ACCOUNTS - Final Accounts preparation

Registered number: 07888991

BUILD CAPITAL LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

BUILD CAPITAL LIMITED

REGISTERED NUMBER: 07888991

BALANCE SHEET

AS AT 31 DECEMBER 2024

		2024		2023
Note		£		£

Fixed assets
Investments	4		1		1
			1		1
Current assets
Debtors: amounts falling due within one year	5	336,070		393,534
		336,070		393,534
Creditors: amounts falling due within one year	6	(13,565)		(51,312)
Net current assets			322,505		342,222
Total assets less current liabilities			322,506		342,223

Net assets			322,506		342,223

Capital and reserves
Called up share capital	2	2
Profit and loss account	322,504	342,221
	322,506	342,223

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BUILD CAPITAL LIMITED

REGISTERED NUMBER: 07888991

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2024

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 his 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 profit and loss account 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 26 September 2025.

Jason Wesley Walton

Director

The notes on pages 3 to 5 form part of these financial statements.

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BUILD CAPITAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.	General information

Build Capital Limited is a private company limited by shares, incorporated in England and Wales under
company number 07888991. Up until 22 July 2025 the registered office was 10 Jesus Lane Cambridge Cambridgeshire CB5 8BA England, the registered office address changed to 161-165 Farringdon Road London EC1R 3AL on the same date.

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 financial statements are prepared in sterling, which is the functional currency of the Company.
Monetary amounts in these financial statements are rounded to the nearest £.

The following principal accounting policies have been applied:

2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.3

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.

2.4

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.

2.5

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.

Employees

	The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).
	The average monthly number of employees, including directors, during the year was 0 (2023 - 0).

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BUILD CAPITAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 January 2024	1
	At 31 December 2024	1

Debtors

					2024	2023
					£	£


Amounts owed by group undertakings	45,046	393,534
Prepayments and accrued income	289,349	-
Tax recoverable	1,675	-
	336,070	393,534

6.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

Trade creditors	11,566	-
Other creditors	-	51,312
Accruals and deferred income	1,999	-
	13,565	51,312

7.	Share capital
		2024	2023
		£	£

Allotted, called up and fully paid

2 (2023 - 2) Ordinary shares of £1.00 each	2	2

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BUILD CAPITAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

8.	Post balance sheet events

Post year end, the Company borrowed a £5,500,000 loan from Cynergy bank in order to purchase the property at 161-165 Farringdon Road, London, EC1R 3AL. The loan is guaranteed by Build Generation Ltd and Jason Walton as sole director (with a limit of £1,000,000), and will be repaid by Build Generation Ltd.

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