BUILDING & FACADE SOLUTIONS LTD

Registered number

13226268

Filleted Accounts

5 April 2025

BUILDING & FACADE SOLUTIONS LTD
Registered number:		13226268
Balance Sheet
as at 5 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		43,373			1,878
Investments	4		5,000			5,000
			48,373			6,878

Current assets
Debtors	5	209,471			173,025
Cash at bank and in hand		13,523			164,867
		222,994			337,892

Creditors: amounts falling due within one year	6	(166,964)			(197,978)

Net current assets			56,030			139,914

Total assets less current liabilities			104,403			146,792

Creditors: amounts falling due after more than one year	7		(32,035)			-



Net assets			72,368			146,792

Capital and reserves
Called up share capital			2			2
Profit and loss account			72,366			146,790

Shareholders' funds			72,368			146,792

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D PATTERSON-WRIGHT
Director
Approved by the board on 6 August 2025

BUILDING & FACADE SOLUTIONS LTD
Notes to the Accounts
for the year ended 5 April 2025


1	Accounting policies

	Basis of preparation
	Building & Facade Solutions Ltd is a private company limited by shares incorporated in England and Wales, United Kingdom. The address of the registered office is given in the company information on page 1 of these financial statements. The financial statements have been prepared in accordance with applicable accounting standards including Financial Reporting Standard 102 The Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £000.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	33% straight line

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2

3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 6 April 2024	3,846		-		3,846
	Additions	2,464		42,665		45,129
	At 5 April 2025	6,310		42,665		48,975

	Depreciation
	At 6 April 2024	1,968		-		1,968
	Charge for the year	434		3,200		3,634
	At 5 April 2025	2,402		3,200		5,602

	Net book value
	At 5 April 2025	3,908		39,465		43,373
	At 5 April 2024	1,878		-		1,878


4	Investments

Other
investments
£
	Cost
	At 6 April 2024					5,000

	At 5 April 2025					5,000


5	Debtors			2025		2024
£					£

	Trade debtors			38,800		27,907
	VAT			24,412		36,472
	Intercompany debtors			42,659		12,923
	Directors' loan accounts			73,505		95,240
	Other debtors			30,095		483
				209,471		173,025


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			47,358		-
	Obligations under finance lease and hire purchase contracts			8,683		-
	Trade creditors			47,156		130,707
	Taxation and social security costs			63,758		67,272
	Other creditors			9		(1)
				166,964		197,978


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			32,035		-


8	Other information

	BUILDING & FACADE SOLUTIONS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	The Clervaux Exchange
	Clervaux Terrace
	Jarrow
	NE32 5UP