REGISTERED NUMBER: 03764182 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Buttress Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J S Buttress

Mr J W Buttress

Miss C C Buttress

Mr E W Buttress

SECRETARY:

Mrs J S Buttress

REGISTERED OFFICE:

Cliffe Hill House

22-26 Nottingham Road

Stapleford

Nottingham

NG9 8AA

REGISTERED NUMBER:

03764182 (England and Wales)

ACCOUNTANTS:

TC Group

Cliffe Hill House

22-26 Nottingham Road

Stapleford

Nottingham

NG9 8AA

FIXED ASSETS

Tangible assets

4

2,249,343

2,003,772

CURRENT ASSETS

Debtors

5

72,787

171,012

Cash at bank

47

37

72,834

171,049

CREDITORS

Amounts falling due within one year

6

1,267,222

807,200

NET CURRENT LIABILITIES

(1,194,388

)

(636,151

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,054,955

1,367,621

CREDITORS

Amounts falling due after more than one year

7

364,567

441,095

NET ASSETS

690,388

926,526

CAPITAL AND RESERVES

Called up share capital

2

2

Revaluation reserve

8

560,700

573,300

Retained earnings

129,686

353,224

SHAREHOLDERS' FUNDS

690,388

926,526

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 directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2026 and were signed on its behalf by:

Mrs J S Buttress - Director

Mr J W Buttress - Director

1.	STATUTORY INFORMATION

Buttress Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Land and buildings

-

4% on cost and 2% on cost

Plant and machinery etc

-

25% on reducing balance and 4% on cost

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 November 2024

1,325,184

910,128

2,235,312

Additions

-

310,787

310,787

At 31 October 2025

1,325,184

1,220,915

2,546,099

DEPRECIATION

At 1 November 2024

119,123

112,417

231,540

Charge for year

20,234

44,982

65,216

At 31 October 2025

139,357

157,399

296,756

NET BOOK VALUE

At 31 October 2025

1,185,827

1,063,516

2,249,343

At 31 October 2024

1,206,061

797,711

2,003,772

Freehold land and buildings were valued on a commercial basis on 18 January 2022 by the directors.

Following the valuation land and property previously stated on the financial statements at a cost price of £370,000 were revalued and subsequently stated at £1,000,000.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

as restated

£

£

Trade debtors

1,200

31,320

Other debtors

2,055

7,679

Directors' loan accounts

42,971

31,814

VAT

8,385

85,402

Prepayments and accrued income

18,176

14,797

72,787

171,012

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

as restated

£

£

Bank loans and overdrafts

164,587

133,191

Trade creditors

132,077

302,126

Tax

37,461

39,265

Other Taxes and PAYE

4,421

2,194

Other creditors

18,530

8,682

Directors' loan accounts

-

186

Accruals and deferred income

910,146

321,556

1,267,222

807,200

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

as restated

£

£

Bank loans - 1-2 years

50,407

76,611

Bank loans - 2-5 years

181,654

165,941

Bank Loans more than 5 years by instalment

132,506

198,543

364,567

441,095

Amounts falling due in more than five years:

Repayable by instalments

Bank Loans more than 5 years by instalment

132,506

198,543

The mortgage and further subsequent bank loan are secured by a charge held on the property held within the company.

8.

RESERVES

Revaluation

reserve

£

At 1 November 2024

573,300

Transfer

(12,600

)

At 31 October 2025

560,700

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 October 2025 and the period ended 31 October 2024:

31.10.25

31.10.24

as restated

£

£

Mr J W Buttress and Mrs J S Buttress

Balance outstanding at start of year

31,628

303,816

Amounts advanced

192,562

306,377

Amounts repaid

(181,219

)

(578,565

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

42,971

31,628