REGISTERED NUMBER: 06048231 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

BUILT BY BUFFALO LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D M Griffiths

J P Tandy

SECRETARY:

D M Griffiths

REGISTERED OFFICE:

15 West Street

Brighton

East Sussex

BN1 2RL

REGISTERED NUMBER:

06048231 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Hove) Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

4

99,630

107,604

Investments

5

4,583

4,583

104,213

112,187

CURRENT ASSETS

Debtors

6

138,932

77,185

Cash at bank

271,839

397,191

410,771

474,376

CREDITORS

Amounts falling due within one year

7

236,968

198,959

NET CURRENT ASSETS

173,803

275,417

TOTAL ASSETS LESS CURRENT LIABILITIES

278,016

387,604

CREDITORS

Amounts falling due after more than one year

8

-

(15,000

)

PROVISIONS FOR LIABILITIES

10

(24,907

)

(20,733

)

NET ASSETS

253,109

351,871

CAPITAL AND RESERVES

Called up share capital

42

42

Retained earnings

253,067

351,829

253,109

351,871

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 6 January 2026 and were signed on its behalf by:

D M Griffiths - Director

1.	STATUTORY INFORMATION

Built By Buffalo 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 represents sales of services net of VAT. Turnover is recognised at the point the customer is entitled to consideration.

Tangible fixed assets

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

Improvements to property

-

10% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year 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 year 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 year was 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 May 2024

41,211

88,016

27,899

82,313

239,439

Additions

4,594

-

366

27,575

32,535

Disposals

-

-

-

(1,141

)

(1,141

)

At 30 April 2025

45,805

88,016

28,265

108,747

270,833

DEPRECIATION

At 1 May 2024

8,193

(124,614

)

20,102

228,154

131,835

Charge for year

9,175

7,205

2,012

21,471

39,863

Eliminated on disposal

-

183,803

-

(184,298

)

(495

)

At 30 April 2025

17,368

66,394

22,114

65,327

171,203

NET BOOK VALUE

At 30 April 2025

28,437

21,622

6,151

43,420

99,630

At 30 April 2024

33,018

212,630

7,797

(145,841

)

107,604

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

2025

2024

£

£

Artwork cost b/f

4,583

4,583

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

136,078

75,094

Other debtors

1,799

-

Prepayments

1,055

2,091

138,932

77,185

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 9)

15,000

15,072

Trade creditors

2,490

-

Tax

43,186

63,923

Social security and other taxes

28,100

11,807

VAT

41,704

35,241

Other creditors

12,994

6,112

Accruals and deferred income

92,158

64,600

Accrued expenses

1,336

2,204

236,968

198,959

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 9)

-

15,000

9.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

15,000

15,072

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

15,000

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

24,907

20,733

Deferred

tax

£

Balance at 1 May 2024

20,733

Provided during year

4,174

Balance at 30 April 2025

24,907

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, the company paid the directors rent as a result of utilising office space within their homes. The amounts were as follows;

D Griffiths - £312 (2024: £390)

J Tandy - £1,484 (2024: £1,854)

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D M Griffiths.

This was by virtue of his 74% holding of the issued share capital.