Tony Button Consultancy Ltd - Filleted accounts

Registered number

08753982

Tony Button Consultancy Ltd

Filleted Accounts

31 March 2026

Tony Button Consultancy Ltd
Registered number:		08753982
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		40			53

Current assets
Debtors	5	614			1,870
Cash at bank and in hand		53,803			51,690
		54,417			53,560

Creditors: amounts falling due within one year	6	(42,270)			(8,756)

Net current assets			12,147			44,804

Total assets less current liabilities			12,187			44,857


Provisions for liabilities			-			(10)


Net assets			12,187			44,847

Capital and reserves
Called up share capital			10			10
Profit and loss account			12,177			44,837

Shareholder's funds			12,187			44,847

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Anthony Roger Button
Director
Approved by the board on 1 July 2026

Tony Button Consultancy Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		1		1


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 April 2025				100,000
	At 31 March 2026				100,000

	Amortisation
	At 1 April 2025				100,000
	At 31 March 2026				100,000

	Net book value
	At 31 March 2026				-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2025				949
	At 31 March 2026				949

	Depreciation
	At 1 April 2025				896
	Charge for the year				13
	At 31 March 2026				909

	Net book value
	At 31 March 2026				40
	At 31 March 2025				53


5	Debtors		2026		2025
£				£

	Trade debtors		-		1,870
	Deferred tax asset		173		-
	Other debtors		441		-
			614		1,870


6	Creditors: amounts falling due within one year		2026		2025
£				£

	Taxation and social security costs		340		719
	Other creditors		41,930		8,037
			42,270		8,756


7	Related party transactions

	At the period end the company owed £41,061 (2025: £7,209) to Mr Anthony Roger Button, director. The loan is interest free and repayable on demand.


8	Controlling party

	The company is ultimately controlled by Mr Anthony Roger Button, director, who owns 100% of the issued ordinary share capital.


9	Other information

	Tony Button Consultancy Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 3 Building B Green Court
	Truro Business Park
	Threemilestone
	Cornwall
	TR4 9LF