| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30 November 2025 |
| for |
| Butt Miller Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30 November 2025 |
| for |
| Butt Miller Limited |
| Butt Miller Limited (Registered number: 08292408) |
| Contents of the Financial Statements |
| for the Year Ended 30 November 2025 |
| Page |
| Company Information | 1 |
| Statement of Financial Position | 2 |
| Notes to the Financial Statements | 4 |
| Butt Miller Limited |
| Company Information |
| for the Year Ended 30 November 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| Butt Miller Limited (Registered number: 08292408) |
| Statement of Financial Position |
| 30 November 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks | 6 |
| Debtors | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 9 | ( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Share premium |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| Butt Miller Limited (Registered number: 08292408) |
| Statement of Financial Position - continued |
| 30 November 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Butt Miller Limited (Registered number: 08292408) |
| Notes to the Financial Statements |
| for the Year Ended 30 November 2025 |
| 1. | STATUTORY INFORMATION |
| Butt Miller Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents the value of services, net of VAT, provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the statement of financial position date, turnover represents the value of the services provided to date based on a proportion of the total expected consideration at completion. |
| Goodwill |
| Goodwill, being the amount paid in connection with the acquisitions of a business in 2012 and a business in 2014 has been fully amortised. |
| Goodwill, being the amount paid in connection with the acquisitions of a business in 2018 is being amortised evenly over its estimated useful life of 10 years. Goodwill is reviewed for impairment at the end of each financial year and any adjustments are made as necessary if circumstances emerge that indicate that the carrying value may not be recoverable. |
| Tangible fixed assets |
| Short leasehold | - |
| Fixtures and fittings | - |
| Computer equipment | - |
| Work in progress |
| Work in progress represents unbilled time, plus expenses where appropriate. The amount of revenue included reflects the accrual of the right to consideration as contract activity progresses by reference to the value of the work performed. |
| 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 statement of financial position date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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. |
| Butt Miller Limited (Registered number: 08292408) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 November 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Operating leases |
| Rentals paid under operating leases are charged to the Income Statement on a straight line basis over the period of the lease. |
| Pension costs |
| The company contributes to privately administered pension plans and operates a defined contribution pension scheme. Contributions are expensed as incurred. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 1 December 2024 |
| and 30 November 2025 |
| AMORTISATION |
| At 1 December 2024 |
| Charge for year |
| At 30 November 2025 |
| NET BOOK VALUE |
| At 30 November 2025 |
| At 30 November 2024 |
| 5. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Short | and | Computer |
| leasehold | fittings | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 December 2024 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 30 November 2025 |
| DEPRECIATION |
| At 1 December 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 30 November 2025 |
| NET BOOK VALUE |
| At 30 November 2025 |
| At 30 November 2024 |
| Butt Miller Limited (Registered number: 08292408) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 November 2025 |
| 6. | STOCKS |
| 2025 | 2024 |
| £ | £ |
| Work in progress |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Prepayments |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Amounts owed to group undertakings |
| Tax |
| Social security and other taxes |
| VAT | 94,137 | 99,189 |
| Other creditors |
| Directors' current accounts | 521 | 610 |
| Accrued expenses |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans - 1-2 years |
| 10. | LEASING AGREEMENTS |
| Minimum lease payments under non-cancellable operating leases fall due as follows: |
| 2025 | 2024 |
| £ | £ |
| Within one year |
| Between one and five years |
| 11. | SECURED DEBTS |
| Lloyds Bank Plc holds a fixed and floating charge over the company's assets. |
| Butt Miller Limited (Registered number: 08292408) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 November 2025 |
| 12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024: |
| 2025 | 2024 |
| £ | £ |
| Balance outstanding at start of year | ( |
) | ( |
) |
| Amounts advanced |
| Amounts repaid |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) | ( |
) |
| Balance outstanding at start of year | ( |
) | ( |
) |
| Amounts advanced |
| Amounts repaid |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) | ( |
) |
| Balance outstanding at start of year | ( |
) | ( |
) |
| Amounts repaid |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) | ( |
) |
| The loans are unsecured, interest free and repayable on demand. |