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REGISTERED NUMBER: 08292408 (England and Wales)











Unaudited Financial Statements

for the Year Ended 30 November 2024

for

Butt Miller Limited

Butt Miller Limited (Registered number: 08292408)

Contents of the Financial Statements
for the Year Ended 30 November 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Butt Miller Limited

Company Information
for the Year Ended 30 November 2024







DIRECTORS: R W Moss
Mrs J E Moss
Mrs S E Ambrose
Mrs A J Elliott





REGISTERED OFFICE: 1 Minster Court
Tuscam Way
Camberley
Surrey
GU15 3YY





REGISTERED NUMBER: 08292408 (England and Wales)






Butt Miller Limited (Registered number: 08292408)

Statement of Financial Position
30 November 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 114,592 147,332
Tangible assets 5 163,812 209,168
278,404 356,500

CURRENT ASSETS
Stocks 6 116,000 176,000
Debtors 7 291,852 253,346
Cash at bank and in hand 91,151 153,321
499,003 582,667
CREDITORS
Amounts falling due within one year 8 (323,542 ) (491,657 )
NET CURRENT ASSETS 175,461 91,010
TOTAL ASSETS LESS CURRENT
LIABILITIES

453,865

447,510

CREDITORS
Amounts falling due after more than one
year

9

(5,000

)

(15,000

)

PROVISIONS FOR LIABILITIES (31,571 ) (41,277 )
NET ASSETS 417,294 391,233

CAPITAL AND RESERVES
Called up share capital 158 158
Share premium 89,962 89,962
Retained earnings 327,174 301,113
SHAREHOLDERS' FUNDS 417,294 391,233

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Butt Miller Limited (Registered number: 08292408)

Statement of Financial Position - continued
30 November 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2025 and were signed on its behalf by:





R W Moss - Director


Butt Miller Limited (Registered number: 08292408)

Notes to the Financial Statements
for the Year Ended 30 November 2024


1. STATUTORY INFORMATION

Butt Miller Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents the value of services, net of VAT, provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the statement of financial position date, turnover represents the value of the services provided to date based on a proportion of the total expected consideration at completion.

Goodwill
Goodwill, being the amount paid in connection with the acquisitions of a business in 2012 and a business in 2014 has been fully amortised.
Goodwill, being the amount paid in connection with the acquisitions of a business in 2018 is being amortised evenly over its estimated useful life of 10 years. Goodwill is reviewed for impairment at the end of each financial year and any adjustments are made as necessary if circumstances emerge that indicate that the carrying value may not be recoverable.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - Over the remaining period of the lease
Fixtures and fittings - 33.33% on cost
Computer equipment - 33.33% on cost

Work in progress
Work in progress represents unbilled time, plus expenses where appropriate. The amount of revenue included reflects the accrual of the right to consideration as contract activity progresses by reference to the value of the work performed.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.


Butt Miller Limited (Registered number: 08292408)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Operating leases
Rentals paid under operating leases are charged to the Income Statement on a straight line basis over the period of the lease.

Pension costs
The company contributes to privately administered pension plans and operates a defined contribution pension scheme. Contributions are expensed as incurred.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2023 - 21 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023
and 30 November 2024 594,016
AMORTISATION
At 1 December 2023 446,684
Charge for year 32,740
At 30 November 2024 479,424
NET BOOK VALUE
At 30 November 2024 114,592
At 30 November 2023 147,332

Butt Miller Limited (Registered number: 08292408)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


5. TANGIBLE FIXED ASSETS
Fixtures
Short and Computer
leasehold fittings equipment Totals
£    £    £    £   
COST
At 1 December 2023 157,623 91,166 71,686 320,475
Additions - 104 12,237 12,341
Disposals - - (4,000 ) (4,000 )
At 30 November 2024 157,623 91,270 79,923 328,816
DEPRECIATION
At 1 December 2023 18,831 44,910 47,566 111,307
Charge for year 23,152 21,060 13,485 57,697
Eliminated on disposal - - (4,000 ) (4,000 )
At 30 November 2024 41,983 65,970 57,051 165,004
NET BOOK VALUE
At 30 November 2024 115,640 25,300 22,872 163,812
At 30 November 2023 138,792 46,256 24,120 209,168

6. STOCKS
2024 2023
£    £   
Work in progress 116,000 176,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 246,670 215,431
Other debtors 6,062 4,115
Prepayments 39,120 33,800
291,852 253,346

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 16,655 36,201
Amounts owed to group undertakings 50,000 290,000
Tax 95,163 29,433
Social security and other taxes 26,173 28,866
VAT 99,189 78,199
Other creditors 23,295 14,949
Directors' current accounts 610 619
Accrued expenses 2,457 3,390
323,542 491,657

Butt Miller Limited (Registered number: 08292408)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 1-2 years 5,000 10,000
Bank loans - 2-5 years - 5,000
5,000 15,000

10. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 51,468 42,000
Between one and five years 179,111 168,000
In more than five years - 39,699
230,579 249,699

11. SECURED DEBTS

Lloyds Bank Plc holds a fixed and floating charge over the company's assets.

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2024 and 30 November 2023:

2024 2023
£    £   
Mrs A J Elliott
Balance outstanding at start of year (233 ) (262 )
Amounts advanced 9 29
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (224 ) (233 )

Mrs J E Moss
Balance outstanding at start of year (110 ) (236 )
Amounts advanced - 126
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (110 ) (110 )

Mrs S E Ambrose
Balance outstanding at start of year (276 ) (276 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (276 ) (276 )

The loans are unsecured, interest free and repayable on demand.