Registered number
13195499
Build Greener Limited
Filleted Accounts
28 February 2024
Build Greener Limited
Registered number: 13195499
Balance Sheet
as at 28 February 2024
Notes 2024 2023
£ £
Current assets
Debtors 3 3,101 7
Cash at bank and in hand 695 103
3,796 110
Creditors: amounts falling due within one year 4 (10,785) (3,919)
Net current liabilities (6,989) (3,809)
Total assets less current liabilities (6,989) (3,809)
Creditors: amounts falling due after more than one year 5 (10,600) -
Net liabilities (17,589) (3,809)
Capital and reserves
Called up share capital 100 100
Profit and loss account (17,689) (3,909)
Shareholders' funds (17,589) (3,809)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr B Cook
Director
Approved by the board on 28 November 2024
Build Greener Limited
Notes to the Accounts
for the year ended 28 February 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Debtors 2024 2023
£ £
Trade debtors - 7
Other debtors 3,101 -
3,101 7
4 Creditors: amounts falling due within one year 2024 2023
£ £
Other creditors 10,785 3,919
5 Creditors: amounts falling due after one year 2024 2023
£ £
Other loans 10,600 -
6 Events after the reporting date
There have been no known events since the balance sheet date which require disclosure or which would materially affect the amounts in the accounts, other than those already disclosed or included in the accounts.
7 Pension commitments
There are no known pension commitments which require disclosure or which would materially affect the amounts in the accounts, other than those already disclosed or included in the accounts.
8 Contingent liabilities
There are no known contingent liabilities which require disclosure or which would materially affect the amounts in the accounts, other than those already disclosed or included in the accounts.
9 Related party transactions
No dividends were paid during the year to the shareholders of the company. As at the year end the company owed £5469 to Mr B Cook and £4650 to Mr B Perks. The loan is interest free with no fixed date for repayment.
10 Controlling party
The company is under the control of Mr B Cook, being director and shareholder of the company.
11 Other information
Build Greener Limited is a private company limited by shares and incorporated in England. Its registered office is:
Old Dairy Farm Centre
Upper Stowe
Northampton
Northamptonshire
NN7 4SH
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