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Registered number: 4631799
Butterstile Properties Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Butterstile Properties Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Butterstile Properties Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 4631799

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 625,237 |  | 625,588
|  |  | 625,237 |  | 625,588
CURRENT ASSETS
Debtors | 5 | 14,670 |  | 12,047 |
Cash at bank and in hand |  | 1,410,974 |  | 1,311,120 |
|  | 1,425,644 |  | 1,323,167 |
Creditors: Amounts Falling Due Within One Year | 6 | (44,954 ) |  | (42,337 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,380,690 |  | 1,280,830
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,005,927 |  | 1,906,418
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (26,696 ) |  | (26,784 )
NET ASSETS |  |  | 1,979,231 |  | 1,879,634
CAPITAL AND RESERVES
Called up share capital |  |  | 2 |  | 2
Profit and Loss Account |  |  | 1,979,229 |  | 1,879,632
SHAREHOLDERS' FUNDS |  |  | 1,979,231 |  | 1,879,634

Page 1
Page 2
Butterstile Properties Limited
Balance Sheet (continued)
As At 31 March 2026
For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Richard Goodman Director
8 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Butterstile Properties Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Butterstile Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 4631799 . The registered office is 185 Butterstile Lane, Prestwich, Manchester, M25 9UL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared:
In accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006;
Under the historical cost convention, as modified by the revaluation of certain assets; and
In sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover represents total rental income and other sundry receipts due for the year.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures, fittings and equipment | straight line - 5 years
Loose furniture and chattels | straight line - 5 years

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
The company's directors opted not to receive any emoluments.
Average number of employees, including directors, during the year was as follows: 2 (2025: 2)
2 2
Page 3
Page 4
Butterstile Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Investment Properties | Fixtures, fittings and equipment | Loose furniture and chattels | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost or Valuation
As at 1 April 2025 | 623,000 | 14,329 | 7,708 | 645,037
As at 31 March 2026 | 623,000 | 14,329 | 7,708 | 645,037
Depreciation
As at 1 April 2025 | - | 12,509 | 6,940 | 19,449
Provided during the period | - | 351 | - | 351
As at 31 March 2026 | - | 12,860 | 6,940 | 19,800
Net Book Value
As at 31 March 2026 | 623,000 | 1,469 | 768 | 625,237
As at 1 April 2025 | 623,000 | 1,820 | 768 | 625,588

Cost or valuation as at 31 March 2026 represented by:

| Investment Properties | Fixtures, fittings and equipment | Loose furniture and chattels | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
At cost | - | 14,329 | 7,708 | 22,037
At valuation | 623,000 | - | - | 623,000
| 623,000 | 14,329 | 7,708 | 645,037

The valuations of investment properties were made as at 31 March 2026 by the director.
On a historical cost basis, investment properties would have been included at their original cost of £452,119 (2025 - £452,119).
5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 6,727 |  | 5,289
Other debtors | 7,943 |  | 6,758
| 14,670 |  | 12,047

Page 4
Page 5
Butterstile Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,815 |  | 1,602
Corporation tax | 34,815 |  | 31,675
Social security and other taxes | 4,848 |  | 4,578
Other creditors | 3,476 |  | 4,482
| 44,954 |  | 42,337

Other creditors include sums due to the director amounting to £0 (2025 - £829). No interest has been charged to the company and said sums are repayable on demand.
7. Reserves

| Profit and Loss Account
--- | ---
| £
As at 1 April 2025 | 1,879,632
Profit for the year and total comprehensive income | 108,097
Dividends paid | (8,500)
As at 31 March 2026 | 1,979,229

The profit and loss account which records retained earnings and accumulated losses includes £144,486 of non-distributable reserves (2025 - £144,486).
Page 5