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REGISTERED NUMBER: 04423192 (England and Wales)

Financial Statements for the Period 1 April 2022 to 31 July 2023

for

Building Value Limited

Building Value Limited (Registered number: 04423192)

Contents of the Financial Statements

for the Period 1 April 2022 to 31 July 2023

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Building Value Limited

Company Information

for the Period 1 April 2022 to 31 July 2023

| DIRECTORS: | Mrs M J Williams

| A J Williams

| REGISTERED OFFICE: | 124 Citry Road

| London

| EC1V 2NX

| REGISTERED NUMBER: | 04423192 (England and Wales)

| ACCOUNTANTS: | RDP Accountants

| Devon Suite

| Dencora Business Centre

| 36 White House Road

| Ipswich

| Suffolk

| IP1 5LT

Building Value Limited (Registered number: 04423192)

Balance Sheet

31 July 2023

| 31.7.23 | 31.3.22 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 1,085 |  | 893 |  |

1,085 |  | 893 |  |

CURRENT ASSETS

Debtors | 6 | 10,785 |  | 4,375 |  |

Cash at bank | 20,821 |  | 31,094 |  |

31,606 |  | 35,469 |  |

CREDITORS

Amounts falling due within one year | 7 | 12,854 |  | 14,257 |  |

NET CURRENT ASSETS | 18,752 |  | 21,212 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 19,837 |  | 22,105 |  |

PROVISIONS FOR LIABILITIES | 166 |  | 117 |  |

NET ASSETS | 19,671 |  | 21,988 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 19,670 |  | 21,987 |  |

SHAREHOLDERS' FUNDS | 19,671 |  | 21,988 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2023 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 4 October 2023 and were signed on its behalf by:

A J Williams - Director

Building Value Limited (Registered number: 04423192)

Notes to the Financial Statements

for the Period 1 April 2022 to 31 July 2023

1. | STATUTORY INFORMATION

| Building Value 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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

| 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.

| Taxation

| Taxation for the period 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 period 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 period was 1 (2022 - 1 ) .

Building Value Limited (Registered number: 04423192)

Notes to the Financial Statements - continued

for the Period 1 April 2022 to 31 July 2023

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2022

| and 31 July 2023 | 7,500 |  |

| AMORTISATION

| At 1 April 2022

| and 31 July 2023 | 7,500 |  |

| NET BOOK VALUE

| At 31 July 2023 | - |  |

| At 31 March 2022 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2022 | 13,968 |  |

| Additions | 1,951 |  |

| At 31 July 2023 | 15,919 |  |

| DEPRECIATION

| At 1 April 2022 | 13,075 |  |

| Charge for period | 1,759 |  |

| At 31 July 2023 | 14,834 |  |

| NET BOOK VALUE

| At 31 July 2023 | 1,085 |  |

| At 31 March 2022 | 893 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.23 |  | 31.3.22

£ | £ |

| Trade debtors | 10,089 |  | 4,375 |  |

| Other debtors | 696 |  | - |  |

10,785 |  | 4,375 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.23 |  | 31.3.22

£ | £ |

| Bank loans and overdrafts | 1,040 |  | - |  |

| Trade creditors | - |  | 1,884 |  |

| Taxation and social security | 62 |  | 1,461 |  |

| Other creditors | 11,752 |  | 10,912 |  |

12,854 |  | 14,257 |  |

Building Value Limited (Registered number: 04423192)

Notes to the Financial Statements - continued

for the Period 1 April 2022 to 31 July 2023

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the period ended 31 July 2023 and the year ended 31 March 2022:

| 31.7.23 |  | 31.3.22

£ | £ |

| Mrs M J Williams

| Balance outstanding at start of period | (750 | ) | (750 | ) |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | (750 | ) | (750 | ) |

| A J Williams

| Balance outstanding at start of period | (9,058 | ) | (9,165 | ) |

| Amounts advanced | 3,499 |  | 4,380 |  |

| Amounts repaid | (3,534 | ) | (4,273 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | (9,093 | ) | (9,058 | ) |