REGISTERED NUMBER: 10665016 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

BUILDING AND ESTATE SOLUTIONS TODAY

LIMITED

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

DIRECTORS:

S Corner

M S Swiatek

REGISTERED OFFICE:

4 Raleigh Walk

Brigantine Place

Cardiff

CF10 4LN

REGISTERED NUMBER:

10665016 (England and Wales)

ACCOUNTANTS:

MHA Advisory Limited

Elfed House

Oak Tree Court

Cardiff Gate Business Park

Cardiff

CF23 8RS

CURRENT ASSETS

Debtors

5

387,696

112,732

Prepayments and accrued income

-

155

Cash at bank

169,408

30,132

557,104

143,019

CREDITORS

Amounts falling due within one year

6

(148,961

)

(41,734

)

NET CURRENT ASSETS

408,143

101,285

TOTAL ASSETS LESS CURRENT LIABILITIES

408,143

101,285

CREDITORS

Amounts falling due after more than one year

7

-

(44,450

)

NET ASSETS

408,143

56,835

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

408,043

56,735

408,143

56,835

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 and authorised for issue by the Board of Directors and authorised for issue on 9 December 2025 and were signed on its behalf by:

S Corner - Director

1.	STATUTORY INFORMATION

Building and Estate Solutions Today Limited 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.

Tangible fixed assets are initially measured at cost. After initial recognition, tangible fixed assets are measured at cost less any accumulated depreciation and any accumulated impairment losses.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

and 30 April 2025

1,017

DEPRECIATION

At 1 May 2024

and 30 April 2025

1,017

NET BOOK VALUE

At 30 April 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

37,440

34,912

Amounts owed by group undertakings

325,869

12,045

Other debtors

24,387

65,775

387,696

112,732

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,792

3,832

Trade creditors

12,974

1,903

Taxation and social security

122,035

27,724

Other creditors

10,160

8,275

148,961

41,734

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

3,460

Other creditors

-

40,990

-

44,450

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

2025

2024

£

£

S Corner

Balance outstanding at start of year

44,973

7,075

Amounts advanced

46,033

65,765

Amounts repaid

(86,408

)

(27,867

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

4,598

44,973