Buttery Restaurants Ltd


Directors	D Plumpton
	Y Plumpton


Registered Address	46 Catherine Crescent
	Downton
	Salisbury
	SP5 3NS


Registered Number	08890199 (England and Wales)

Statement of Financial Position
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		19,058		25,155
			19,058		25,155
Current assets
Stocks	4	1,936		2,112
Debtors		90,703		85,056
Cash at bank and on hand		195		282
		92,834		87,450
Creditors amounts falling due within one year	5	(82,915)		(79,878)
Net current assets (liabilities)			9,919		7,572
Total assets less current liabilities			28,977		32,727
Creditors amounts falling due after one year	6		(46,701)		(54,332)
Net assets			(17,724)		(21,605)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(17,824)		(21,705)
Shareholders' funds			(17,724)		(21,605)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 4 August 2026, and are signed on its behalf by:

D Plumpton
Director
Registered Company No. 08890199

Buttery Restaurants Ltd

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2026		2025
	Average number of employees during the year	15		15

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Total
	£	£	£	£
Cost or valuation
At 01 February 25	48,299	17,028	12,793	78,120
Additions	589	-	-	589
At 31 January 26	48,888	17,028	12,793	78,709
Depreciation and impairment
At 01 February 25	32,626	11,641	8,698	52,965
Charge for year	4,076	1,347	1,263	6,686
At 31 January 26	36,702	12,988	9,961	59,651
Net book value
At 31 January 26	12,186	4,040	2,832	19,058
At 31 January 25	15,673	5,387	4,095	25,155

4.	Stocks

	2026	2025
	£	£
Raw materials and consumables	1,936	2,112
Total	1,936	2,112

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	16,841	33,739
Bank borrowings and overdrafts	26,819	7,727
Taxation and social security	29,823	31,506
Accrued liabilities and deferred income	9,432	6,906
Total	82,915	79,878


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Trade creditors / trade payables	46,701	54,332
Total	46,701	54,332

7.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
D Plumpton	35,765	3,928	0	39,693
	35,765	3,928	0	39,693