1 June 2024 false No description of principal activity Taxfiler 2024.6 12008464business:PrivateLimitedCompanyLtd2024-06-012025-05-31 120084642024-05-31 120084642024-06-012025-05-31 12008464business:AuditExempt-NoAccountantsReport2024-06-012025-05-31 12008464business:FilletedAccounts2024-06-012025-05-31 120084642025-05-31 120084642024-05-31 12008464core:WithinOneYear2025-05-31 12008464core:WithinOneYear2024-05-31 12008464core:AfterOneYear2025-05-31 12008464core:AfterOneYear2024-05-31 12008464core:ShareCapitalcore:PreviouslyStatedAmount2025-05-31 12008464core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 12008464core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-05-31 12008464core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 12008464core:PreviouslyStatedAmount2025-05-31 12008464core:PreviouslyStatedAmount2024-05-31 12008464business:SmallEntities2024-06-012025-05-31 12008464business:Director12024-06-012025-05-31 12008464countries:EnglandWales2024-06-012025-05-31 12008464core:PlantMachinery2024-06-012025-05-31 12008464core:ComputerEquipment2024-06-012025-05-31 12008464core:PlantMachinery2024-05-31 12008464core:ComputerEquipment2024-05-31 12008464core:PlantMachinery2025-05-31 12008464core:ComputerEquipment2025-05-31 120084642023-06-012024-05-31 iso4217:GBP xbrli:pure
Company Registration No. 12008464 (England and Wales)
Ben Butler Brickwork Limited Unaudited accounts for the year ended 31 May 2025
Ben Butler Brickwork Limited Statement of financial position as at 31 May 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
8,870 
11,930 
Current assets
Debtors
60,274 
7,201 
Cash at bank and in hand
39,060 
29,720 
99,334 
36,921 
Creditors: amounts falling due within one year
(78,803)
(43,211)
Net current assets/(liabilities)
20,531 
(6,290)
Total assets less current liabilities
29,401 
5,640 
Creditors: amounts falling due after more than one year
(23,709)
- 
Provisions for liabilities
Deferred tax
(2,219)
(2,625)
Net assets
3,473 
3,015 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
3,471 
3,013 
Shareholders' funds
3,473 
3,015 
For the year ending 31 May 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2026 and were signed on its behalf by
Benjamin Butler Director Company Registration No. 12008464
- 2 -
Ben Butler Brickwork Limited Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Ben Butler Brickwork Limited is a private company, limited by shares, registered in England and Wales, registration number 12008464.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 May 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 June 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance
Computer equipment
33% on cost
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2024
35,750 
2,891 
38,641 
At 31 May 2025
35,750 
2,891 
38,641 
Depreciation
At 1 June 2024
24,732 
1,979 
26,711 
Charge for the year
2,755 
305 
3,060 
At 31 May 2025
27,487 
2,284 
29,771 
Net book value
At 31 May 2025
8,263 
607 
8,870 
At 31 May 2024
11,018 
912 
11,930 
- 3 -
Ben Butler Brickwork Limited Notes to the Accounts for the year ended 31 May 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,850 
- 
Accrued income and prepayments
- 
6,668 
Other debtors
54,424 
533 
60,274 
7,201 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
5,500 
- 
VAT
15,850 
7,501 
Trade creditors
15,710 
10,493 
Taxes and social security
31,867 
21,665 
Other creditors
7,925 
- 
Loans from directors
- 
1,601 
Accruals
1,951 
1,951 
78,803 
43,211 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
23,709 
- 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 4 -