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Company Registration No. 12440630 (England and Wales)
BUILD SMART DEVELOPMENTS LIMITED Unaudited accounts for the year ended 31 December 2023
BUILD SMART DEVELOPMENTS LIMITED Unaudited accounts Contents
Page
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BUILD SMART DEVELOPMENTS LIMITED Company Information for the year ended 31 December 2023
Director
Terry Abrams
Company Number
12440630 (England and Wales)
Registered Office
207 ROCKINGHAM ROAD KETTERING NORTHAMPTONSHIRE NN16 9JA ENGLAND
Accountants
Nineteen Accountants Limited 207 Rockingham Road Kettering United Kingdom NN16 9JA
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BUILD SMART DEVELOPMENTS LIMITED Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Debtors
400 
- 
Cash at bank and in hand
17,153 
8,465 
17,553 
8,465 
Creditors: amounts falling due within one year
(16,621)
(4,809)
Net current assets
932 
3,656 
Net assets
932 
3,656 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
931 
3,655 
Shareholders' funds
932 
3,656 
For the year ending 31 December 2023 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 22 September 2024 and were signed on its behalf by
Terry Abrams Director Company Registration No. 12440630
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BUILD SMART DEVELOPMENTS LIMITED Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
BUILD SMART DEVELOPMENTS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12440630. The registered office is 207 ROCKINGHAM ROAD, KETTERING, NORTHAMPTONSHIRE, NN16 9JA, 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
400 
- 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
2,807 
- 
Taxes and social security
7,806 
4,318 
Loans from directors
5,928 
411 
Accruals
80 
80 
16,621 
4,809 
6
Average number of employees
During the year the average number of employees was 2 (2022: 1).
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