Acorah Software Products - Accounts Production 19.2.450 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 14775585 Francesca May Butler William Louis Butler Director true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14775585 2024-04-30 14775585 2025-04-30 14775585 2024-05-01 2025-04-30 14775585 frs-core:CurrentFinancialInstruments 2025-04-30 14775585 frs-core:MotorVehicles 2025-04-30 14775585 frs-core:MotorVehicles 2024-05-01 2025-04-30 14775585 frs-core:MotorVehicles 2024-04-30 14775585 frs-core:ShareCapital 2025-04-30 14775585 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 14775585 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 14775585 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 14775585 frs-bus:SmallEntities 2024-05-01 2025-04-30 14775585 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 14775585 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 14775585 1 2024-05-01 2025-04-30 14775585 frs-bus:Director1 2024-05-01 2025-04-30 14775585 frs-bus:Director2 2024-05-01 2025-04-30 14775585 frs-countries:EnglandWales 2024-05-01 2025-04-30 14775585 2023-04-30 14775585 2024-04-30 14775585 2023-05-01 2024-04-30 14775585 frs-core:CurrentFinancialInstruments 2024-04-30 14775585 frs-core:ShareCapital 2024-04-30 14775585 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 14775585
The Butts Group Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14775585
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 5,667 -
5,667 -
CURRENT ASSETS
Debtors 4 17,306 -
Cash at bank and in hand 46,834 23,499
64,140 23,499
Creditors: Amounts Falling Due Within One Year 5 (67,338 ) (19,546 )
NET CURRENT ASSETS (LIABILITIES) (3,198 ) 3,953
TOTAL ASSETS LESS CURRENT LIABILITIES 2,469 3,953
NET ASSETS 2,469 3,953
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 2,468 3,952
SHAREHOLDERS' FUNDS 2,469 3,953
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For the year ending 30 April 2025 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
William Louis Butler
Director
30 April 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:
Rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. 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:
Motor Vehicles 15% Reducing balance method
1.4. Taxation
Income 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 reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2024: 2)
2 2
3. Tangible Assets
Motor Vehicles
£
Cost
As at 1 May 2024 -
Disposals 6,667
As at 30 April 2025 6,667
Depreciation
As at 1 May 2024 -
Provided during the period 1,000
As at 30 April 2025 1,000
Net Book Value
As at 30 April 2025 5,667
As at 1 May 2024 -
4. Debtors
2025 2024
£ £
Due within one year
Other debtors 2,000 -
Amounts owed by other related parties 15,306 -
17,306 -
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 9,797 4,445
VAT 22,515 3,148
Accruals and deferred income 26,471 -
Directors' loan accounts 5,770 11,953
Amounts owed to related parties 2,785 -
67,338 19,546
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6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
7. Related Party Transactions
Included in creditors due within one year is an amount of £5,770 (2024: £11,953 ) owed to its directors. The amount is interest free and repayable on demand.
Included in debtors due within one year is an amount of £15,306 (2024: £Nil) owed by the other related party. The amount is interest free and recoverable in demand.
Included in creditors due within one year is an amount of £2,785 (2024: £Nil) owed to the other related party. The amount is interest free and repayable in demand.
8. Ultimate Controlling Party
The company's ultimate controlling party is Director by virtue of the ownership of 100% of the issued share capital in the company.
9. General Information
The Butts Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14775585 . The registered office is 809 Salisbury House 29 Finsbury Circus, London, EC2M 7AQ.
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