| Butler Toll Limited |
| Registered number: |
05460739 |
| Balance Sheet |
| as at 30 September 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Intangible assets |
3 |
|
|
- |
|
|
1,949 |
| Tangible assets |
4 |
|
|
2,860 |
|
|
9,591 |
|
|
|
|
2,860 |
|
|
11,540 |
|
| Current assets |
| Debtors |
5 |
|
608,981 |
|
|
630,762 |
| Cash at bank and in hand |
|
|
36,782 |
|
|
5,124 |
|
|
|
645,763 |
|
|
635,886 |
|
| Creditors: amounts falling due within one year |
6 |
|
(127,162) |
|
|
(82,528) |
|
| Net current assets |
|
|
|
518,601 |
|
|
553,358 |
|
| Total assets less current liabilities |
|
|
|
521,461 |
|
|
564,898 |
|
| Creditors: amounts falling due after more than one year |
7 |
|
|
(20,269) |
|
|
(25,141) |
|
| Provisions for liabilities |
7 |
|
|
(17,128) |
|
|
(57,002) |
|
|
| Net assets |
|
|
|
484,064 |
|
|
482,756 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
10,000 |
|
|
10,000 |
| Profit and loss account |
|
|
|
474,064 |
|
|
472,756 |
|
| Shareholders' funds |
|
|
|
484,064 |
|
|
482,756 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
| R H Butler |
J P Flindall |
| Director |
Director |
| Approved by the board on 15 December 2025 |
|
| Butler Toll Limited |
| Notes to the Accounts |
| for the year ended 30 September 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. 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 |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Plant and machinery |
over 3 years |
|
Fixtures, fittings, tools and equipment |
over 3 years |
|
|
Investments |
|
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Pensions |
|
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in the Statement of comprehensive income when they fall due. Amounts not paid are shown in creditors as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. |
|
|
|
|
|
|
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
11 |
|
12 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Intangible fixed assets |
£ |
|
Goodwill: |
|
|
Cost |
|
At 1 October 2024 |
5,846 |
|
At 30 September 2025 |
5,846 |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 1 October 2024 |
3,897 |
|
Provided during the year |
1,949 |
|
At 30 September 2025 |
5,846 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 September 2025 |
- |
|
At 30 September 2024 |
1,949 |
|
|
|
|
|
|
|
|
|
|
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years. |
|
|
| 4 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
| £ |
|
Cost |
|
At 1 October 2024 |
22,228 |
|
Additions |
1,227 |
|
Disposals |
(6,223) |
|
At 30 September 2025 |
17,232 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 October 2024 |
12,637 |
|
Charge for the year |
7,957 |
|
On disposals |
(6,222) |
|
At 30 September 2025 |
14,372 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 September 2025 |
2,860 |
|
At 30 September 2024 |
9,591 |
|
|
| 5 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
- |
|
85 |
|
Amounts owed by group undertakings and undertakings in which the company has a participating interest |
|
452,590 |
|
474,192 |
|
Prepayments and accrued income |
|
|
|
|
147,345 |
|
147,066 |
|
Other debtors |
9,046 |
|
9,419 |
|
|
|
|
|
|
608,981 |
|
630,762 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans and overdrafts |
26,442 |
|
27,765 |
|
Trade creditors |
21,217 |
|
12,113 |
|
Taxation and social security costs |
30,176 |
|
22,851 |
|
Creditors: Accruals and deferred income |
9,328 |
|
19,799 |
|
Other creditors |
40,000 |
|
- |
|
|
|
|
|
|
127,162 |
|
82,528 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans |
20,269 |
|
25,141 |
|
|
|
|
|
|
|
|
|
|
| 8 |
Provisions for liabilities |
2025 |
|
2024 |
| £ |
£ |
|
|
Policy Servicing Provision |
|
|
|
17,128 |
|
57,002 |
|
|
|
|
|
|
17,128 |
|
57,002 |
|
|
|
| 9 |
Related party transactions |
|
|
Butler Toll Limited and Butler Toll Services Limited are subsidiaries of the Butler Toll Holdings group. |
|
|
The company incurred charges of £6,000 (2024: £24,000) from Butler Toll Services. |
|
|
At 30 September 2025, the company was owed £194,566 (2024: £219,670) by Butler Toll Services Limited and was owed £258,025 (2024: £254,522) from Butler Toll Holdings Limited. The balance owing at the balance sheet date is included within Debtors . The loans are interest free and repayable upon demand. |
|
|
During the year the company paid salaries to the directors of £116,650 (2024: £227,338). |
|
|
| 10 |
Controlling party |
|
|
Butler Toll Holdings Limited is the immediate controlling party. |
|
|
| 11 |
Other information |
|
|
Butler Toll Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
Regus House |
|
Windmill Hill Business Park |
|
Whitehill Way |
|
Swindon |
|
SN5 6QR |