Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312025-05-1612024-04-01the principal activity of the company continued to be that of project management and management of building of properties and developments.falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.truefalsefalse1 05591266 2024-04-01 2025-03-31 05591266 2023-04-01 2024-03-31 05591266 2025-03-31 05591266 2024-03-31 05591266 c:Director1 2024-04-01 2025-03-31 05591266 d:CurrentFinancialInstruments 2025-03-31 05591266 d:CurrentFinancialInstruments 2024-03-31 05591266 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 05591266 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 05591266 d:ShareCapital 2025-03-31 05591266 d:ShareCapital 2024-03-31 05591266 d:RetainedEarningsAccumulatedLosses 2025-03-31 05591266 d:RetainedEarningsAccumulatedLosses 2024-03-31 05591266 c:FRS102 2024-04-01 2025-03-31 05591266 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05591266 c:FullAccounts 2024-04-01 2025-03-31 05591266 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05591266 2 2024-04-01 2025-03-31 05591266 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 05591266









PERSONAL BUILDER LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
PERSONAL BUILDER LIMITED
REGISTERED NUMBER: 05591266

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
27,125
27,125

Cash at bank and in hand
 5 
33,621
21,767

  
60,746
48,892

Creditors: amounts falling due within one year
 6 
(6,110)
(5,549)

Net current assets
  
 
 
54,636
 
 
43,343

Total assets less current liabilities
  
54,636
43,343

  

Net assets
  
54,636
43,343


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
54,635
43,342

  
54,636
43,343


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 May 2025.

Alexandra Fontaine
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
PERSONAL BUILDER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Personal Builder Limited is a private company limited by shares incorporated in England and Wales.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


Page 2

 
PERSONAL BUILDER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2024 - 1).


4.


Debtors

2025
2024
£
£


Other debtors
27,125
27,125

27,125
27,125


Page 3

 
PERSONAL BUILDER LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
33,621
21,767

33,621
21,767



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
2,649
2,637

Other creditors
149
300

Accruals and deferred income
3,312
2,612

6,110
5,549



7.


Related party transactions

Included in other debtors is £27,125 (2024: £27,125) owed by a company under common control. There is no interest or any formal repayment terms in respect of this loan.

 
Page 4