Butler Green Limited 31/12/2024 iXBRL

Company registration number: 04689194

Butler Green Limited

Unaudited filleted financial statements

31 December 2024

Butler Green Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Butler Green Limited

Directors and other information


	Director	Mark Ashmore


	Secretary	Ruth F Hulton


	Company number	04689194


	Registered office	Primary Care Centre
		Fields New Road
		Chadderton
		Oldham
		OL9 8NH


	Accountants	Accounts Tax Solutions Limited
		3, Grove Street
		Wilmslow
		Cheshire
		SK9 1DU

Butler Green Limited

Report to the director on the preparation of the

unaudited statutory financial statements of Butler Green Limited

Year ended 31 December 2024

As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 31 December 2024 which comprise the statement of financial position, statement of changes in equity and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Accounts Tax Solutions Limited

3, Grove Street

Wilmslow

Cheshire

SK9 1DU

24 September 2025

Butler Green Limited

Statement of financial position

31 December 2024

		2024		2023
	Note	£	£	£	£

Fixed assets
Intangible assets	5	40,920		54,560
Tangible assets	6	12,596		16,795
		_______		_______
			53,516		71,355

Current assets
Stocks		41,020		41,754
Debtors	7	87,778		79,673
Cash at bank and in hand		31,749		1,590
		_______		_______
		160,547		123,017
Creditors: amounts falling due
within one year	8	( 238,462)		( 192,590)
		_______		_______
Net current liabilities			( 77,915)		( 69,573)
			_______		_______
Total assets less current liabilities			( 24,399)		1,782


Provisions for liabilities			( 1,629)		( 1,629)

			_______		_______
Net (liabilities)/assets			( 26,028)		153
			_______		_______

Capital and reserves
Called up share capital			2		2
Profit and loss account			( 26,030)		151
			_______		_______
Shareholders (deficit)/funds			( 26,028)		153
			_______		_______

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 24 September 2025 , and are signed on behalf of the board by:

Mark Ashmore

Director

Company registration number: 04689194

Butler Green Limited

Statement of changes in equity

Year ended 31 December 2024

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 January 2023	2	81,811	81,813

Loss for the year		( 79,660)	( 79,660)
	_______	_______	_______
Total comprehensive income for the year	-	( 79,660)	( 79,660)

Dividends paid and payable		( 2,000)	( 2,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 2,000)	( 2,000)

	_______	_______	_______
At 31 December 2023 and 1 January 2024	2	151	153

Loss for the year		( 25,181)	( 25,181)
	_______	_______	_______
Total comprehensive income for the year	-	( 25,181)	( 25,181)

Dividends paid and payable		( 1,000)	( 1,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 1,000)	( 1,000)

	_______	_______	_______
At 31 December 2024	2	( 26,030)	( 26,028)
	_______	_______	_______

Butler Green Limited

Notes to the financial statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Primary Care Centre, Fields New Road, Chadderton, Oldham, OL9 8NH.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Long leasehold property	-	Straight line over the life of the lease
Fittings fixtures and equipment	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 10 (2023: 10 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 January 2024 and 31 December 2024	341,000	341,000
	_______	_______
Amortisation
At 1 January 2024	286,440	286,440
Charge for the year	13,640	13,640
	_______	_______
At 31 December 2024	300,080	300,080
	_______	_______
Carrying amount
At 31 December 2024	40,920	40,920
	_______	_______
At 31 December 2023	54,560	54,560
	_______	_______

6. Tangible assets

	Short leasehold property	Fixtures, fittings and equipment	Total
	£	£	£
Cost
At 1 January 2024 and 31 December 2024	44,995	247,394	292,389
	_______	_______	_______
Depreciation
At 1 January 2024	44,995	230,599	275,594
Charge for the year	-	4,199	4,199
	_______	_______	_______
At 31 December 2024	44,995	234,798	279,793
	_______	_______	_______
Carrying amount
At 31 December 2024	-	12,596	12,596
	_______	_______	_______
At 31 December 2023	-	16,795	16,795
	_______	_______	_______

7. Debtors

	2024	2023
	£	£
Trade debtors	2,376	2,363
Other debtors	85,402	77,310
	_______	_______
	87,778	79,673
	_______	_______

8. Creditors: amounts falling due within one year

	2024	2023
	£	£
Bank loans and overdrafts	152	1,690
Trade creditors	92,445	65,882
Social security and other taxes	3,844	12,592
Other creditors	142,021	112,426
	_______	_______
	238,462	192,590
	_______	_______

9. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2024
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Mark Ashmore	( 108,726)	( 29,774)	( 138,500)
		_______	_______	_______

2023
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Mark Ashmore	( 69,226)	( 39,500)	( 108,726)
		_______	_______	_______

10. Controlling party

The ultimate controlling party of the company is its Director.