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Company Registration No. 9194860 (England and Wales)
Butler Brothers Roofing Ltd Unaudited accounts for the year ended 31 August 2025
Butler Brothers Roofing Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Butler Brothers Roofing Ltd Company Information for the year ended 31 August 2025
Directors
Gary Butler Ritchie Butler
Company Number
9194860 (England and Wales)
Registered Office
29 BLACKWOOD CLOSE WEST BYFLEET KT14 6PP ENGLAND
Accountants
Golding & Co Accounting Services Limited 29 Blackwood Close West Byfleet Surrey KT14 6PP
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Butler Brothers Roofing Ltd Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
5
203,152
227,328
Current assets
Inventories
140,027
60,000
Debtors
6
1,135,743
959,531
Cash at bank and in hand
195,863
9,122
1,471,633
1,028,653
Creditors: amounts falling due within one year
7
(1,374,100)
(875,323)
Net current assets
97,533
153,330
Total assets less current liabilities
300,685
380,658
Creditors: amounts falling due after more than one year
8
(166,661)
(198,759)
Provisions for liabilities
Deferred tax
(30,343)
(25,922)
Net assets
103,681
155,977
Capital and reserves
Called up share capital
9
1
1
Profit and loss account
103,680
155,976
Shareholders' funds
103,681
155,977
For the 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. 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 8 July 2026 and were signed on its behalf by
Gary Butler Director Company Registration No. 9194860
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Butler Brothers Roofing Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Butler Brothers Roofing Ltd is a private company, limited by shares, registered in England and Wales, registration number 9194860. The registered office is 29 BLACKWOOD CLOSE, WEST BYFLEET, KT14 6PP, ENGLAND.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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 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% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Computer equipment
25% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Butler Brothers Roofing Ltd Notes to the Accounts for the year ended 31 August 2025
Hire Purchase assets
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 September 2024
50,000
At 31 August 2025
50,000
Amortisation
At 1 September 2024
50,000
At 31 August 2025
50,000
Net book value
At 31 August 2025
-
5
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
391,430
5,630
19,341
416,401
Additions
35,380
-
1,941
37,321
At 31 August 2025
426,810
5,630
21,282
453,722
Depreciation
At 1 September 2024
178,048
3,565
7,460
189,073
Charge for the year
57,768
516
3,213
61,497
At 31 August 2025
235,816
4,081
10,673
250,570
Net book value
At 31 August 2025
190,994
1,549
10,609
203,152
At 31 August 2024
213,382
2,065
11,881
227,328
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Butler Brothers Roofing Ltd Notes to the Accounts for the year ended 31 August 2025
6
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
77,658
34,837
Trade debtors
785,814
524,935
Accrued income and prepayments
117,128
227,048
Other debtors
10,600
80,165
991,200
866,985
Amounts falling due after more than one year
Trade debtors
144,543
92,546
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
6,150
5,556
Obligations under finance leases and hire purchase contracts
58,832
45,187
Trade creditors
877,368
460,577
Taxes and social security
174,553
294,718
Other creditors
87,823
69,285
Loans from directors
169,374
-
1,374,100
875,323
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
20,239
26,375
Obligations under finance leases and hire purchase contracts
146,422
172,384
166,661
198,759
9
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £0.01 each
1
1
10
Average number of employees
During the year the average number of employees was 13 (2024: 10).
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