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Registration number: 04492007

Fiona Butter Consultancy Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 July 2025

Fiona Butter Consultancy Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

Fiona Butter Consultancy Limited

Company Information

Director | Ms F D Butter

Registered office | Unit 1, Office 1 Tower Lane Business Park Tower Lane Warmley Bristol BS30 8XT

Accountants | Ross & Partners (Bristol) Limited Accountants and Tax Consultants Unit 1, Office 1 Tower Lane Business Park Tower Lane Warmley Bristol BS30 8XT

Fiona Butter Consultancy Limited

(Registration number: 04492007)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 197 | 263
Current assets |  |  |
Cash at bank and in hand |  | 221,967 | 254,155
Creditors: Amounts falling due within one year | 5 | (2,862) | (4,177)
Net current assets |  | 219,105 | 249,978
Net assets |  | 219,302 | 250,241
Capital and reserves |  |  |
Called up share capital | 6 | 500 | 500
Retained earnings |  | 218,802 | 249,741
Shareholders' funds |  | 219,302 | 250,241

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Fiona Butter Consultancy Limited

(Registration number: 04492007)
Balance Sheet as at 31 July 2025

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 9 April 2026

......................................... Ms F D Butter Director

Fiona Butter Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | 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 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 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.

Going concern

The financial statements have been prepared on a going concern basis.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

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
Office equipment | 25% Reducing Balance

Fiona Butter Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

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 | Fully amortised

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 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.

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.

2 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Fiona Butter Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

3 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 August 2024 | 30,800 | 30,800
At 31 July 2025 | 30,800 | 30,800
Amortisation
At 1 August 2024 | 30,800 | 30,800
At 31 July 2025 | 30,800 | 30,800
Carrying amount
At 31 July 2025 | - | -

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 August 2024 | 2,266 | 2,266
At 31 July 2025 | 2,266 | 2,266
Depreciation
At 1 August 2024 | 2,003 | 2,003
Charge for the year | 66 | 66
At 31 July 2025 | 2,069 | 2,069
Carrying amount
At 31 July 2025 | 197 | 197
At 31 July 2024 | 263 | 263

Fiona Butter Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 82 | 82
Taxation and social security | 1,202 | 873
Accruals and deferred income | 756 | 720
Other creditors | 822 | 2,502
| 2,862 | 4,177

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 500 | 500 | 500 | 500

7 | Related party transactions

Loans from related parties

2025 | Key management £ | Total £
At start of period | 2,502 | 2,502
Advanced | 208 | 208
Repaid | (2,000) | (2,000)
At end of period | 710 | 710

2024 | Key management £ | Total £
At start of period | 2,294 | 2,294
Advanced | 208 | 208
At end of period | 2,502 | 2,502