Company registration number 11914132 (England and Wales)
RUSSELL & BUTLER (SALES) LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
RUSSELL & BUTLER (SALES) LIMITED
COMPANY INFORMATION
Directors
Mr B Russell
Mr N Butler
Company number
11914132
Registered office
1 West Street
Buckingham
Buckinghamshire
England
MK18 1HL
Accountants
Xeinadin
Moreton House
31 High Street
Buckingham
Buckinghamshire
UK
MK18 1NU
RUSSELL & BUTLER (SALES) LIMITED
CONTENTS
Page
Directors' report
1
Balance sheet
2
Notes to the financial statements
3 - 5
RUSSELL & BUTLER (SALES) LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

The directors present their annual report and financial statements for the year ended 31 March 2025.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr B Russell
Mr N Butler
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr B Russell
Mr N Butler
Director
Director
9 December 2025
RUSSELL & BUTLER (SALES) LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
11,569
14,143
Current assets
Stocks
-
100,000
Debtors
4
55,830
70,171
Cash at bank and in hand
261,638
128,443
317,468
298,614
Creditors: amounts falling due within one year
5
(172,417)
(174,127)
Net current assets
145,051
124,487
Total assets less current liabilities
156,620
138,630
Provisions for liabilities
(2,893)
(2,687)
Net assets
153,727
135,943
Capital and reserves
Called up share capital
20
20
Profit and loss reserves
153,707
135,923
Total equity
153,727
135,943

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 9 December 2025 and are signed on its behalf by:
Mr B Russell
Mr N Butler
Director
Director
Company registration number 11914132 (England and Wales)
RUSSELL & BUTLER (SALES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Russell & Butler (Sales) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1 West Street, Buckingham, Buckinghamshire, England, MK18 1HL.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% reducing balance
Computers
15% reducing balance
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.5
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.6
Leases
As lessee
RUSSELL & BUTLER (SALES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
11
13
3
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 April 2024
12,002
15,296
27,298
Additions
-
0
583
583
Disposals
(2,432)
-
0
(2,432)
At 31 March 2025
9,570
15,879
25,449
Depreciation and impairment
At 1 April 2024
5,402
7,753
13,155
Depreciation charged in the year
823
1,219
2,042
Eliminated in respect of disposals
(1,317)
-
0
(1,317)
At 31 March 2025
4,908
8,972
13,880
Carrying amount
At 31 March 2025
4,662
6,907
11,569
At 31 March 2024
6,600
7,543
14,143
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
53,992
67,785
Other debtors
1,838
2,386
55,830
70,171
RUSSELL & BUTLER (SALES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
14,387
9,090
Amounts owed to group undertakings
-
0
30,987
Corporation tax
61,794
86,104
Other taxation and social security
93,426
46,987
Other creditors
2,810
959
172,417
174,127
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