1 September 2023 false No description of principal activity Taxfiler 2024.6 9194860business:PrivateLimitedCompanyLtd2023-09-012024-08-31 91948602023-08-31 91948602023-09-012024-08-31 9194860business:AuditExempt-NoAccountantsReport2023-09-012024-08-31 9194860business:FilletedAccounts2023-09-012024-08-31 91948602024-08-31 9194860business:Director12023-09-012024-08-31 9194860business:Director22023-09-012024-08-31 9194860business:RegisteredOffice2023-09-012024-08-31 91948602023-08-31 9194860core:WithinOneYear2024-08-31 9194860core:WithinOneYear2023-08-31 9194860core:AfterOneYear2024-08-31 9194860core:AfterOneYear2023-08-31 9194860core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 9194860core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 9194860core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 9194860core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 9194860core:PreviouslyStatedAmount2024-08-31 9194860core:PreviouslyStatedAmount2023-08-31 9194860business:SmallEntities2023-09-012024-08-31 9194860countries:EnglandWales2023-09-012024-08-31 9194860core:PlantMachinery2023-09-012024-08-31 9194860core:MotorVehicles2023-09-012024-08-31 9194860core:FurnitureFittings2023-09-012024-08-31 9194860core:ComputerEquipment2023-09-012024-08-31 9194860core:Goodwill2023-08-31 9194860core:Goodwill2024-08-31 9194860core:PlantMachinery2023-08-31 9194860core:MotorVehicles2023-08-31 9194860core:FurnitureFittings2023-08-31 9194860core:ComputerEquipment2023-08-31 9194860core:PlantMachinery2024-08-31 9194860core:MotorVehicles2024-08-31 9194860core:FurnitureFittings2024-08-31 9194860core:ComputerEquipment2024-08-31 9194860business:OrdinaryShareClass12023-09-012024-08-31 9194860business:OrdinaryShareClass12022-09-012023-08-31 91948602022-09-012023-08-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 9194860 (England and Wales)
Butler Brothers Roofing Ltd Unaudited accounts for the year ended 31 August 2024
Butler Brothers Roofing Ltd Unaudited accounts Contents
Page
- 2 -
Butler Brothers Roofing Ltd Company Information for the year ended 31 August 2024
Directors
Gary Butler Ritchie Butler
Company Number
9194860 (England and Wales)
Registered Office
29 BLACKWOOD CLOSE WEST BYFLEET KT14 6PP ENGLAND
Accountants
Golding & Co Accounting Services Limited 29 Blackwood Close West Byfleet Surrey KT14 6PP
- 3 -
Butler Brothers Roofing Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
227,328 
244,015 
Current assets
Inventories
60,000 
50,000 
Debtors
959,531 
880,029 
Cash at bank and in hand
9,122 
20,081 
1,028,653 
950,110 
Creditors: amounts falling due within one year
(875,323)
(833,337)
Net current assets
153,330 
116,773 
Total assets less current liabilities
380,658 
360,788 
Creditors: amounts falling due after more than one year
(198,759)
(206,328)
Provisions for liabilities
Deferred tax
(25,922)
(27,020)
Net assets
155,977 
127,440 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
155,976 
127,439 
Shareholders' funds
155,977 
127,440 
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 August 2025 and were signed on its behalf by
Gary Butler Director Company Registration No. 9194860
- 4 -
Butler Brothers Roofing Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Butler Brothers Roofing Ltd is a private company, limited by shares, registered in England and Wales, registration number 9194860. The registered office is 29 BLACKWOOD CLOSE, WEST BYFLEET, KT14 6PP, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Computer equipment
25% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
Butler Brothers Roofing Ltd Notes to the Accounts for the year ended 31 August 2024
Hire Purchase assets
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2023
50,000 
At 31 August 2024
50,000 
Amortisation
At 1 September 2023
50,000 
At 31 August 2024
50,000 
Net book value
At 31 August 2024
- 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 September 2023
350 
358,234 
5,630 
14,329 
378,543 
Additions
- 
43,200 
- 
5,012 
48,212 
Disposals
(350)
(10,004)
- 
- 
(10,354)
At 31 August 2024
- 
391,430 
5,630 
19,341 
416,401 
Depreciation
At 1 September 2023
142 
126,661 
2,877 
4,848 
134,528 
Charge for the year
52 
58,793 
688 
2,612 
62,145 
On disposals
(194)
(7,406)
- 
- 
(7,600)
At 31 August 2024
- 
178,048 
3,565 
7,460 
189,073 
Net book value
At 31 August 2024
- 
213,382 
2,065 
11,881 
227,328 
At 31 August 2023
208 
231,573 
2,753 
9,481 
244,015 
- 6 -
Butler Brothers Roofing Ltd Notes to the Accounts for the year ended 31 August 2024
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
34,837 
25,158 
Trade debtors
617,481 
624,150 
Accrued income and prepayments
227,048 
192,836 
Other debtors
80,165 
37,885 
959,531 
880,029 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
5,556 
5,556 
Obligations under finance leases and hire purchase contracts
45,187 
36,547 
Trade creditors
460,577 
583,375 
Taxes and social security
294,718 
199,884 
Other creditors
69,285 
7,975 
875,323 
833,337 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
26,375 
31,943 
Obligations under finance leases and hire purchase contracts
172,384 
174,385 
198,759 
206,328 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £0.01 each
1 
1 
10
Average number of employees
During the year the average number of employees was 10 (2023: 27).
- 7 -