ACCOUNTS - Final Accounts

Registered number: 15274558

ROBERT BUTTERY MEDICAL LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2025

ROBERT BUTTERY MEDICAL LTD

REGISTERED NUMBER: 15274558

BALANCE SHEET

AS AT 30 NOVEMBER 2025

		2025		2024
Note		£		£

FIXED ASSETS
Tangible assets	4		651		-
			651		-
CURRENT ASSETS
Debtors: amounts falling due within one year	5	9,317		42,720
Cash at bank and in hand		40,329		16,681
		49,646		59,401
Creditors: amounts falling due within one year	6	(10,514)		(20,084)
NET CURRENT ASSETS			39,132		39,317
TOTAL ASSETS LESS CURRENT LIABILITIES			39,783		39,317

NET ASSETS			39,783		39,317

CAPITAL AND RESERVES
Called up share capital	7	1	1
Profit and loss account		39,782	39,316
		39,783	39,317

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ROBERT BUTTERY MEDICAL LTD

REGISTERED NUMBER: 15274558

BALANCE SHEET (CONTINUED)

AS AT 30 NOVEMBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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 directors acknowledge their 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 income and retained earnings 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:

R C Buttery

Director

Date: 17 March 2026

The notes on pages 3 to 6 form part of these financial statements.

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ROBERT BUTTERY MEDICAL LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1.	GENERAL INFORMATION

Robert Buttery Medical Ltd is a private company limited by shares and incorporated in England and Wales on 10 November 2023. Its registered address is 2 Barton Road, Cambridge, CB3 9JZ.

The Company's functional and presentational currency is GBP.

2.ACCOUNTING POLICIES

2.1

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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.

The following principal accounting policies have been applied:

2.2

TURNOVER

Turnover comprises revenue recognised by the Company in respect of healthcare services supplied during the period. This is recognised in relation to when the services are performed.

2.3

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.

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:

Office equipment

3 years 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.

2.4

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

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ROBERT BUTTERY MEDICAL LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

2.ACCOUNTING POLICIES (CONTINUED)

2.5

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.

2.6

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.

2.7

DIVIDENDS

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2.8

TAXATION

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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ROBERT BUTTERY MEDICAL LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

3.	EMPLOYEES
	The average monthly number of employees, including directors, during the year was 2 (2024: 2).

4.	TANGIBLE FIXED ASSETS

		Office equipment
		£
	COST OR VALUATION
	Additions	837
	At 30 November 2025	837
	DEPRECIATION
	Charge for the year on owned assets	186
	At 30 November 2025	186
	NET BOOK VALUE
	At 30 November 2025	651
	At 30 November 2024	-

5.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

					2025	2024
					£	£

Trade debtors	5,740	22,479
Other debtors	3,474	20,241
Prepayments and accrued income	103	-
	9,317	42,720

Other debtors include a loan to a director of £3,249 (2024 - £20,241). The loan is repayable on demand and interest is charged at the HMRC official rate of 2.25%, rising to 3.75% on 6 April 2025.

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ROBERT BUTTERY MEDICAL LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

6.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2025	2024
		£	£

Corporation tax	6,458	16,484
Accruals and deferred income	4,056	3,600
	10,514	20,084

7.	SHARE CAPITAL
		2025	2024
		£	£

ALLOTTED, CALLED UP AND FULLY PAID

76 Ordinary A shares of £0.01 each	0.76	0.76
21 Ordinary B shares of £0.01 each	0.21	0.21
1 Ordinary C share of £0.01	0.01	0.01
1 Ordinary D share of £0.01	0.01	0.01
1 Ordinary E share of £0.01	0.01	0.01

	1.00	1.00

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