Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-30waste management services2023-07-01false3The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.3falsetruefalse 05835301 2023-07-01 2024-06-30 05835301 2022-07-01 2023-06-30 05835301 2024-06-30 05835301 2023-06-30 05835301 c:Director3 2023-07-01 2024-06-30 05835301 d:PlantMachinery 2023-07-01 2024-06-30 05835301 d:PlantMachinery 2024-06-30 05835301 d:PlantMachinery 2023-06-30 05835301 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 05835301 d:MotorVehicles 2023-07-01 2024-06-30 05835301 d:MotorVehicles 2024-06-30 05835301 d:MotorVehicles 2023-06-30 05835301 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 05835301 d:FurnitureFittings 2023-07-01 2024-06-30 05835301 d:FurnitureFittings 2024-06-30 05835301 d:FurnitureFittings 2023-06-30 05835301 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 05835301 d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 05835301 d:Goodwill 2024-06-30 05835301 d:Goodwill 2023-06-30 05835301 d:CurrentFinancialInstruments 2024-06-30 05835301 d:CurrentFinancialInstruments 2023-06-30 05835301 d:Non-currentFinancialInstruments 2024-06-30 05835301 d:Non-currentFinancialInstruments 2023-06-30 05835301 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 05835301 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 05835301 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 05835301 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 05835301 d:ShareCapital 2024-06-30 05835301 d:ShareCapital 2023-06-30 05835301 d:OtherMiscellaneousReserve 2024-06-30 05835301 d:OtherMiscellaneousReserve 2023-06-30 05835301 d:RetainedEarningsAccumulatedLosses 2024-06-30 05835301 d:RetainedEarningsAccumulatedLosses 2023-06-30 05835301 c:FRS102 2023-07-01 2024-06-30 05835301 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 05835301 c:FullAccounts 2023-07-01 2024-06-30 05835301 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 05835301 d:HirePurchaseContracts d:WithinOneYear 2024-06-30 05835301 d:HirePurchaseContracts d:WithinOneYear 2023-06-30 05835301 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-06-30 05835301 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-06-30 05835301 2 2023-07-01 2024-06-30 05835301 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-06-30 05835301 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-06-30 05835301 d:LeasedAssetsHeldAsLessee 2024-06-30 05835301 d:LeasedAssetsHeldAsLessee 2023-06-30 05835301 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 05835301









BUTLER-HALL ENGINEERING LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

 
BUTLER-HALL ENGINEERING LTD
REGISTERED NUMBER: 05835301

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
59,062
35,198

  
59,062
35,198

Current assets
  

Stocks
 6 
16,754
16,754

Debtors: amounts falling due within one year
 7 
107,272
57,198

Cash at bank and in hand
 8 
10,052
32,165

  
134,078
106,117

Creditors: amounts falling due within one year
 9 
(103,084)
(80,089)

Net current assets
  
 
 
30,994
 
 
26,028

Total assets less current liabilities
  
90,056
61,226

Creditors: amounts falling due after more than one year
 10 
(29,758)
(22,864)

  

Net assets
  
60,298
38,362


Capital and reserves
  

Called up share capital 
  
1
1

Other reserves
  
1
1

Profit and loss account
  
60,296
38,360

  
60,298
38,362

Page 1

 
BUTLER-HALL ENGINEERING LTD
REGISTERED NUMBER: 05835301
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024

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 2024

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 2024

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 2024

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 2024

3.


Employees

2024
2023
£
£

Wages and salaries
103,575
41,670

Social security costs
5,270
31

Cost of defined contribution scheme
2,259
1,689

111,104
43,390


The average monthly number of employees, including directors, during the year was 3 (2023 - 3).


4.


Intangible assets




Goodwill

£



Cost


At 1 July 2023
27,500



At 30 June 2024

27,500



Amortisation


At 1 July 2023
27,500



At 30 June 2024

27,500



Net book value



At 30 June 2024
-



At 30 June 2023
-



Page 6

 
BUTLER-HALL ENGINEERING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

5.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


At 1 July 2023
1,003
62,000
2,483
65,486


Additions
4,874
38,000
-
42,874



At 30 June 2024

5,877
100,000
2,483
108,360



Depreciation


At 1 July 2023
793
27,124
2,371
30,288


Charge for the year on owned assets
763
18,219
28
19,010



At 30 June 2024

1,556
45,343
2,399
49,298



Net book value



At 30 June 2024
4,321
54,657
84
59,062



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

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


2024
2023
£
£



Motor vehicles
52,032
34,876

52,032
34,876


6.


Stocks

2024
2023
£
£

Stock and work in progress
16,754
16,754

16,754
16,754


Page 7

 
BUTLER-HALL ENGINEERING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

7.


Debtors

2024
2023
£
£


Trade debtors
47,281
21,511

Amounts owed by joint ventures and associated undertakings
59,991
35,687

107,272
57,198



8.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
10,052
32,165

10,052
32,165



9.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
7,806
7,169

Corporation tax
14,983
13,838

Other taxation and social security
25,317
22,052

Obligations under finance lease and hire purchase contracts
20,374
13,065

Other creditors
3,979
3,869

Accruals and deferred income
30,625
20,096

103,084
80,089



10.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Net obligations under finance leases and hire purchase contracts
29,758
22,864

29,758
22,864


Page 8

 
BUTLER-HALL ENGINEERING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

11.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023
£
£


Within one year
20,374
13,065

Between 1-5 years
29,758
22,864

50,132
35,929


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 £2,259 (2023 - £1,689). Contributions totalling £366 (2023 - £1,192) were payable to the fund at the balance sheet date.


13.


Controlling party

There is no overall controlling party.
 
Page 9