REGISTERED NUMBER: 09436190 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

30 DECEMBER 2023 TO 28 DECEMBER 2024

FOR

BUILDING & TRADE LTD

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Ms Patricia Ann Petrou AICB CB.Cert PM

REGISTERED OFFICE:

c/o Michael Filiou Ltd

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

REGISTERED NUMBER:

09436190 (England and Wales)

ACCOUNTANTS:

Michael Filiou Ltd

Chartered Certified Accountants

www.michaelfiliou.com

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

FIXED ASSETS

Investments

5

19,900

19,900

CREDITORS

Amounts falling due within one year

39,900

39,900

NET CURRENT LIABILITIES

(39,900

)

(39,900

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(20,000

)

(20,000

)

CAPITAL AND RESERVES

Called up share capital

6

1,000

1,000

Retained earnings

(21,000

)

(21,000

)

SHAREHOLDERS' FUNDS

(20,000

)

(20,000

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

All the members have consented to the preparation of an abridged Statement of Financial Position for the period ended 28 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 December 2025 and were signed by:

Ms Patricia Ann Petrou AICB CB.Cert PM - Director

1.	STATUTORY INFORMATION

Building & Trade 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.

The presentation currency of the financial statements is the Euro (€).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The company is managed and controlled from Italy. It has no UK trading operations of any kind.

Preparation of consolidated financial statements

The financial statements contain information about Building & Trade Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Foreign currencies

Assets and liabilities in foreign currencies are translated into Euro at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into Euro at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2023 - NIL).

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

€

COST

At 30 December 2023

and 28 December 2024

19,900

NET BOOK VALUE

At 28 December 2024

19,900

At 29 December 2023

19,900

The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

Sviluppo Immobiliare Italiano SRL

Registered office: Via U.Hopeli 3, Milan, Italy

Nature of business: Real estate development

%

Class of shares:

holding

Ordinary

100.00

Arcobaleno Servizi SRL

Registered office: Via XX Settembre 1, San Martino Buon Albergo, Verona, Italy

Nature of business: Development of building projects

%

Class of shares:

holding

Ordinary

99.00

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

€

€

1,000

Ordinary

€1

1,000

1,000

7.	RELATED PARTY DISCLOSURES

Loan from shareholder

At the balance sheet date, the amount due to the shareholder is €39,900 (2023 - €39,900). The loan is interest-free, unsecured and it is repayable on demand.