IRIS Accounts Production v26.1.10.61 04607374 director 1.5.25 31.1.26 31.1.26 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04607374 2025-04-30 04607374 2026-01-31 04607374 2025-05-01 2026-01-31 04607374 2024-04-30 04607374 2024-05-01 2025-04-30 04607374 2025-04-30 04607374 ns15:EnglandWales 2025-05-01 2026-01-31 04607374 ns14:PoundSterling 2025-05-01 2026-01-31 04607374 ns10:Director1 2025-05-01 2026-01-31 04607374 ns10:PrivateLimitedCompanyLtd 2025-05-01 2026-01-31 04607374 ns10:SmallEntities 2025-05-01 2026-01-31 04607374 ns10:AuditExempt-NoAccountantsReport 2025-05-01 2026-01-31 04607374 ns10:SmallCompaniesRegimeForDirectorsReport 2025-05-01 2026-01-31 04607374 ns10:SmallCompaniesRegimeForAccounts 2025-05-01 2026-01-31 04607374 ns10:FullAccounts 2025-05-01 2026-01-31 04607374 ns10:RegisteredOffice 2025-05-01 2026-01-31 04607374 ns5:CurrentFinancialInstruments 2026-01-31 04607374 ns5:CurrentFinancialInstruments 2025-04-30 04607374 ns5:ShareCapital 2026-01-31 04607374 ns5:ShareCapital 2025-04-30 04607374 ns5:RetainedEarningsAccumulatedLosses 2026-01-31 04607374 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 04607374 ns5:FurnitureFittings 2025-05-01 2026-01-31 04607374 ns5:MotorVehicles 2025-05-01 2026-01-31 04607374 ns5:FurnitureFittings 2025-04-30 04607374 ns5:MotorVehicles 2025-04-30 04607374 ns5:FurnitureFittings 2026-01-31 04607374 ns5:MotorVehicles 2026-01-31 04607374 ns5:FurnitureFittings 2025-04-30 04607374 ns5:MotorVehicles 2025-04-30 04607374 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-01-31 04607374 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 04607374 ns5:DeferredTaxation 2025-04-30 04607374 ns5:DeferredTaxation 2025-05-01 2026-01-31 04607374 ns5:DeferredTaxation 2026-01-31

REGISTERED NUMBER: 04607374 (England and Wales)

Unaudited Financial Statements

for the Period 1 May 2025 to 31 January 2026

for

Butcher and Powell Limited

Butcher and Powell Limited (Registered number: 04607374)

Contents of the Financial Statements

for the Period 1 May 2025 to 31 January 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

Butcher and Powell Limited

Company Information

for the Period 1 May 2025 to 31 January 2026

| DIRECTOR: | Mr P Stones

| REGISTERED OFFICE: | 26 Watersmeet Road

| Sheffield

| South Yorkshire

| S6 5FA

| REGISTERED NUMBER: | 04607374 (England and Wales)

| ACCOUNTANTS: | Lishmans LLP

| 16-18 Station Road

| Chapeltown

| Sheffield

| South Yorkshire

| S35 2XH

Butcher and Powell Limited (Registered number: 04607374)

Balance Sheet

31 January 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 9,171 |  |

CURRENT ASSETS

Stocks | - |  | 300 |  |

Debtors | 5 | - |  | 40,009 |  |

Cash at bank | 34,850 |  | 52,873 |  |

34,850 |  | 93,182 |  |

CREDITORS

Amounts falling due within one year | 6 | 109,682 |  | 138,628 |  |

NET CURRENT LIABILITIES | (74,832 | ) | (45,446 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (74,832 | ) | (36,275 | ) |

PROVISIONS FOR LIABILITIES | 7 | - |  | 1,583 |  |

NET LIABILITIES | (74,832 | ) | (37,858 | ) |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | (74,834 | ) | (37,860 | ) |

SHAREHOLDERS' FUNDS | (74,832 | ) | (37,858 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Butcher and Powell Limited (Registered number: 04607374)

Balance Sheet - continued

31 January 2026

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 April 2026 and were signed by:

Mr P Stones - Director

Butcher and Powell Limited (Registered number: 04607374)

Notes to the Financial Statements

for the Period 1 May 2025 to 31 January 2026

1. | STATUTORY INFORMATION

| Butcher and Powell Ltd is a private company , limited by shares , registered in England and Wales. The company's registered number is 04607374 and registered office address is 26 Watersmeet Road, Sheffield, South Yorkshire, S6 5FA

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

| 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.

Butcher and Powell Limited (Registered number: 04607374)

Notes to the Financial Statements - continued

for the Period 1 May 2025 to 31 January 2026

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 5 (2025 - 5 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 May 2025 | 14,865 |  | 16,495 |  | 31,360 |  |

| Disposals | (14,865 | ) | (16,495 | ) | (31,360 | ) |

| At 31 January 2026 | - |  | - |  | - |  |

| DEPRECIATION

| At 1 May 2025 | 9,201 |  | 12,988 |  | 22,189 |  |

| Eliminated on disposal | (9,201 | ) | (12,988 | ) | (22,189 | ) |

| At 31 January 2026 | - |  | - |  | - |  |

| NET BOOK VALUE

| At 31 January 2026 | - |  | - |  | - |  |

| At 30 April 2025 | 5,664 |  | 3,507 |  | 9,171 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | - |  | 38,861 |  |

| Prepayments | - |  | 1,148 |  |

- |  | 40,009 |  |

Butcher and Powell Limited (Registered number: 04607374)

Notes to the Financial Statements - continued

for the Period 1 May 2025 to 31 January 2026

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade creditors | - |  | 5,263 |  |

| Tax | - |  | (3,907 | ) |

| Social security and other taxes | - |  | 54 |  |

| VAT | 2,269 |  | 7,521 |  |

| Other creditors | - |  | 1,701 |  |

| Directors' current accounts | 107,413 |  | 120,536 |  |

| Accrued expenses | - |  | 7,460 |  |

109,682 |  | 138,628 |  |

7. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred tax | - |  | 1,583 |  |

| Deferred |

| tax |

£ |

| Balance at 1 May 2025 | 1,583 |  |

| Provided during period | (1,583 | ) |

| Balance at 31 January 2026 | - |  |