REGISTERED NUMBER: 04607374 (England and Wales)

Unaudited Financial Statements

for the Period 1 May 2025 to 31 January 2026

for

Butcher and Powell Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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

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

-