REGISTERED NUMBER: 12218255 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Butlers Waste Management Holdings

Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

-

800,000

Investment property

5

800,000

-

800,000

800,000

CURRENT ASSETS

Debtors

6

106

106

Cash at bank

9,421

3,688

9,527

3,794

CREDITORS

Amounts falling due within one year

7

90,105

92,707

NET CURRENT LIABILITIES

(80,578

)

(88,913

)

TOTAL ASSETS LESS CURRENT LIABILITIES

719,422

711,087

CREDITORS

Amounts falling due after more than one year

8

(255,362

)

(277,419

)

PROVISIONS FOR LIABILITIES

(59,140

)

(29,570

)

NET ASSETS

404,920

404,098

CAPITAL AND RESERVES

Called up share capital

106

106

Non distributable reserves

10

88,709

131,245

Retained earnings

316,105

272,747

SHAREHOLDERS' FUNDS

404,920

404,098

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 July 2026 and were signed by:

Mr K Butler - Director

1.	STATUTORY INFORMATION

Butlers Waste Management Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12218255

Registered office:

Ebenezer House

Ryecroft

Newcastle-Under-Lyme

Staffordshire

ST5 2BE

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.

Preparation of consolidated financial statements

The financial statements contain information about Butlers Waste Management Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Rental income

All rental income received or receivable is credited to revenue on an accruals basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 November 2024

800,000

Reclassification/transfer

(800,000

)

At 31 October 2025

-

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

800,000

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Reclassification/transfer

800,000

At 31 October 2025

800,000

NET BOOK VALUE

At 31 October 2025

800,000

During the year, the Company reclassified a freehold property to an investment property following a change in its use. The property is no longer just owner-occupied and is now held to earn rental income and/or for capital appreciation. Accordingly, the property meets the definition of an investment property under Section 16 of FRS 102 and has been transferred to investment property from the date the change in use occurred.

The transfer has been accounted for at the property's carrying amount at the date of reclassification, with subsequent measurement in accordance with the Company's accounting policy for investment property.

Fair value has been estimated by the company's directors

Fair value at 31 October 2025 is represented by:

£

Valuation in 2014

118,278

Cost

681,722

800,000

6.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other debtors

106

106

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

40,789

37,358

Taxation and social security

8,406

4,450

Other creditors

40,910

50,899

90,105

92,707

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

255,362

277,419

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

92,206

127,988

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

296,151

314,777

The bank loan is secured by a fixed charge to the property.

10.

RESERVES

Non

distributable

reserves

£

At 1 November 2024

131,245

Deferred tax

(42,536

)

At 31 October 2025

88,709