Martin Butcher Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 15336209

		31 December 2025		31 December 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		934		1,039

			934		1,039
CURRENT ASSETS
Debtors	5	6,550		-
Cash at bank and in hand		10,824		30

		17,374		30
Creditors: Amounts Falling Due Within One Year	6	(6,729 )		(2,083 )

NET CURRENT ASSETS (LIABILITIES)			10,645		(2,053 )

TOTAL ASSETS LESS CURRENT LIABILITIES			11,579		(1,014 )

NET ASSETS/(LIABILITIES)			11,579		(1,014 )

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			11,578		(1,015 )

SHAREHOLDERS' FUNDS			11,579		(1,014)

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Martin Butcher Ltd

Balance Sheet (continued)

As At 31 December 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

M J Butcher

Director

3 June 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Martin Butcher Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15336209 . The registered office is 45 City Road, Chester, CH1 3AE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable and net of discounts. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover 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.

2.3. 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:

Plant & Machinery

25% on cost

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

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.

Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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Martin Butcher Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 January 2025	1,385
Additions	321

As at 31 December 2025	1,706

Depreciation
As at 1 January 2025	346
Provided during the period	426

As at 31 December 2025	772

Net Book Value
As at 31 December 2025	934

As at 1 January 2025	1,039

5. Debtors

	31 December 2025	31 December 2024
	£	£
Due within one year
Other debtors	6,550	-

6. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 December 2024
	£	£
Other creditors	3,888	1,508
Taxation and social security	2,841	575

	6,729	2,083

7. Share Capital

	31 December 2025	31 December 2024
	£	£
Allotted, Called up and fully paid	1	1

8. Related Party Transactions

The director has made an interest free loan available to the company of £2,328 (2024 - £8) which is repayable on demand

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