Button Plant And Construction Limited

Registered number

04480229

Filleted Accounts

31 July 2025

Button Plant And Construction Limited
Registered number:		04480229
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		28,298			736,475

Current assets
Debtors	4	7,603			116,605
Cash at bank and in hand		530,078			198,684
		537,681			315,289

Creditors: amounts falling due within one year	5	(151,520)			(91,420)

Net current assets			386,161			223,869

Total assets less current liabilities			414,459			960,344

Creditors: amounts falling due after more than one year	6		-			(15,958)



Net assets			414,459			944,386

Capital and reserves
Called up share capital			2			2
Profit and loss account			414,457			944,384

Shareholders' funds			414,459			944,386

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.




A J Button
Director
Approved by the board on 21 April 2026

Button Plant And Construction Limited
Notes to the Accounts
for the year ended 31 July 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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	20% & 25% reducing balance
	Motor vehicles	25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			9		13


3	Tangible fixed assets
		Plant and machinery		Motor vehicles		Total
£			£		£
	Cost
	At 1 August 2024	1,416,128		173,754		1,589,882
	Disposals	(1,346,153)		(134,375)		(1,480,528)
	At 31 July 2025	69,975		39,379		109,354

	Depreciation
	At 1 August 2024	747,111		106,296		853,407
	Charge for the year	5,474		2,136		7,610
	On disposals	(704,501)		(75,460)		(779,961)
	At 31 July 2025	48,084		32,972		81,056

	Net book value
	At 31 July 2025	21,891		6,407		28,298
	At 31 July 2024	669,017		67,458		736,475


4	Debtors			2025		2024
£					£

	Trade debtors			7,603		116,605


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			-		28,150
	Trade creditors			16,032		34,790
	Taxation and social security costs			135,052		22,690
	Other creditors			436		5,790
				151,520		91,420


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			-		15,958


7	Related party transactions

	During the year dividends were paid to shareholding directors of £136,000 (2024: £81,000). The balance owed to the directors was £436 (2024: £733) at the year end.


8	Controlling party

	The company is wholly controlled by the directors.


9	Other information

	Button Plant And Construction Limited is a private company limited by shares and incorporated in England. Its registered office is:

	31 Abbey Road
	Grimsby
	North East Lincolnshire
	DN32 0HQ

	Its trading address is:

	21 Ings Lane
	Waltham
	Grimsby
	DN37 0EX