Butler & Francis Developments Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2

Registered number: 16132071

		31 December 2025
	Notes	£	£
CURRENT ASSETS
Stocks	4	269,548
Cash at bank and in hand		826

		270,374
Creditors: Amounts Falling Due Within One Year	5	(272,900 )

NET CURRENT ASSETS (LIABILITIES)			(2,526 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(2,526 )

NET LIABILITIES			(2,526 )

CAPITAL AND RESERVES
Called up share capital	6		100
Profit and Loss Account			(2,626 )

SHAREHOLDERS' FUNDS			(2,526)

For the period ending 31 December 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Thomas Butler Director	Mr James Francis Director
07/09/2026

The notes on page 2 form part of these financial statements.

1. General Information

Butler & Francis Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16132071 . The registered office is The Old Workshop Kingstons, Matching Lane, White Roding, Dunmow, Essex, CM6 1RP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The company has retained losses of £2,626. As such, the company's ability to trade is based upon the continued support of it's Directors The company's Directors believe sufficient support will remain in place for the next 12 months and as such these accounts have been prepared on a going concern basis

2.2. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.3. Financial Instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Stocks

	31 December 2025
	£
Stock	269,548

5. Creditors: Amounts Falling Due Within One Year

	31 December 2025
	£
Other creditors	272,900

6. Share Capital

	31 December 2025
	£
Allotted, Called up and fully paid	100

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