REGISTERED NUMBER: 04737891 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

M J Butler Plant Hire Limited

Trading as

Butler Park Development

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M J Butler

SECRETARY:

Mrs L L Butler

REGISTERED OFFICE:

Dairy Farm

Church Street

Aldbrough

East Yorkshire

HU11 4RN

REGISTERED NUMBER:

04737891 (England and Wales)

ACCOUNTANTS:

Smailes Goldie

Chartered Accountants

Regent's Court

Princess Street

Hull

East Yorkshire HU2 8BA

FIXED ASSETS

Intangible assets

4

16,608

16,608

Tangible assets

5

1,769,266

1,644,249

Investments

6

2,456

2,319

1,788,330

1,663,176

CURRENT ASSETS

Stocks

67,580

58,619

Debtors

7

159,170

98,186

Cash at bank

299,972

189,582

526,722

346,387

CREDITORS

Amounts falling due within one year

8

359,051

220,584

NET CURRENT ASSETS

167,671

125,803

TOTAL ASSETS LESS CURRENT LIABILITIES

1,956,001

1,788,979

CREDITORS

Amounts falling due after more than one year

9

(66,264

)

(44,511

)

PROVISIONS FOR LIABILITIES

(281,305

)

(249,537

)

NET ASSETS

1,608,432

1,494,931

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,608,332

1,494,831

1,608,432

1,494,931

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 November 2025 and were signed by:

M J Butler - Director

1.	STATUTORY INFORMATION

M J Butler Plant Hire 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Intangible assets are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account , 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 May 2024

and 30 April 2025

80,000

16,608

96,608

AMORTISATION

At 1 May 2024

and 30 April 2025

80,000

-

80,000

NET BOOK VALUE

At 30 April 2025

-

16,608

16,608

At 30 April 2024

-

16,608

16,608

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 May 2024

662,037

1,886,265

2,548,302

Additions

-

324,710

324,710

Disposals

-

(31,000

)

(31,000

)

At 30 April 2025

662,037

2,179,975

2,842,012

DEPRECIATION

At 1 May 2024

9,603

894,450

904,053

Charge for year

2,743

185,950

188,693

Eliminated on disposal

-

(20,000

)

(20,000

)

At 30 April 2025

12,346

1,060,400

1,072,746

NET BOOK VALUE

At 30 April 2025

649,691

1,119,575

1,769,266

At 30 April 2024

652,434

991,815

1,644,249

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 May 2024

2,319

Additions

137

At 30 April 2025

2,456

NET BOOK VALUE

At 30 April 2025

2,456

At 30 April 2024

2,319

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

91,849

66,000

Amounts recoverable on contract

45,200

6,000

Other debtors

22,121

26,186

159,170

98,186

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

86,645

74,762

Trade creditors

30,157

9,196

Taxation and social security

65,398

37,964

Other creditors

176,851

98,662

359,051

220,584

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

66,264

44,511