Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 0 true 2024-10-01 true Furniture retail 0 true true false 09681927 2024-10-01 2025-09-30 09681927 2023-10-01 2024-09-30 09681927 2025-09-30 09681927 2024-09-30 09681927 c:Director4 2024-10-01 2025-09-30 09681927 d:FurnitureFittings 2024-10-01 2025-09-30 09681927 d:FurnitureFittings 2025-09-30 09681927 d:FurnitureFittings 2024-09-30 09681927 d:OfficeEquipment 2024-10-01 2025-09-30 09681927 d:OfficeEquipment 2025-09-30 09681927 d:OfficeEquipment 2024-09-30 09681927 d:CurrentFinancialInstruments 2025-09-30 09681927 d:CurrentFinancialInstruments 2024-09-30 09681927 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 09681927 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 09681927 d:ShareCapital 2025-09-30 09681927 d:ShareCapital 2024-09-30 09681927 d:RetainedEarningsAccumulatedLosses 2025-09-30 09681927 d:RetainedEarningsAccumulatedLosses 2024-09-30 09681927 c:OrdinaryShareClass1 2024-10-01 2025-09-30 09681927 c:OrdinaryShareClass1 2025-09-30 09681927 c:OrdinaryShareClass1 2024-09-30 09681927 c:EntityNoLongerTradingButTradedInPast 2024-10-01 2025-09-30 09681927 c:FRS102 2024-10-01 2025-09-30 09681927 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09681927 c:FullAccounts 2024-10-01 2025-09-30 09681927 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09681927 e:PoundSterling 2024-10-01 2025-09-30 xbrli:shares iso4217:GBP xbrli:pure

| Registered number: 09681927
BUCTON LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
BUCTON LIMITED REGISTERED NUMBER:09681927 STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 3 |  | - |  | 212,995
|  |  | - |  | 212,995
Current assets |  |  |  |  |
Stocks | 4 | - |  | 144,023 |
Debtors: amounts falling due within one year | 5 | - |  | 37,648 |
Cash at bank and in hand | 6 | - |  | 26 |
|  | - |  | 181,697 |
Creditors: amounts falling due within one year | 7 | (14,109) |  | (408,801) |
Net current liabilities |  |  | (14,109) |  | (227,104)
Total assets less current liabilities |  |  | (14,109) |  | (14,109)
Net liabilities |  |  | (14,109) |  | (14,109)
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 598,134 |  | 598,134
Profit and loss account |  |  | (612,243) |  | (612,243)
|  |  | (14,109) |  | (14,109)
Page 1
BUCTON LIMITED REGISTERED NUMBER:09681927 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 SEPTEMBER 2025 For the year ended 30 September 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
W Coulten
Director
Date: 19 February 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
BUCTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 1.ACCOUNTING POLICIES
| 1.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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. Subsequent to the year end the director has decided to strike off the company therefore the financial statements are prepared on a basis other than going concern.
| 1.2 | REVENUE
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 1.3 | BORROWING COSTS
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 1.4 | PENSIONS
DEFINED CONTRIBUTION PENSION PLAN 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 profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 1.5 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
BUCTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 1.ACCOUNTING POLICIES (continued)
| 1.5 | TANGIBLE FIXED ASSETS (CONTINUED)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 20% | straight line
|  |  |  | Office equipment | - | 20% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 1.6 | STOCKS
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 1.7 | CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 1.8 | CREDITORS
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 0 (2024:0).
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BUCTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
3. | TANGIBLE FIXED ASSETS
|  | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £
| At 1 October 2024 | 1,158,416 | 36,271 | 1,194,687
| Transfers intra group | (1,158,416) | (36,271) | (1,194,687)
| At 30 September 2025 | - | - | -
| At 1 October 2024 | 959,093 | 22,599 | 981,692
| Transfers intra group | (959,093) | (22,599) | (981,692)
| At 30 September 2025 | - | - | -
| NET BOOK VALUE |  |  |
| At 30 September 2025 | - | - | -
| At 30 September 2024 | 199,323 | 13,672 | 212,995
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BUCTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | STOCKS
|  |  |  |  | 2025 | 2023
|  |  |  |  | £ | £
| Finished goods and goods for resale | - | 144,023
|  | - | 144,023
5. | DEBTORS
|  |  |  |  | 2025 | 2023
|  |  |  |  | £ | £
| Trade debtors | - | 31,240
| Other debtors | - | 1,390
| Prepayments and accrued income | - | 5,018
|  | - | 37,648
6. | CASH AND CASH EQUIVALENTS
|  |  |  |  | 2025 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | - | 26
| Less: bank overdrafts | - | (76,847)
|  | - | (76,821)
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2023
|  |  |  |  | £ | £
| Bank overdrafts | - | 76,847
| Trade creditors | - | 171,368
| Amounts owed to group undertakings | 14,109 | -
| Other taxation and social security | - | 6,722
| Other creditors | - | 1,324
| Accruals and deferred income | - | 152,540
|  | 14,109 | 408,801
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BUCTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
8. | SHARE CAPITAL
|  |  |  |  | 2025 | 2023
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 598,134 (2024:598,134) Ordinary shares of £1.00 each | 598,134 | 598,134
9. | RELATED PARTY TRANSACTIONS
| The company has taken advantage of the FRS 102, Section 33, exemption not to disclose related party transactions and balances with wholly owned subsidiaries within the Neptune Holdco Limited group. Amounts owed to companies under common control at the year end were £Nil (2024: £Nil). Amounts owed from companies under common control at the year end were £14,109 (2024: £Nil).
10. | CONTROLLING PARTY
The ultimate parent undertaking is Neptune Holdco Limited, a company incorporated in England and Wales. The smallest and largest group for which group financial statements are prepared is Neptune Holdco Limited. Copies of the group financial statements are available from Companies House. There is no ultimate controlling party. The company is controlled equally by the two directors, J G Redman and J E Sims-Hilditch.
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