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Company Registration No. 12220088 (England and Wales)
BUILD & TRADE LTD Unaudited accounts for the year ended 30 September 2024
BUILD & TRADE LTD Unaudited accounts Contents
Page
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BUILD & TRADE LTD Company Information for the year ended 30 September 2024
Director
Mr C Dixon
Company Number
12220088 (England and Wales)
Registered Office
Piccadilly Business Centre Aldow Enterprise Park Manchester M12 6AE
Accountants
My Accountancy Hub Level One, Basecamp Liverpool 49 Jamaica Street Liverpool L1 0AH
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BUILD & TRADE LTD Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,134 
1,026 
Current assets
Debtors
15,840 
41,970 
Cash at bank and in hand
85,084 
112,813 
100,924 
154,783 
Creditors: amounts falling due within one year
(40,803)
(73,676)
Net current assets
60,121 
81,107 
Net assets
62,255 
82,133 
Capital and reserves
Called up share capital
99 
99 
Profit and loss account
62,156 
82,034 
Shareholders' funds
62,255 
82,133 
For the year ending 30 September 2024 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 9 May 2025 and were signed on its behalf by
Mr C Dixon Director Company Registration No. 12220088
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BUILD & TRADE LTD Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
BUILD & TRADE LTD is a private company, limited by shares, registered in England and Wales, registration number 12220088. The registered office is Piccadilly Business Centre, Aldow Enterprise Park, Manchester, M12 6AE .
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
15% reducing balance
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 October 2023
1,207 
Additions
1,484 
At 30 September 2024
2,691 
Depreciation
At 1 October 2023
181 
Charge for the year
376 
At 30 September 2024
557 
Net book value
At 30 September 2024
2,134 
At 30 September 2023
1,026 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
15,840 
41,923 
Other debtors
- 
47 
15,840 
41,970 
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BUILD & TRADE LTD Notes to the Accounts for the year ended 30 September 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
9,799 
13,854 
VAT
11,676 
24,288 
Trade creditors
- 
108 
Taxes and social security
18,988 
35,426 
Loans from directors
340 
- 
40,803 
73,676 
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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