REGISTERED NUMBER: 03322801 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

PAUL BUTCHER BUILDING CONTRACTORS

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P A Butcher

Mrs S Butcher

REGISTERED OFFICE:

Michaelwood Farm

Lower Wick

Dursley

Gloucestershire

GL11 6DD

REGISTERED NUMBER:

03322801 (England and Wales)

ACCOUNTANTS:

Mitchell Glanville (Bristol) Limited

c/o MGB Accountants - Suite 22

Trym Lodge, 1 Henbury Road

Westbury-on-Trym

Bristol

BS9 3HQ

FIXED ASSETS

Tangible assets

4

1,584

2,112

CURRENT ASSETS

Debtors

5

55,868

55,868

Cash at bank

37,982

42,222

93,850

98,090

CREDITORS

Amounts falling due within one year

6

46,554

43,094

NET CURRENT ASSETS

47,296

54,996

TOTAL ASSETS LESS CURRENT LIABILITIES

48,880

57,108

CREDITORS

Amounts falling due after more than one year

7

37,531

44,086

NET ASSETS

11,349

13,022

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

11,347

13,020

SHAREHOLDERS' FUNDS

11,349

13,022

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2025 and were signed on its behalf by:

Mrs S Butcher - Director

1.	STATUTORY INFORMATION

Paul Butcher Building Contractors 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 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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

17,791

4,400

5,201

27,392

DEPRECIATION

At 1 April 2024

17,617

2,544

5,119

25,280

Charge for year

43

464

21

528

At 31 March 2025

17,660

3,008

5,140

25,808

NET BOOK VALUE

At 31 March 2025

131

1,392

61

1,584

At 31 March 2024

174

1,856

82

2,112

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

55,868

55,868

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,871

2,871

Trade creditors

-

46

Taxation and social security

-

(4,039

)

Other creditors

43,683

44,216

46,554

43,094

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

37,531

44,086

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2