REGISTERED NUMBER: 01696328 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Butlers Automotive Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

D Clarke

REGISTERED OFFICE:

Thomas Street

Barnsley

S70 1LH

REGISTERED NUMBER:

01696328 (England and Wales)

ACCOUNTANTS:

RDSW Certified Accountants Ltd

22 Wilcox Drive

Underwood

Nottingham

NG16 5GW

FIXED ASSETS

Tangible assets

4

305,196

205,037

CURRENT ASSETS

Stocks

820,160

748,400

Debtors

5

409,187

332,477

Cash at bank and in hand

399,244

676,627

1,628,591

1,757,504

CREDITORS

Amounts falling due within one year

6

614,346

571,808

NET CURRENT ASSETS

1,014,245

1,185,696

TOTAL ASSETS LESS CURRENT LIABILITIES

1,319,441

1,390,733

PROVISIONS FOR LIABILITIES

47,954

30,305

NET ASSETS

1,271,487

1,360,428

CAPITAL AND RESERVES

Called up share capital

60,000

60,000

Retained earnings

1,211,487

1,300,428

1,271,487

1,360,428

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 September 2026 and were signed by:

D Clarke - Director

1.	STATUTORY INFORMATION

Butlers Automotive 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

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

-

Over the term of the lease

Plant and machinery etc

-

straight line over 3 years, 25% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Debtors

Debtors do not carry any interest and are stated at their nominal value.

Appropriate allowances made for irrecoverable amounts are recognised in the profit and loss

account when there is objective evidence the asset is impaired.

Cash at bank and in hand

These comprise cash and highly liquid bank deposits with a maturity of no more than three

months.

Trade creditors

Trade creditors are not interest bearing and are stated at their nominal value.

Loans are measured initially at their fair value, net of transaction costs , and are measured

subsequently at amortised cost using the effective interest method.

Taxation

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 21 (2024 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

127,706

373,664

501,370

Additions

23,723

132,421

156,144

Disposals

-

(10,850

)

(10,850

)

At 31 December 2025

151,429

495,235

646,664

DEPRECIATION

At 1 January 2025

50,436

245,897

296,333

Charge for year

2,360

52,178

54,538

Eliminated on disposal

-

(9,403

)

(9,403

)

At 31 December 2025

52,796

288,672

341,468

NET BOOK VALUE

At 31 December 2025

98,633

206,563

305,196

At 31 December 2024

77,270

127,767

205,037

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

245,127

213,542

Other debtors

164,060

118,935

409,187

332,477

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

551,403

369,836

Taxation and social security

28,663

172,511

Other creditors

34,280

29,461

614,346

571,808

7.	ULTIMATE CONTROLLING PARTY

The controlling party is D Clarke.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2025 set out on pages three to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

RDSW Certified Accountants Ltd

22 Wilcox Drive

Underwood

Nottingham

NG16 5GW

7 September 2026