BUILD CENTRIC LTD


Director	GOKTAS, Ramazan


Registered Address	27 Old Gloucester Street
	London
	WC1N 3AX


Registered Number	11592596 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		489		746
			489		746
Current assets
Debtors		12,019		15,343
Cash at bank and on hand		1,191		2,417
		13,210		17,760
Creditors amounts falling due within one year	4	(13,599)		(18,405)
Net current assets (liabilities)			(389)		(645)
Total assets less current liabilities			100		101
Net assets			100		101
Capital and reserves
Called up share capital			100		100
Profit and loss account			-		1
Shareholders' funds			100		101

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
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 and authorised for issue by the Director on 9 December 2025, and are signed on its behalf by:

GOKTAS, Ramazan
Director
Registered Company No. 11592596

BUILD CENTRIC LTD

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	4

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 September 24	1,027
	At 31 August 25	1,027
	Depreciation and impairment
	At 01 September 24	281
	Charge for year	257
	At 31 August 25	538
	Net book value
	At 31 August 25	489
	At 31 August 24	746

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	7	6
Taxation and social security	13,592	18,399
Total	13,599	18,405


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.