Building Forensics Limited

Building Forensics Limited
Contents Page
For the year ended 31 January 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Building Forensics Limited Accountants' Report For the year ended 31 January 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Building Forensics Limited for the year ended 31 January 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Building Forensics Limited for the year ended 31 January 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of Building Forensics Limited , as a body, in accordance with the terms of our engagement letter dated 23 June 2025. Our work has been undertaken solely to prepare for your approval the accounts of Building Forensics Limited and state those matters that we have agreed to state to the Board of Directors of Building Forensics Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Building Forensics Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Building Forensics Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Building Forensics Limited. You consider that Building Forensics Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Building Forensics Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. T & K Accounting Group 69 Banstead Road Carshalton SM5 3NP 23 June 2025 1

Building Forensics Limited
Accountants' Report
For the year ended 31 January 2025

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Building Forensics Limited for the year ended 31 January 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Building Forensics Limited for the year ended 31 January 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of Building Forensics Limited , as a body, in accordance with the terms of our engagement letter dated 23 June 2025. Our work has been undertaken solely to prepare for your approval the accounts of Building Forensics Limited and state those matters that we have agreed to state to the Board of Directors of Building Forensics Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Building Forensics Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Building Forensics Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Building Forensics Limited. You consider that Building Forensics Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Building Forensics Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

T & K Accounting Group
69 Banstead Road
Carshalton
SM5 3NP
23 June 2025

1

Building Forensics Limited
Statement of Financial Position
As at 31 January 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	82,146	98,147
		82,146	98,147
Current assets
Debtors: amounts falling due within one year		29,811	91,231
Cash at bank and in hand		45,926	49,800
		75,737	141,031
Creditors: amount falling due within one year		(47,630)	(35,100)
Net current assets		28,107	105,931

Total assets less current liabilities		110,253	204,078
Net assets		110,253	204,078

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		110,152	203,978
Shareholders' funds		110,252	204,078

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

Directors' 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.
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.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 23 June 2025 and were signed on its behalf by:

-------------------------------
Jeffrey Ian Charlton
Director

2

Building Forensics Limited
Notes to the Abridged Financial Statements
For the year ended 31 January 2025

General Information

Building Forensics Limited is a private company, limited by shares, registered in England and Wales, registration number 08837566, registration address 7 Wagtail Walk,, Langley Park, Beckenham, Kent, BR3 3XH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery	10% Straight Line
Motor Vehicles	25% Straight Line
Computer Equipment	10% Straight Line
Other Tools and Equipment	10% Straight Line

2.	Average number of employees Average number of employees during the year was 3 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Plant and machinery	Motor Vehicles	Computer Equipment	Other Tools and Equipment	Total
	£	£	£	£	£
At 01 February 2024	78,371	25,438	4,199	36,120	144,128
Additions	4,494	-	1,350	-	5,844
Disposals	-	-	-	-	-
At 31 January 2025	82,865	25,438	5,549	36,120	149,972
Depreciation
At 01 February 2024	29,618	6,360	772	9,230	45,980
Charge for year	11,485	6,360	487	3,514	21,846
On disposals	-	-	-	-	-
At 31 January 2025	41,103	12,720	1,259	12,744	67,826
Net book values
Closing balance as at 31 January 2025	41,762	12,718	4,290	23,376	82,146
Opening balance as at 01 February 2024	48,753	19,078	3,426	26,890	98,147

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

5.

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)		Balance owed by/(owed to)
	2025 £	2024 £	2025 £	2024 £
Building Forensics & IAQ Limited	(46,152)	22,727	0	46,152
Mould Lab Limited	(348)	(703)	(763)	(415)

Included within Amount Owed by Participating Interests due from Building Forensics & IAQ Limited and Mould Lab Limited companies controlled by the same key personal.

3


Registered Number: 08837566
England and Wales
BUILDING FORENSICS LIMITED

Abridged Accounts

Period of accounts Start date: 01 February 2024 End date: 31 January 2025