Registered number
SC641534
The Building Defects Consultancy Ltd
Filleted Accounts
30 September 2025

The Building Defects Consultancy Ltd
Registered number: | SC641534
Balance Sheet
as at 30 September 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Current assets
Debtors | 3 |  | 285 |  |  | (315)
Cash at bank and in hand |  |  | 4,742 |  |  | 4,050
|  |  | 5,027 |  |  | 3,735
Creditors: amounts falling due within one year | 4 |  | (1,516) |  |  | (2,234)
Net current assets |  |  |  | 3,511 |  |  | 1,501
Net assets |  |  |  | 3,511 |  |  | 1,501
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 3,411 |  |  | 1,401
Shareholder's funds |  |  |  | 3,511 |  |  | 1,501
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
E White
Director
Approved by the board on 7 January 2026

The Building Defects Consultancy Ltd
Notes to the Accounts
for the year ended 30 September 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services and is recognised by reference to the stage of completion of the contract.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax loss will be relieved against future liabilities if applicable.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 285 |  | (315)
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Corporation tax | 554 |  | -
| Other creditors | 962 |  | 2,234
|  |  |  |  |  | 1,516 |  | 2,234
5 | Other information
| The Building Defects Consultancy Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
| SmarterTax Ltd
| 1 Victoria Road
| Kirkcaldy
| Fife
| KY1 1DT

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