Registration number: 07750034

A & M Butteree Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 7

A & M Butteree Ltd

(Registration number: 07750034)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	95,893	114,267
Current assets
Stocks	5	75,000	-
Debtors	6	160,040	175,848
Cash at bank and in hand		13	-
		235,053	175,848
Creditors: Amounts falling due within one year	7	(216,766)	(105,319)
Net current assets		18,287	70,529
Total assets less current liabilities		114,180	184,796
Creditors: Amounts falling due after more than one year	7	(55,672)	(62,649)
Net assets		58,508	122,147
Capital and reserves
Called up share capital	8	2	2
Retained earnings		58,506	122,145
Shareholders' funds		58,508	122,147

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 21 May 2026 and signed on its behalf by:
 

......................................... Mr A Butteree Director

A & M Butteree Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales..

The address of its registered office is:
51 Hammerton Drive
Hellifield
Skipton
BD23 4LZ

These financial statements were authorised for issue by the Board on 21 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

A & M Butteree Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	15% per annum reducing balance basis
Motor vehicles	20% per annum reducing balance basis
Plant and machinery	10% per annum reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

A & M Butteree Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 12 (2024 - 8).

A & M Butteree Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4	Tangible assets

	Office equipment  £	Motor vehicles  £	Plant and machinery £	Total £
Cost
At 1 September 2024	40,030	149,000	64,670	253,700
Additions	789	-	-	789
At 31 August 2025	40,819	149,000	64,670	254,489
Depreciation
At 1 September 2024	22,040	81,808	35,585	139,433
Charge for the year	2,817	13,438	2,908	19,163
At 31 August 2025	24,857	95,246	38,493	158,596
Carrying amount
At 31 August 2025	15,962	53,754	26,177	95,893
At 31 August 2024	17,990	67,192	29,085	114,267

5

Stocks

	2025 £	2024 £
Work in progress	75,000	-

6

Debtors

	2025 £	2024 £
Trade debtors	13,228	175,846
Other debtors	146,812	2
	160,040	175,848

A & M Butteree Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

7

Creditors

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	33,526	36,518
Trade creditors		129,807	54,225
Taxation and social security		29,608	14,576
Accruals and deferred income		4,000	-
Other creditors		19,825	-
		216,766	105,319