REGISTERED NUMBER: 04055325 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 6 APRIL 2024 TO 31 MARCH 2025

FOR

BUILDING PERSPECTIVES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J T Hitchins

A McMahon

SECRETARY:

S M Rojas Perea

REGISTERED OFFICE:

The Stables

23b Lenten Street

Alton

Hampshire

GU34 1HG

REGISTERED NUMBER:

04055325 (England and Wales)

ACCOUNTANTS:

LFM

Chartered Certified Accountants

The Stables

23b Lenten Street

Alton

Hampshire

GU34 1HG

FIXED ASSETS

Tangible assets

4

2,232

3,140

CURRENT ASSETS

Debtors

5

156,924

128,927

Cash at bank

125,128

80,582

282,052

209,509

CREDITORS

Amounts falling due within one year

6

219,946

153,438

NET CURRENT ASSETS

62,106

56,071

TOTAL ASSETS LESS CURRENT LIABILITIES

64,338

59,211

CREDITORS

Amounts falling due after more than one year

7

(1,667

)

(11,666

)

PROVISIONS FOR LIABILITIES

(558

)

(785

)

NET ASSETS

62,113

46,760

CAPITAL AND RESERVES

Called up share capital

1,007

1,005

Retained earnings

61,106

45,755

SHAREHOLDERS' FUNDS

62,113

46,760

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

J T Hitchins - Director

1.	STATUTORY INFORMATION

Building Perspectives Ltd 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.

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, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost and 33.33% on cost

Taxation

Taxation for the period 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 7 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 6 April 2024

41,042

Additions

1,023

At 31 March 2025

42,065

DEPRECIATION

At 6 April 2024

37,902

Charge for period

1,931

At 31 March 2025

39,833

NET BOOK VALUE

At 31 March 2025

2,232

At 5 April 2024

3,140

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

102,449

112,339

Other debtors

54,475

16,588

156,924

128,927

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

17,344

29,729

Taxation and social security

81,873

61,566

Other creditors

120,729

62,143

219,946

153,438

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

1,667

11,666

8.	RELATED PARTY DISCLOSURES

Included within other debtors is an amount due from The Building and Management Consultancy Limited of £4,1111 (2024: £12,521). J Hitchins, director and shareholder, has a significant interest in this company.

Included within other debtors is an amount due from Building Perspectives (Projects) Limited of £40,841 (2024: £7,213 other creditor). J Hitchins, director and shareholder, has a significant interest in this company.

9.	ULTIMATE CONTROL

No individual had ultimate control of the business.