Registration number: 06597027

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