C. BUTT LIMITED

• ⚠

  Material uncertainty over going concern

  Accordingly, the Directors have concluded that the financial statements should be prepared on a basis other than going concern.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

MHA

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“Accordingly, the Directors have concluded that the financial statements should be prepared on a basis other than going concern.”

Significant events

• “The closure of its 100,000 sq. ft. warehouse facility at Brackmills, Northampton, which was no longer economically viable.”
• “The loss of a key customer, with whom the company had maintained a partnership for 17 years. This customer accounted for a significant portion of revenue, and their departure materially impacted turnover and profitability.”
• “The sale of the company's trading business was completed on 1 December 2025. Trading assets and staff associated with the trading operations transferred to the acquirers, and the company ceased trading thereafter.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

14

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -27.1%

  £18,491,415 → £13,487,216

  lowest in 5 filed years

• Cash

  -2.6%

  £4,423,444 → £4,309,295

• Net assets

  -22.1%

  £3,598,968 → £2,803,728

  lowest in 5 filed years

• Employees

  -31.3%

  134 → 92

  lowest in 5 filed years

• Operating profit

  -193%

  £451,737 → -£420,153

  lowest in 5 filed years

• Profit before tax

  -151%

  £539,337 → -£275,105

  lowest in 5 filed years

• Wages

  -29.5%

  £4,770,516 → £3,364,344

  lowest in 4 filed years

Each % is (latest − prior) ÷ |prior| for the line item as filed. Periods don't have to be exactly 12 months apart — a long or short period (typical around incorporation or year-end changes) will distort the comparison. Lines a company doesn't report are omitted. About these numbers