Building Design Ltd

Building Design Ltd
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Building Design Ltd Accountants' Report For the year ended 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of Building Design Ltd for the year ended 31 March 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 Design Ltd for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Building Design Ltd, as a body, in accordance with the terms of our engagement letter dated 24 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of Building Design Ltd and state those matters that we have agreed to state to the Board of Directors of Building Design Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Building Design Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Building Design Ltd 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 Design Ltd. You consider that Building Design Ltd 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 Design Ltd. 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 31 March 2025. .................................................... Varia Accounting & Tax Advisors Ltd Varia Accounting & Tax Advisors Ltd 7 Highfield Crescent Northwood Middlesex HA6 1EZ 24 December 2025 1

Building Design Ltd
Accountants' Report
For the year ended 31 March 2025

Report to the directors on the preparation of the unaudited statutory accounts of Building Design Ltd for the year ended 31 March 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 Design Ltd for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of Building Design Ltd, as a body, in accordance with the terms of our engagement letter dated 24 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of Building Design Ltd and state those matters that we have agreed to state to the Board of Directors of Building Design Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Building Design Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Building Design Ltd 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 Design Ltd. You consider that Building Design Ltd 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 Design Ltd. 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
31 March 2025.

....................................................
Varia Accounting & Tax Advisors Ltd
Varia Accounting & Tax Advisors Ltd
7 Highfield Crescent
Northwood
Middlesex
HA6 1EZ
24 December 2025

1

Building Design Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	14,981	15,977
		14,981	15,977
Current assets
Debtors		30,368	117,567
Cash at bank and in hand		373,782	355,325
		404,150	472,892
Creditors: amount falling due within one year		(101,043)	(251,960)
Net current assets		303,107	220,932

Total assets less current liabilities		318,088	236,909
Creditors: amount falling due after more than one year		(1,000)	(7,348)
Net assets		317,088	229,561

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		316,988	229,461
Shareholders' funds		317,088	229,561

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.

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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 by the director on 24 December 2025 and were signed by:

-------------------------------
Marius-Petru Vitalaru
Director

2

Building Design Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

Building Design Ltd is a private company, limited by shares, registered in , registration number 09482122, registration address 5 Daffodil Close, Mitcham Junction, Mitcham, R4 4FS.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	25% Reducing Balance

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 April 2024	3,091	26,391	7,670	37,152
Additions	-	-	3,118	3,118
Disposals	-	-	-	-
At 31 March 2025	3,091	26,391	10,788	40,270
Depreciation
At 01 April 2024	2,500	15,257	3,418	21,175
Charge for year	148	2,784	1,182	4,114
On disposals	-	-	-	-
At 31 March 2025	2,648	18,041	4,600	25,289
Net book values
Closing balance as at 31 March 2025	443	8,350	6,188	14,981
Opening balance as at 01 April 2024	591	11,134	4,252	15,977

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

3

Registered Number: 09482122

BUILDING DESIGN LTD

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025