Registration number: 08728228

The Complete Building Regs Service Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

The Complete Building Regs Service Limited

Company Information

Directors

Mr Jamie Oliver Wright Mrs Marie Wright

Registered office

28 Alexandra Terrace Exmouth Devon EX8 1BD

Accountants

Thompson Jenner LLP Chartered Accountants 28 Alexandra Terrace Exmouth Devon EX8 1BD

The Complete Building Regs Service Limited

(Registration number: 08728228)
Balance Sheet as at 31 March 2025

	Note	2025 £	2023 £
Fixed assets
Tangible assets	4	-	26,050
Current assets
Stocks	5	-	835
Debtors	6	30,302	20,757
Cash at bank and in hand		-	40
		30,302	21,632
Creditors: Amounts falling due within one year	7	(22,921)	(22,602)
Net current assets/(liabilities)		7,381	(970)
Total assets less current liabilities		7,381	25,080
Creditors: Amounts falling due after more than one year	7	(21,537)	(30,832)
Provisions for liabilities		-	(2,969)
Net liabilities		(14,156)	(8,721)
Capital and reserves
Called up share capital		100	100
Retained earnings		(14,256)	(8,821)
Shareholders' deficit		(14,156)	(8,721)

For the financial period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 December 2025 and signed on its behalf by:
 

The Complete Building Regs Service Limited

(Registration number: 08728228)
Balance Sheet as at 31 March 2025

......................................... Mr Jamie Oliver Wright Director

The Complete Building Regs Service Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2023 to 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales .

The address of its registered office is:
28 Alexandra Terrace
Exmouth
Devon
EX8 1BD
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared on a break-up basis. The company ceased trading on 31 March 2025 and the directors have no intention to recommence trading. As a result, assets have been stated at their estimated realisable values and liabilities included at the amounts expected to be settled.

Going concern

As the company ceased trading on 31 March 2025, the company is no longer considered a going concern. Accordingly, the financial statements have not been prepared on a going-concern basis. Further details are provided in the basis of preparation note

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The Complete Building Regs Service Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2023 to 31 March 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures, fittings & equipment	10% Straight line
Motor vehicles	20% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

The Complete Building Regs Service Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2023 to 31 March 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

The Complete Building Regs Service Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2023 to 31 March 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 3 (2023 - 3).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 November 2023	44,833	15,500	60,333
Additions	-	15,197	15,197
Disposals	(44,833)	(30,697)	(75,530)
At 31 March 2025	-	-	-
Depreciation
At 1 November 2023	30,925	3,358	34,283
Charge for the period	5,350	6,139	11,489
Eliminated on disposal	(36,275)	(9,497)	(45,772)
At 31 March 2025	-	-	-
Carrying amount
At 31 March 2025	-	-	-
At 31 October 2023	13,908	12,142	26,050

5

Stocks

	2025 £	2023 £
Stocks and Work in progress	-	835

The Complete Building Regs Service Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2023 to 31 March 2025

6

Debtors

	2025 £	2023 £
Trade debtors	-	2,640
Other debtors	30,302	18,013
Prepayments and accrued income	-	104
Total current trade and other debtors	30,302	20,757

7

Creditors

	Note	2025 £	2023 £
Due within one year
Loans and borrowings	8	10,846	11,362
Taxation and social security		8,451	8,888
Accrued expenses		3,624	2,352
		22,921	22,602