REGISTERED NUMBER: 04564670 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

BUTTERCUP TRADING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N Akhaveissy

REGISTERED OFFICE:

Beckside Court

Annie Reed Road

Beverley

East Yorkshire

HU17 0LF

REGISTERED NUMBER:

04564670 (England and Wales)

ACCOUNTANTS:

Sowerby

Chartered Accountants

Beckside Court

Annie Reed Road

Beverley

East Yorkshire

HU17 0LF

FIXED ASSETS

Intangible assets

4

24,500

24,500

Tangible assets

5

80,533

90,888

105,033

115,388

CURRENT ASSETS

Stocks

2,423

2,276

Debtors

6

474

538

Cash at bank and in hand

8,356

193

11,253

3,007

CREDITORS

Amounts falling due within one year

7

52,578

54,624

NET CURRENT LIABILITIES

(41,325

)

(51,617

)

TOTAL ASSETS LESS CURRENT LIABILITIES

63,708

63,771

CREDITORS

Amounts falling due after more than one year

8

(27,770

)

(31,892

)

PROVISIONS FOR LIABILITIES

(15,301

)

(17,309

)

NET ASSETS

20,637

14,570

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

20,537

14,470

SHAREHOLDERS' FUNDS

20,637

14,570

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 August 2026 and were signed by:

N Akhaveissy - Director

1.	STATUTORY INFORMATION

Buttercup Trading Limited is a company incorporated and domiciled in England and has its registered office and principal place of business at 66 Newbegin, Hornsea, East Yorkshire HU18 1AD.

The principal activity of the company in the year under review was that of a fast food take-away.

The presentational currency of the financial statements is Pounds Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Having regard to liquidity risk, current market conditions and other factors affecting the company, the use of the going concern basis of accounting is appropriate as, in the opinion of the director, there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

The directors, having taken into the factors discussed above as well as the uncertainties of the current economic environment, have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

Turnover

Turnover is the amount derived from ordinary activities, measured at the fair value of the consideration received or receivable. Turnover excludes value added tax and trade discounts. Turnover is recognised at point of sale.

Goodwill

Goodwill has been amortised to a book value of £24,500 which the director considers to represent the reasonable current value.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost, 20% on cost, 15% on cost, 10% on cost and 7.5% on cost

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell, after making due allowance for obsolete and slow moving items. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Stock is calculated on the first in first out basis.

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 balance sheet date.

Taxation

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.

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 8 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

86,249

AMORTISATION

At 1 April 2025

and 31 March 2026

61,749

NET BOOK VALUE

At 31 March 2026

24,500

At 31 March 2025

24,500

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

146,578

Additions

2,502

At 31 March 2026

149,080

DEPRECIATION

At 1 April 2025

55,690

Charge for year

12,857

At 31 March 2026

68,547

NET BOOK VALUE

At 31 March 2026

80,533

At 31 March 2025

90,888

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Prepayments

474

538

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

16,118

31,708

Hire purchase contracts (see note 9)

2,359

9,437

Taxation and social security

13,572

9,790

Other creditors

20,529

3,689

52,578

54,624

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

27,770

29,533

Hire purchase contracts (see note 9)

-

2,359

27,770

31,892

Amounts falling due in more than five years:

Repayable by instalments

Loans due 2-5 years

13,385

13,385

9.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2026

2025

£

£

Net obligations repayable:

Within one year

2,359

9,437

Between one and five years

-

2,359

2,359

11,796

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

2,359

11,796

The loan is secured against the asset to which it relates.