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Registration number: 06597027

Pixel Builders Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 May 2025

Pixel Builders Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 6

Pixel Builders Limited

(Registration number: 06597027)
Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 42,805 | 55,374
Current assets |  |  |
Debtors | 6 | 257,822 | 217,053
Cash at bank and in hand |  | 128,582 | 106,950
|  | 386,404 | 324,003
Creditors: Amounts falling due within one year | 7 | (229,567) | (169,839)
Net current assets |  | 156,837 | 154,164
Total assets less current liabilities |  | 199,642 | 209,538
Creditors: Amounts falling due after more than one year | 7 | (28,756) | (44,471)
Provisions for liabilities |  | (8,133) | (10,521)
Net assets |  | 162,753 | 154,546
Capital and reserves |  |  |
Called up share capital |  | 1,800 | 1,800
Retained earnings |  | 160,953 | 152,746
Shareholders' funds |  | 162,753 | 154,546

For the financial year ending 31 May 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; and
• | The directors acknowledge their 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.

Approved and authorised by the Board on 4 November 2025 and signed on its behalf by:

Mr A Ackroyd Company secretary and director | Mr M Hoyle Director | Mr M Oates Director

Pixel Builders Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Tower Court
Armley Road
Leeds
LS12 2LY

These financial statements were authorised for issue by the Board on 4 November 2025.

2 | Accounting policies

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 sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the company.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Pixel Builders Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

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
Office Equipment | 33% Straight line
Furniture and Fittings | 33% Straight line
Leasehold Improvements | 10% Straight line

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and 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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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 directors) during the year, was 17 (2024 - 18).

Pixel Builders Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

4 | Profit before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 13,560 | 12,106

5 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 June 2024 | 37,604 | 92,956 | 130,560
Additions | - | 3,272 | 3,272
Disposals | (2,850) | (769) | (3,619)
At 31 May 2025 | 34,754 | 95,459 | 130,213
Depreciation
At 1 June 2024 | 1,454 | 73,732 | 75,186
Charge for the year | 3,761 | 9,800 | 13,561
Eliminated on disposal | (570) | (769) | (1,339)
At 31 May 2025 | 4,645 | 82,763 | 87,408
Carrying amount
At 31 May 2025 | 30,109 | 12,696 | 42,805
At 31 May 2024 | 36,150 | 19,224 | 55,374

Included within the net book value of land and buildings above is £30,109 (2024 - £36,150) in respect of short leasehold land and buildings.

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 112,410 | 122,247
Prepayments | 20,316 | 16,130
Other debtors | 125,096 | 78,676
| 257,822 | 217,053

Pixel Builders Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 42,762 | 36,310
Trade creditors |  | 59,528 | 21,465
Taxation and social security |  | 92,197 | 83,781
Accruals and deferred income |  | 28,283 | 22,230
Other creditors |  | 6,797 | 6,053
|  | 229,567 | 169,839

Pixel Builders Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 28,756 | 44,471

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 28,756 | 44,471

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 13,220 | 13,754
Other borrowings | 29,542 | 22,556
| 42,762 | 36,310