Company Registration No. 12738753 (England and Wales)
Butlers Blocks Ltd
Unaudited accounts
for the year ended 31 March 2026
Butlers Blocks Ltd
Unaudited accounts
Contents
Butlers Blocks Ltd
Company Information
for the year ended 31 March 2026
Company Number
12738753 (England and Wales)
Registered Office
112-113 High Street
Lincoln
Lincolnshire
LN5 7PY
England
Accountants
M D Darby FCPA, CPAA, FIAB, ACCA/Cert:IFR, IFRS, IPSAS, IA
Templar Accounting & Business Support
Services Limited (Incorp: Blake and Co )
112 - 113 High Street,
Lincoln, Lincolnshire
LN5 7PY
Butlers Blocks Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
6,109
7,890
Cash at bank and in hand
3,117
3,104
Creditors: amounts falling due within one year
(50,251)
(26,390)
Net current liabilities
(5,434)
(2,971)
Total assets less current liabilities
675
4,919
Provisions for liabilities
Called up share capital
1
1
Profit and loss account
538
4,443
Shareholders' funds
539
4,444
For the year ending 31 March 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 director acknowledges his 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 and authorised for issue on 27 September 2026 and were signed on its behalf by
Oliver Butler
Director
Company Registration No. 12738753
Butlers Blocks Ltd
Notes to the Accounts
for the year ended 31 March 2026
Butlers Blocks Ltd is a private company, limited by shares, registered in England and Wales, registration number 12738753. The registered office is 112-113 High Street, Lincoln, Lincolnshire, LN5 7PY, 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 sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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
20% Reducing balance
Computer equipment
25% Reducing balance
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.
Butlers Blocks Ltd
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
6,200
4,800
1,000
12,000
At 31 March 2026
6,200
4,800
1,000
12,000
At 1 April 2025
2,712
960
438
4,110
Charge for the year
872
768
141
1,781
At 31 March 2026
3,584
1,728
579
5,891
At 31 March 2026
2,616
3,072
421
6,109
At 31 March 2025
3,488
3,840
562
7,890
Amounts falling due within one year
Other debtors
41,097
19,958
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
11,722
5,732
Loans from directors
(4,282)
100
Deferred income
41,097
19,958
7
Deferred taxation
2026
2025
Accelerated capital allowances
136
475
Provision at start of year
475
-
(Credited)/charged to the profit and loss account
(339)
475
Provision at end of year
136
475
A deferred taxation reserve was created due to accelerated capital allowances. of some £475
In the period (£339) was reversed with a remaining balance of £136 carrieed forward
Butlers Blocks Ltd
Notes to the Accounts
for the year ended 31 March 2026
Allotted, called up and fully paid:
100 Ordinary shares of £0.01 each
1
1
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Unsecured Loan
(100)
4,382
-
4,282
10
Average number of employees
During the year the average number of employees was 2 (2025: 2).