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REGISTERED NUMBER: 13716304 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2025 |

| for |

| Design And Build South Limited |

Design And Build South Limited (Registered number: 13716304)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

Design And Build South Limited

Company Information

for the Year Ended 31 March 2025

| DIRECTOR: | Ms W L Tarr

| REGISTERED OFFICE: | 4 Enterprise Court

| Downmill Road

| Bracknell

| Berkshire

| RG12 1QS

| REGISTERED NUMBER: | 13716304 (England and Wales)

| ACCOUNTANTS: | Butt Miller

| Chartered Accountants

| 1 Minster Court

| Tuscam Way

| Camberley

| Surrey

| GU15 3YY

Design And Build South Limited (Registered number: 13716304)

Statement of Financial Position

31 March 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 28,745 |  | 44,581 |  |

CURRENT ASSETS

Stocks | 5 | 1,000 |  | 1,000 |  |

Debtors | 6 | 662 |  | - |  |

Cash at bank and in hand | 7,201 |  | 4,053 |  |

8,863 |  | 5,053 |  |

CREDITORS

Amounts falling due within one year | 7 | (44,403 | ) | (11,897 | ) |

NET CURRENT LIABILITIES | (35,540 | ) | (6,844 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (6,795 | ) | 37,737 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (21,410 | ) | (25,386 | ) |

NET (LIABILITIES)/ASSETS | (28,205 | ) | 12,351 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Retained earnings | (28,405 | ) | 12,151 |  |

SHAREHOLDER FUNDS | (28,205 | ) | 12,351 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 3 December 2025 and were signed by:

Ms W L Tarr - Director

Design And Build South Limited (Registered number: 13716304)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Design And Build South Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and VAT.

| Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the statement of financial position date, turnover represents the value of the services provided to date based on a proportion of the total expected consideration at completion. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Motor vehicles | - | 20% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Hire purchase

| Assets obtained under hire purchase contracts are capitalised in the Statement of Financial Position. Those held under hire purchase contracts are depreciated over their estimated useful lives.

Design And Build South Limited (Registered number: 13716304)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Going concern

| After making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, she continues to adopt the going concern basis in preparing the financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Motor

| vehicles

£ |

| COST

| At 1 April 2024 | 52,181 |  |

| Disposals | (13,500 | ) |

| At 31 March 2025 | 38,681 |  |

| DEPRECIATION

| At 1 April 2024 | 7,600 |  |

| Charge for year | 7,803 |  |

| Eliminated on disposal | (5,467 | ) |

| At 31 March 2025 | 9,936 |  |

| NET BOOK VALUE

| At 31 March 2025 | 28,745 |  |

| At 31 March 2024 | 44,581 |  |

5. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 1,000 |  | 1,000 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 662 |  | - |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 3,977 |  | 3,905 |  |

| Trade creditors | 6,950 |  | 41 |  |

| Social security and other taxes | - |  | 282 |  |

| VAT | 11,845 |  | 5,058 |  |

| Director's current account | 19,013 |  | 169 |  |

| Accrued expenses | 2,618 |  | 2,442 |  |

44,403 |  | 11,897 |  |

Design And Build South Limited (Registered number: 13716304)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 21,410 |  | 25,386 |  |

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 | 2024 |

£ | £ |

| Ms W L Tarr

| Balance outstanding at start of year | (169 | ) | (10,493 | ) |

| Amounts advanced | 28,107 |  | 47,893 |  |

| Amounts repaid | (46,951 | ) | (37,569 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (19,013 | ) | (169 | ) |

| The above loan is unsecured, repayable on demand and where applicable, interest has been charged at the HMRC approved rate.