Button Brand Designs Ltd 05806469 false 2025-04-01 2026-03-31 2026-03-31 The principal activity of the company is the design and manufacture of household and novelty products that have some electronic content. Digita Accounts Production Advanced 6.30.9574.0 true 05806469 2025-04-01 2026-03-31 05806469 2026-03-31 05806469 bus:OrdinaryShareClass1 2026-03-31 05806469 core:CurrentFinancialInstruments 2026-03-31 05806469 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 05806469 core:OfficeEquipment 2026-03-31 05806469 core:PlantMachinery 2026-03-31 05806469 bus:SmallEntities 2025-04-01 2026-03-31 05806469 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 05806469 bus:FilletedAccounts 2025-04-01 2026-03-31 05806469 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 05806469 bus:RegisteredOffice 2025-04-01 2026-03-31 05806469 bus:CompanySecretaryDirector1 2025-04-01 2026-03-31 05806469 bus:Director1 2025-04-01 2026-03-31 05806469 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 05806469 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 05806469 bus:Agent1 2025-04-01 2026-03-31 05806469 core:Goodwill 2025-04-01 2026-03-31 05806469 core:ComputerEquipment 2025-04-01 2026-03-31 05806469 core:OfficeEquipment 2025-04-01 2026-03-31 05806469 core:PlantMachinery 2025-04-01 2026-03-31 05806469 countries:AllCountries 2025-04-01 2026-03-31 05806469 2025-03-31 05806469 core:OfficeEquipment 2025-03-31 05806469 core:PlantMachinery 2025-03-31 05806469 2024-04-01 2025-03-31 05806469 2025-03-31 05806469 bus:OrdinaryShareClass1 2025-03-31 05806469 core:CurrentFinancialInstruments 2025-03-31 05806469 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 05806469 core:OfficeEquipment 2025-03-31 05806469 core:PlantMachinery 2025-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 05806469

Button Brand Designs Ltd
Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 March 2026

Button Brand Designs Ltd

Contents

Company Information | 1
Abridged Balance Sheet | 2
Notes to the Unaudited Abridged Financial Statements | 3 to 7

Button Brand Designs Ltd

Company Information

Directors | Mrs Mary Elizabeth Arkinstall Mr Tony Arkinstall

Company secretary | Mr Tony Arkinstall

Registered office | Unit 4 City Limits Danehill Lower Earley Reading Berkshire RG6 4UP

Accountants | David Jones & Co 2018 Limited AccountantsUnit 4 City Limits Danehill Lower Earley Reading Berkshire RG6 4UP

Button Brand Designs Ltd

(Registration number: 05806469)
Abridged Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 5 | 201 | 267
Current assets |  |  |
Stocks | 6 | 200 | 200
Debtors |  | 272,336 | 310,176
Cash at bank and in hand |  | 18,831 | 45,010
|  | 291,367 | 355,386
Creditors: Amounts falling due within one year |  | (2,274) | (64,050)
Net current assets |  | 289,093 | 291,336
Total assets less current liabilities |  | 289,294 | 291,603
Accruals and deferred income |  | (4,000) | (2,200)
Net assets |  | 285,294 | 289,403
Capital and reserves |  |  |
Called up share capital | 7 | 1,000 | 1,000
Retained earnings |  | 284,294 | 288,403
Shareholders' funds |  | 285,294 | 289,403

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 24 March 2026 and signed on its behalf by:

......................................... Mr Tony Arkinstall Company secretary and director

Button Brand Designs Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Unit 4 City Limits
Danehill
Lower Earley
Reading
Berkshire
RG6 4UP

These financial statements were authorised for issue by the Board on 24 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Computer Equipment | 25% reducing balance

Button Brand Designs Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

Plant & Equipment | 25% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | Goodwill is fully written down

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Button Brand Designs Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2025 - 1).

Button Brand Designs Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

4 | Intangible assets

| Total £
Cost or valuation
At 1 April 2025 | 141,216
At 31 March 2026 | 141,216
Amortisation
At 1 April 2025 | 141,216
At 31 March 2026 | 141,216
Carrying amount
At 31 March 2026 | -

5 | Tangible assets

| Plant and machinery £ | Office equipment £ | Total £
Cost or valuation
At 1 April 2025 | 12,948 | 13,166 | 26,114
At 31 March 2026 | 12,948 | 13,166 | 26,114
Depreciation
At 1 April 2025 | 12,838 | 13,009 | 25,847
Charge for the year | 27 | 39 | 66
At 31 March 2026 | 12,865 | 13,048 | 25,913
Carrying amount
At 31 March 2026 | 83 | 118 | 201
At 31 March 2025 | 110 | 157 | 267

6 | Stocks

| 2026 £ | 2025 £
Other inventories | 200 | 200

7 | Share capital

Allotted, called up and fully paid shares

Button Brand Designs Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

| 2026 | 2025
| No. | £ | No. | £
Ordinary £1 of £1 each | 1,000 | 1,000 | 1,000 | 1,000

8 | Dividends

|  | 2026 |  | 2025
|  | £ |  | £