Registration number: 05194593

Building Restoration Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Building Restoration Ltd

Company Information

Director

J C Bedingfield

Company secretary

P Bedingfield

Registered office

Appleyard Barn Cheddar Road Wedmore Somerset BS28 4EJ

Accountants

Burton Sweet Limited Chartered Accountants and Business Advisers Cooper House Lower Charlton Estate Shepton Mallet Somerset BA4 5QE

Building Restoration Ltd

(Registration number: 05194593)
Balance Sheet
31 January 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	4,979	5,697
Current assets
Debtors	5	8,702	11,126
Cash at bank and in hand		10,468	11,575
		19,170	22,701
Creditors: Amounts falling due within one year	6	(7,758)	(8,814)
Net current assets		11,412	13,887
Total assets less current liabilities		16,391	19,584
Creditors: Amounts falling due after more than one year	6	(1,020)	(3,735)
Net assets		15,371	15,849
Capital and reserves
Called up share capital		100	100
Retained earnings		15,271	15,749
Shareholders' funds		15,371	15,849

Building Restoration Ltd

(Registration number: 05194593)
Balance Sheet
31 January 2025

For the financial year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 9 September 2025
 

......................................... J C Bedingfield Director

Building Restoration Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 January 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Appleyard Barn
Cheddar Road
Wedmore
Somerset
BS28 4EJ

These financial statements were authorised for issue by the director on 9 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities and is shown net ofvalue added tax. The company recognises revenue when the amount of revenue can be reliably measured.

Tax

The tax expense for the period comprises tax and is recognised in profit or loss.

Building Restoration Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 January 2025

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

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	20% per annum straight line
Equipment	15% per annum straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest expense is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Building Restoration Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 January 2025

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. The corresponding liability to the lessor is included in the Balance Sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the Profit and Loss Account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Building Restoration Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 January 2025

4	Tangible assets

	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2024	6,226	916	13,200	20,342
At 31 January 2025	6,226	916	13,200	20,342
Depreciation
At 1 February 2024	623	822	13,200	14,645
Charge for the year	623	95	-	718
At 31 January 2025	1,246	917	13,200	15,363
Carrying amount
At 31 January 2025	4,980	(1)	-	4,979
At 31 January 2024	5,603	94	-	5,697

5

Debtors

	2025 £	2024 £
Other debtors	8,702	11,126
	8,702	11,126

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	2,980	3,250
Taxation and social security		3,272	4,748
Accruals and deferred income		578	816
Other creditors		928	-
		7,758	8,814

Building Restoration Ltd

Notes to the Unaudited Financial Statements
Year Ended 31 January 2025

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	1,020	3,735

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	1,020	3,735

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	2,980	3,250