REGISTERED NUMBER: 09345656 (England and Wales)

Financial Statements

for the Year Ended 31st December 2024

for

BUILDING RELATIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs R Colgan

Mrs K Reucroft

REGISTERED OFFICE:

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

REGISTERED NUMBER:

09345656 (England and Wales)

ACCOUNTANTS:

Attenboroughs (Accountants) Limited

Chartered Certified Accountants

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

FIXED ASSETS

Tangible assets

4

4,254

11,098

CURRENT ASSETS

Stocks

1,469

46,785

Debtors

5

277,760

437,840

Cash at bank

436,566

291,216

715,795

775,841

CREDITORS

Amounts falling due within one year

6

264,610

359,404

NET CURRENT ASSETS

451,185

416,437

TOTAL ASSETS LESS CURRENT LIABILITIES

455,439

427,535

PROVISIONS FOR LIABILITIES

1,064

2,775

NET ASSETS

454,375

424,760

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

454,275

424,660

SHAREHOLDERS' FUNDS

454,375

424,760

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 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.

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 8th September 2025 and were signed on its behalf by:

Mrs R Colgan - Director

1.	STATUTORY INFORMATION

BUILDING RELATIONS LTD is a private company, limited by shares , registered in England and Wales. 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.

Tangible fixed assets

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

Computer equipment

-

25% on reducing balance

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.

Taxation

Taxation for the year 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2023 - 27 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st January 2024

23,259

Additions

3,386

At 31st December 2024

26,645

DEPRECIATION

At 1st January 2024

12,161

Charge for year

10,230

At 31st December 2024

22,391

NET BOOK VALUE

At 31st December 2024

4,254

At 31st December 2023

11,098

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

£

Trade debtors

250,269

404,804

Other debtors

12,985

13,353

Prepayments

14,506

19,683

277,760

437,840

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

£

Trade creditors

7,939

30,306

Tax

75,552

84,540

Social security and other taxes

24,751

20,689

VAT

67,784

102,627

Other creditors

2,914

3,493

Directors' current accounts

47,155

81,068

Deferred income

5,706

32,573

Accrued expenses

32,809

4,108

264,610

359,404

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/12/24

31/12/23

value:

£

£

75

Ordinary

£1

75

75

25

A Ordinary

£1

25

25

100

100

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs R Colgan.