Company Registration No. 9194860 (England and Wales)
Butler Brothers Roofing Ltd
Unaudited accounts
for the year ended 31 August 2026
Butler Brothers Roofing Ltd
Unaudited accounts
Contents
Butler Brothers Roofing Ltd
Company Information
for the year ended 31 August 2026
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
Butler Brothers Roofing Ltd
Statement of financial position
as at 31 August 2026
Tangible assets
176,493
203,152
Inventories
60,027
140,027
Debtors
1,051,065
1,135,743
Cash at bank and in hand
170,642
195,863
Creditors: amounts falling due within one year
(934,437)
(1,374,100)
Net current assets
347,297
97,533
Total assets less current liabilities
523,790
300,685
Creditors: amounts falling due after more than one year
(140,217)
(166,661)
Provisions for liabilities
Deferred tax
(40,240)
(30,343)
Net assets
343,333
103,681
Called up share capital
2
1
Profit and loss account
93,331
103,680
Shareholders' funds
343,333
103,681
For the year ending 31 August 2026 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 7 September 2026 and were signed on its behalf by
Gary Butler
Director
Company Registration No. 9194860
Butler Brothers Roofing Ltd
Notes to the Accounts
for the year ended 31 August 2026
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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 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.
Butler Brothers Roofing Ltd
Notes to the Accounts
for the year ended 31 August 2026
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.
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
At 1 September 2025
50,000
At 1 September 2025
50,000
5
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 September 2025
426,810
5,630
21,282
453,722
Additions
24,940
1,104
4,054
30,098
At 31 August 2026
451,750
6,734
25,336
483,820
At 1 September 2025
235,816
4,081
10,673
250,570
Charge for the year
52,944
497
3,316
56,757
At 31 August 2026
288,760
4,578
13,989
307,327
At 31 August 2026
162,990
2,156
11,347
176,493
At 31 August 2025
190,994
1,549
10,609
203,152
Butler Brothers Roofing Ltd
Notes to the Accounts
for the year ended 31 August 2026
Amounts falling due within one year
Trade debtors
726,130
785,814
Accrued income and prepayments
122,111
117,128
Other debtors
4,000
10,600
Amounts falling due after more than one year
Trade debtors
131,166
144,543
7
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
5,556
6,150
Obligations under finance leases and hire purchase contracts
45,553
58,832
Trade creditors
397,826
877,368
Taxes and social security
302,899
174,553
Other creditors
181,233
87,823
Loans from directors
1,370
169,374
8
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
124,939
146,422
Allotted, called up and fully paid:
150 Ordinary shares of £0.01 each
1.50
1.00
Shares issued during the period:
50 Ordinary shares of £0.01 each
0.50
10
Average number of employees
During the year the average number of employees was 13 (2025: 13).