REGISTERED NUMBER: 08246579 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Build-Lite (Uk) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P J Goodlad

REGISTERED OFFICE:

Build-Lite (UK) Ltd

Kingsforth Road

Thurcroft

Rotherham

South Yorkshire

S66 9HU

REGISTERED NUMBER:

08246579 (England and Wales)

ACCOUNTANTS:

Parkins Accountants Ltd

T/A, Parkins, Chartered Accountants

Moor Park House

Bawtry Rd

Wickersley

Rotherham

South Yorkshire

S66 2BL

FIXED ASSETS

Tangible assets

4

33,569

6,689

CURRENT ASSETS

Stocks

5

35,555

102,675

Debtors

6

387,698

436,900

Cash at bank and in hand

422,998

261,066

846,251

800,641

CREDITORS

Amounts falling due within one year

7

794,641

804,966

NET CURRENT ASSETS/(LIABILITIES)

51,610

(4,325

)

TOTAL ASSETS LESS CURRENT LIABILITIES

85,179

2,364

CREDITORS

Amounts falling due after more than one year

8

(17,018

)

-

PROVISIONS FOR LIABILITIES

(9,100

)

(1,617

)

NET ASSETS

59,061

747

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

58,961

647

59,061

747

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 23 December 2025 and were signed by:

P J Goodlad - Director

1.	STATUTORY INFORMATION

Build-Lite (Uk) 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

25% on reducing balance

Plant and machinery

-

33% on cost

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 NIL (2024 - 10 ).

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 November 2024

3,467

84,768

349

Additions

-

33,185

-

Disposals

-

(11,800

)

-

At 31 October 2025

3,467

106,153

349

DEPRECIATION

At 1 November 2024

3,246

80,113

244

Charge for year

33

2,772

26

Eliminated on disposal

-

(8,783

)

-

At 31 October 2025

3,279

74,102

270

NET BOOK VALUE

At 31 October 2025

188

32,051

79

At 31 October 2024

221

4,655

105

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 November 2024

12,500

9,382

110,466

Additions

-

-

33,185

Disposals

-

-

(11,800

)

At 31 October 2025

12,500

9,382

131,851

DEPRECIATION

At 1 November 2024

10,831

9,343

103,777

Charge for year

418

39

3,288

Eliminated on disposal

-

-

(8,783

)

At 31 October 2025

11,249

9,382

98,282

NET BOOK VALUE

At 31 October 2025

1,251

-

33,569

At 31 October 2024

1,669

39

6,689

5.

STOCKS

2025

2024

£

£

Stocks

35,555

29,675

Work-in-progress

-

73,000

35,555

102,675

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

374,001

389,155

Other debtors

1,182

-

Prepayments

12,515

47,745

387,698

436,900

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

6,637

-

Trade creditors

491,774

447,709

Amounts owed to group undertakings

30,698

30,698

Tax

135,996

196,815

Social security and other taxes

6,442

4,132

VAT

51,655

48,744

Other creditors

1,948

879

Accruals and deferred income

62,383

61,291

Accrued expenses

7,108

14,698

794,641

804,966

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

17,018

-