
25,121

Social security costs
31
533

Cost of defined contribution scheme
1,689
33,000

43,390
58,654


The average monthly number of employees, including directors, during the year was 3 (2022 - 2).


4.


Intangible assets




Goodwill

£



Cost


At 1 July 2022
27,500



At 30 June 2023

27,500



Amortisation


At 1 July 2022
27,500



At 30 June 2023

27,500



Net book value



At 30 June 2023
-



At 30 June 2022
-



Page 6

 
BUTLER-HALL ENGINEERING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

5.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


At 1 July 2022
1,003
78,000
2,483
81,486


Disposals
-
(16,000)
-
(16,000)



At 30 June 2023

1,003
62,000
2,483
65,486



Depreciation


At 1 July 2022
756
28,652
2,333
31,741


Charge for the year on owned assets
37
11,624
38
11,699


Disposals
-
(13,152)
-
(13,152)



At 30 June 2023

793
27,124
2,371
30,288



Net book value



At 30 June 2023
210
34,876
112
35,198



At 30 June 2022
247
49,348
150
49,745

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2023
2022
£
£



Motor vehicles
34,876
46,500

34,876
46,500


6.


Stocks

2023
2022
£
£

Stock and work in progress
16,754
15,525

16,754
15,525


Page 7

 
BUTLER-HALL ENGINEERING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

7.


Debtors

2023
2022
£
£


Trade debtors
21,511
30,167

Amounts owed by joint ventures and associated undertakings
35,687
1,500

57,198
31,667



8.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
32,165
19,845

32,165
19,845



9.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
7,169
19,123

Amounts owed to joint ventures
-
3,665

Corporation tax
13,838
1,576

Other taxation and social security
22,052
6,203

Obligations under finance lease and hire purchase contracts
13,065
5,807

Other creditors
3,869
1,740

Accruals and deferred income
20,096
25,680

80,089
63,794



10.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Net obligations under finance leases and hire purchase contracts
22,864
43,187

22,864
43,187


Page 8

 
BUTLER-HALL ENGINEERING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

11.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2023
2022
£
£


Within one year
13,065
5,807

Between 1-5 years
22,864
43,187

35,929
48,994


12.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £1,689 (2022 - £33,000). Contributions totalling £1,192 (2022 - £nil) were payable to the fund at the balance sheet date.


13.


Controlling party

There is no overall controlling party.

 
Page 9