AF Build Limited Filleted Accounts Cover
AF Build Limited
Company No. 14382885
Information for Filing with The Registrar
31 March 2025
AF Build Limited Directors Report Registrar
The Directors present their report and the accounts for the year ended 31 March 2025.
Principal activities
The principal activity of the company during the year under review was construction services.
Directors
The Directors who served at any time during the year were as follows:
D. Adleman
A. Bolle
J. Ellis
B. Lampert
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
D. Adleman
Director
23 December 2025
AF Build Limited Balance Sheet Registrar
at
31 March 2025
Company No.
14382885
Notes
2025
2024
£
£
Fixed assets
Tangible assets
5
1,1781,114
1,1781,114
Current assets
Debtors
6
471,202245,151
Cash at bank and in hand
88254,930
472,084300,081
Creditors: Amount falling due within one year
7
(459,155)
(254,944)
Net current assets
12,92945,137
Total assets less current liabilities
14,10746,251
Net assets
14,10746,251
Capital and reserves
Called up share capital
100100
Profit and loss account
9
14,00746,151
Total equity
14,10746,251
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 March 2025 the company was entitled to exemption from audit 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 23 December 2025 and signed on its behalf by:
D. Adleman
Director
23 December 2025
AF Build Limited Notes to the Accounts Registrar
for the year ended 31 March 2025
1
General information
AF Build Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 14382885
Its registered office is:
301 Leroy House
436 Essex Road
London
N1 3QP
The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Revenue recognition
Revenue comprises the fair value of construction carried our in the year, based on an internal assessment of work carried out.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Furniture, fittings and equipment
33%% Straight Line
Leased assets
Rentals payable under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and incentives arising from operating lease arrangements are spread evenly over the lease period.
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3
Employees
2025
2024
Number
Number
The average monthly number of employees (including directors) during the year was:
54
4
Taxation
(a) Tax on profit on ordinary activities
2025
2024
The tax charge is made up as follows:
£
£
UK corporation tax
Charge for the period
59,24553,461
Total corporation tax
59,24553,461
Tax on profit on ordinary activities
59,24553,461
(b) Factors affecting the total tax charge for the period
The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
Higher
2025
2024
59245
£
£
Profit on ordinary activities before tax
236,351216,442
Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom
--
Expenses not deductible for tax purposes
59,24553,461
Tax on profit on ordinary activities
59,24553,461
5
Tangible fixed assets
Fixtures, fittings and equipment
Total
£
£
Cost or revaluation
At 1 April 2024
1,1791,179
Additions
498498
At 31 March 2025
1,6771,677
Depreciation
At 1 April 2024
6565
Charge for the year
434434
At 31 March 2025
499499
Net book values
At 31 March 2025
1,1781,178
At 31 March 2024
1,114
1,114
6
Debtors
2025
2024
£
£
Trade debtors
219,50787,555
Loans to directors
38,44729,850
Other debtors
72,3121,463
Prepayments and accrued income
140,936126,283
471,202245,151
7
Creditors:
amounts falling due within one year
2025
2024
£
£
Trade creditors
185,01688,870
Taxes and social security
140,174
62,443
Other creditors
11,66524,525
Accruals and deferred income
122,30079,106
459,155254,944
8
Share Capital
100 Ordinary £1 shares.
9
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
10
Dividends
2025
2024
£
£
Dividends for the period:
Dividends paid in the period
209,250
133,400
209,250
133,400
Dividends by type:
Equity dividends
209,250133,400
209,250
133,400
AF Build Limited1438288531 March 202501 April 2024false23 December 2025BTCSoftware AP Solution 2025 12.2.0212.2.02true143828852024-04-012025-03-31143828852025-03-31143828852024-03-3114382885core:WithinOneYear2025-03-3114382885core:WithinOneYear2024-03-3114382885core:ShareCapital2025-03-3114382885core:ShareCapital2024-03-3114382885core:RetainedEarningsAccumulatedLosses2025-03-3114382885core:RetainedEarningsAccumulatedLosses2024-03-3114382885countries:UnitedKingdom2024-04-012025-03-3114382885bus:RegisteredOffice2024-04-012025-03-3114382885core:FurnitureFittingsToolsEquipment2024-04-012025-03-31143828852023-04-012024-03-3114382885core:FurnitureFittingsToolsEquipment2024-04-01143828852024-04-0114382885core:FurnitureFittingsToolsEquipment2025-03-3114382885core:RetainedEarningsAccumulatedLosses2024-04-012025-03-3114382885bus:AllOrdinaryShares2024-04-012025-03-3114382885bus:SmallEntities2024-04-012025-03-3114382885bus:FullAccounts2024-04-012025-03-3114382885bus:AuditExempt-NoAccountantsReport2024-04-012025-03-3114382885bus:Director12024-04-012025-03-3114382885bus:PrivateLimitedCompanyLtd2024-04-012025-03-31iso4217:GBPxbrli:pure