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REGISTERED NUMBER: 07833780















Unaudited Financial Statements

for the Period 1 November 2024 to 31 March 2025

for

Build Energy Limited

Build Energy Limited (Registered number: 07833780)






Contents of the Financial Statements
for the Period 1 November 2024 to 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Build Energy Limited

Company Information
for the Period 1 November 2024 to 31 March 2025







DIRECTORS: Mrs S A Mitchell
Mr P J Mitchell





SECRETARY:





REGISTERED OFFICE: Aerodrome Studios, 2-8 Airfield Way
Christchurch
Dorset
BH23 3TS





REGISTERED NUMBER: 07833780





ACCOUNTANTS: Talbot Accounting Solutions LLP
Bartley Cottage
Ringwood Road
Bartley
Southampton
Hampshire
SO40 7LD

Build Energy Limited (Registered number: 07833780)

Balance Sheet
31 March 2025

31.3.25 31.10.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 31,630 35,114
31,630 35,114

CURRENT ASSETS
Stocks 79,142 81,132
Debtors 6 169,059 262,312
Cash at bank and in hand 81 10,136
248,282 353,580
CREDITORS
Amounts falling due within one year 7 386,610 386,179
NET CURRENT LIABILITIES (138,328 ) (32,599 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(106,698

)

2,515

CREDITORS
Amounts falling due after more than one
year

8

47,949

67,351
NET LIABILITIES (154,647 ) (64,836 )

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings (154,657 ) (64,846 )
(154,647 ) (64,836 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 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.

Build Energy Limited (Registered number: 07833780)

Balance Sheet - continued
31 March 2025


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 July 2025 and were signed on its behalf by:





Mr P J Mitchell - Director


Build Energy Limited (Registered number: 07833780)

Notes to the Financial Statements
for the Period 1 November 2024 to 31 March 2025

1. STATUTORY INFORMATION

Build Energy Limited is a private company, limited by shares , registered in Not specified/Other. 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.

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.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors , bank loans, loans from fellow group companies and
preference shares that are classified as debt, are initially recognised at transaction price unless the
arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.


Build Energy Limited (Registered number: 07833780)

Notes to the Financial Statements - continued
for the Period 1 November 2024 to 31 March 2025

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
The directors have confirmed the company is a going concern and have agreed to support the company for a further 12 months following approval of the accounts.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 15 (2024 - 20 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 November 2024
and 31 March 2025 3,625
AMORTISATION
At 1 November 2024
and 31 March 2025 3,625
NET BOOK VALUE
At 31 March 2025 -
At 31 October 2024 -

Build Energy Limited (Registered number: 07833780)

Notes to the Financial Statements - continued
for the Period 1 November 2024 to 31 March 2025

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2024
and 31 March 2025 93,680
DEPRECIATION
At 1 November 2024 58,566
Charge for period 3,484
At 31 March 2025 62,050
NET BOOK VALUE
At 31 March 2025 31,630
At 31 October 2024 35,114

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.10.24
£    £   
Trade debtors 125,223 189,191
Other debtors 43,836 73,121
169,059 262,312

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.10.24
£    £   
Bank loans and overdrafts 179,417 167,702
Hire purchase contracts 2,773 2,596
Trade creditors 58,201 31,892
Taxation and social security 119,390 174,060
Other creditors 26,829 9,929
386,610 386,179

Included within the bank loans above is a non secured loan totalling £13,147. The finance lease liability is secured over the assets to which it relates.

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.10.24
£    £   
Bank loans 40,103 58,299
Hire purchase contracts 7,846 9,052
47,949 67,351

Included within the bank loans above is a non secured loan totalling £26,103. The finance lease liability is secured over the assets to which it relates.