Registration number: 03418901

Building & Engineering Services Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 9

Building & Engineering Services Limited

Company Information

Directors

D Early V Early

Company secretary

V Early

Registered office

Wellesley House 204 London Road Waterlooville Hampshire PO7 7AN

Accountants

MMO Limited Chartered AccountantsWellesley House 204 London Road Waterlooville Hampshire PO7 7AN

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Building & Engineering Services Limited
for the Year Ended 31 August 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 & Engineering Services Limited for the year ended 31 August 2025 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Building & Engineering Services Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Building & Engineering Services Limited and state those matters that we have agreed to state to the Board of Directors of Building & Engineering Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Building & Engineering Services Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Building & Engineering Services 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 of Building & Engineering Services Limited. You consider that Building & Engineering Services 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 & Engineering Services 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.

......................................

MMO Limited
Chartered Accountants
Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN

15 December 2025

Building & Engineering Services Limited

(Registration number: 03418901)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	15,548	18,000
Current assets
Debtors	5	114,672	105,594
Cash at bank and in hand		23,604	22,059
		138,276	127,653
Creditors: Amounts falling due within one year	6	(126,203)	(129,799)
Net current assets/(liabilities)		12,073	(2,146)
Total assets less current liabilities		27,621	15,854
Provisions for liabilities		-	(1,864)
Net assets		27,621	13,990
Capital and reserves
Called up share capital	7	100	100
Retained earnings		27,521	13,890
Shareholders' funds		27,621	13,990

Building & Engineering Services Limited

(Registration number: 03418901)
Balance Sheet as at 31 August 2025

For the financial year ending 31 August 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 December 2025 and signed on its behalf by:
 

......................................... D Early Director

Building & Engineering Services Limited

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

1	General information

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

The address of its registered office is:
Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN
England

These financial statements were authorised for issue by the Board on 8 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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.

All figures are presented in British Sterling, which is the functional currency of the company, and are rounded to the nearest £1.

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.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

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.

Building & Engineering Services Limited

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

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.

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
Plant and machinery	25%- written down value
Fixtures and fittings	25%- written down value
Motor vehicles	25%- written down value

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Building & Engineering Services Limited

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

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 September 2024	9,468	40,353	14,421	64,242
At 31 August 2025	9,468	40,353	14,421	64,242
Depreciation
At 1 September 2024	9,340	26,682	10,220	46,242
Charge for the year	32	1,370	1,050	2,452
At 31 August 2025	9,372	28,052	11,270	48,694
Carrying amount
At 31 August 2025	96	12,301	3,151	15,548
At 31 August 2024	128	13,671	4,201	18,000

Building & Engineering Services Limited

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

5

Debtors

	2025 £	2024 £
Other debtors	114,315	105,438
Prepayments	357	156
	114,672	105,594

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	3,191	1,432
Accruals and deferred income	89,806	92,282
Other creditors	33,206	36,085
	126,203	129,799

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

Building & Engineering Services Limited

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

8	Related party transactions

Transactions with directors

2025	At 1 September 2024 £	Advances to director £	At 31 August 2025 £
D Early
Directors loan account which is undated, unsecured, interest free and repayable on demand	(36,084)	2,880	(33,205)

2024	At 1 September 2023 £	Advances to director £	At 31 August 2024 £
D Early
Directors loan account which is undated, unsecured, interest free and repayable on demand	(27,631)	(8,454)	(36,084)

Summary of transactions with subsidiaries

Frogmore Holdings Limited. The directors of Building and Engineering Services Limited are also directors of Frogmore Holdings Limited. The company is controlled by Frogmore Holdings Limited. Building and Engineering Services Limited is a wholly owned subsidiary of Frogmore Holdings Limited, a company incorporated in England and Wales. The ultimate controlling party is Mr D Early and Mrs V Early.
At the year end Frogmore Holdings Limited owed Building and Engineering Services Limited £114,315 (2024 £105,437).

9	Parent and ultimate parent undertaking

The ultimate controlling party is Mr D J Early and Mrs V A Early.