REGISTERED NUMBER: 01690384 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

A.K. BUTCHER TRANSPORT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K Butcher

Mrs S Butcher

REGISTERED OFFICE:

Old Bank

The Triangle

Paulton

Bristol

BS39 7LE

REGISTERED NUMBER:

01690384 (England and Wales)

ACCOUNTANTS:

Peregrine Chartered Certified Accountants

Old Bank

The Triangle

Paulton

Bristol

BS39 7LE

FIXED ASSETS

Tangible assets

4

1,650,406

973,345

CURRENT ASSETS

Stocks

5

7,488

14,383

Debtors

6

776,601

872,537

Cash at bank and in hand

1,226,046

1,041,289

2,010,135

1,928,209

CREDITORS

Amounts falling due within one year

7

651,386

582,798

NET CURRENT ASSETS

1,358,749

1,345,411

TOTAL ASSETS LESS CURRENT LIABILITIES

3,009,155

2,318,756

PROVISIONS FOR LIABILITIES

313,577

184,936

NET ASSETS

2,695,578

2,133,820

CAPITAL AND RESERVES

Called up share capital

100

100

Capital redemption reserve

8

72

72

Retained earnings

8

2,695,406

2,133,648

SHAREHOLDERS' FUNDS

2,695,578

2,133,820

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 10 October 2025 and were signed on its behalf by:

K Butcher - Director

Mrs S Butcher - Director

1.	STATUTORY INFORMATION

A.K. Butcher Transport 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.

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 represents net invoiced sales of goods & services, exclusive of VAT. In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced.

Tangible fixed assets

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

Freehold property

-

2% on cost

Plant and machinery

-

33% on cost

Motor Vehicles

-

25% 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.

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.

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.

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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 42 (2024 - 30 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

Motor

property

property

machinery

Vehicles

Totals

£

£

£

£

£

COST

At 1 July 2024

-

27,750

48,325

1,587,461

1,663,536

Additions

590,000

-

-

445,117

1,035,117

Disposals

-

-

-

(141,070

)

(141,070

)

At 30 June 2025

590,000

27,750

48,325

1,891,508

2,557,583

DEPRECIATION

At 1 July 2024

-

4,163

38,866

647,162

690,191

Charge for year

-

3,538

511

322,313

326,362

Eliminated on disposal

-

-

-

(109,376

)

(109,376

)

At 30 June 2025

-

7,701

39,377

860,099

907,177

NET BOOK VALUE

At 30 June 2025

590,000

20,049

8,948

1,031,409

1,650,406

At 30 June 2024

-

23,587

9,459

940,299

973,345

5.

STOCKS

2025

2024

as restated

£

£

Stocks

7,488

14,383

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade debtors

672,735

517,623

Amounts recoverable on contract

78,096

28,791

Other debtors

25,770

326,123

776,601

872,537

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade creditors

122,913

93,206

Taxation and social security

378,942

349,433

Other creditors

149,531

140,159

651,386

582,798

8.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 July 2024

2,182,648

72

2,182,720

Prior year adjustment

(49,000

)

(49,000

)

2,133,648

2,133,720

Profit for the year

833,758

833,758

Dividends

(272,000

)

(272,000

)

At 30 June 2025

2,695,406

72

2,695,478