| Butler Toll Holdings Limited |
| Registered number: |
06690161 |
| Balance Sheet |
| as at 30 September 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Intangible assets |
3 |
|
|
131,859 |
|
|
164,824 |
| Investments |
4 |
|
|
11,500 |
|
|
11,500 |
|
|
|
|
143,359 |
|
|
176,324 |
|
| Current assets |
| Debtors |
5 |
|
60 |
|
|
- |
| Cash at bank and in hand |
|
|
30,163 |
|
|
29,108 |
|
|
|
30,223 |
|
|
29,108 |
|
| Creditors: amounts falling due within one year |
6 |
|
(260,318) |
|
|
(257,180) |
|
| Net current liabilities |
|
|
|
(230,095) |
|
|
(228,072) |
|
| Net liabilities |
|
|
|
(86,736) |
|
|
(51,748) |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
15,533 |
|
|
15,533 |
| Share premium |
|
|
|
258,004 |
|
|
258,004 |
| Capital redemption reserve |
|
|
|
1,280 |
|
|
1,280 |
| Profit and loss account |
|
|
|
(361,553) |
|
|
(326,565) |
|
| Shareholders' funds |
|
|
|
(86,736) |
|
|
(51,748) |
|
|
|
|
|
|
|
|
| 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 |
| Director |
|
| Approved by the board on 15 December 2025 |
|
| Butler Toll Holdings 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). |
|
|
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. |
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
- |
|
- |
|
|
|
|
|
|
|
|
|
|
| 3 |
Intangible fixed assets |
£ |
|
Goodwill: |
|
|
Cost |
|
At 1 October 2024 |
329,647 |
|
At 30 September 2025 |
329,647 |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 1 October 2024 |
164,823 |
|
Provided during the year |
32,965 |
|
At 30 September 2025 |
197,788 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 September 2025 |
131,859 |
|
At 30 September 2024 |
164,824 |
|
|
|
|
|
|
|
|
|
|
Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years. |
|
|
| 4 |
Investments |
|
| Other |
| investments |
| £ |
|
Cost |
|
At 1 October 2024 |
11,500 |
|
|
At 30 September 2025 |
11,500 |
|
|
Investments in subsidiaries are accounted for at cost less, where appropriate, allowances for impairment. |
|
|
|
|
Holdings of more than 20% |
|
|
The company holds more than 20% of the share capital of the following companies: |
|
|
|
Company |
Country of registration or incorporation |
|
Class |
Shares held |
|
|
Butler Toll Limited |
United Kingdom |
|
Ordinary |
100% |
|
Butler Toll Services Limited |
United Kingdom |
|
Ordinary |
100% |
|
| 5 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Other debtors |
60 |
|
- |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade creditors |
2 |
|
170 |
|
Amounts owed to group undertakings and undertakings in which the company has a participating interest |
|
258,025 |
|
254,522 |
|
Taxation and social security costs |
209 |
|
233 |
|
Other creditors |
2,082 |
|
2,255 |
|
|
|
|
|
|
260,318 |
|
257,180 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Related party transactions |
|
|
At 30 September 2025, the company owed £258,025 (2024: £254,522) to Butler Toll Limited. The balance is interest free and repayable upon demand. |
|
|
| 8 |
Other information |
|
|
Butler Toll Holdings Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
71-75 Shelton Street |
|
Covent Garden |
|
London |
|
WC2H 9JQ |