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Registration number: 04775259

The Art of Building Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

The Art of Building Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 10

The Art of Building Ltd

Company Information

Director | C. J. Pope

Company secretary | J. I. Pope

Registered office | 45 Maplewell Road Woodhouse Eaves Loughborough Leicestershire LE12 8RG

Accountants | Robert Whowell & Partners LLP Chartered AccountantsWestwood House 78 Loughborough Road Quorn Loughborough Leicestershire LE12 8DX

The Art of Building Ltd

(Registration number: 04775259)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 5 | 14,000 | 21,000
Tangible assets | 6 | 316,384 | 294,149
|  | 330,384 | 315,149
Current assets |  |  |
Debtors | 7 | 179,436 | 146,195
Cash at bank and in hand |  | 2,790,535 | 2,563,751
|  | 2,969,971 | 2,709,946
Creditors: Amounts falling due within one year | 8 | (183,758) | (125,274)
Net current assets |  | 2,786,213 | 2,584,672
Total assets less current liabilities |  | 3,116,597 | 2,899,821
Provisions for liabilities |  | (22,101) | (11,001)
Net assets |  | 3,094,496 | 2,888,820
Capital and reserves |  |  |
Called up share capital | 9 | 100 | 100
Retained earnings |  | 3,094,396 | 2,888,720
Shareholders' funds |  | 3,094,496 | 2,888,820

The Art of Building Ltd

(Registration number: 04775259)
Balance Sheet as at 30 September 2025

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his 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 and 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 27 February 2026

......................................... C. J. Pope Director

The Art of Building Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 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:
45 Maplewell Road
Woodhouse Eaves
Loughborough
Leicestershire
LE12 8RG

These financial statements were authorised for issue by the director on 27 February 2026.

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 using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of 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.

The Art of Building Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in the profit and loss account, 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 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 tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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 over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Freehold property | 2% straight line
Fixtures, fittings and equipment | 15% reducing balance
Motor vehicles | 25% reducing balance
Bicycles | 25% reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Website | 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.

The Art of Building Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

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 debtors.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors 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.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 7 (2024 - 8).

The Art of Building Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Profit before tax

Arrived at after charging:

| 2025 £ | 2024 £
Depreciation | 19,000 | 21,979
Amortisation | 7,000 | 7,000

5 | Intangible assets

| Website £ | Total £
Cost or valuation
At 1 October 2024 | 35,000 | 35,000
At 30 September 2025 | 35,000 | 35,000
Amortisation
At 1 October 2024 | 14,000 | 14,000
Amortisation charge | 7,000 | 7,000
At 30 September 2025 | 21,000 | 21,000
Carrying amount
At 30 September 2025 | 14,000 | 14,000
At 30 September 2024 | 21,000 | 21,000

The Art of Building Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

6 | Tangible assets

| Freehold property £ | Fixtures, fittings and equipment £ | Motor vehicles £ | Bicycles £ | Total £
Cost or valuation
At 1 October 2024 | 282,656 | 51,611 | 89,221 | 8,186 | 431,674
Additions | - | 11,151 | 60,726 | - | 71,877
Disposals | - | (7,462) | (72,619) | - | (80,081)
At 30 September 2025 | 282,656 | 55,300 | 77,328 | 8,186 | 423,470
Depreciation
At 1 October 2024 | 49,022 | 31,032 | 49,496 | 7,975 | 137,525
Charge for the year | 5,653 | 3,363 | 9,931 | 53 | 19,000
Eliminated on disposal | - | (6,302) | (43,137) | - | (49,439)
At 30 September 2025 | 54,675 | 28,093 | 16,290 | 8,028 | 107,086
Carrying amount
At 30 September 2025 | 227,981 | 27,207 | 61,038 | 158 | 316,384
At 30 September 2024 | 233,634 | 20,579 | 39,725 | 211 | 294,149

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 83,363 | 37,355
Prepayments | 10,184 | 9,000
Other debtors | 85,889 | 99,840
| 179,436 | 146,195

The Art of Building Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 59,213 | 15,942
Taxation and social security | 120,798 | 106,388
Accruals and deferred income | 3,000 | 2,500
Other creditors | 747 | 444
| 183,758 | 125,274

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

The Art of Building Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

10 | Related party transactions

Transactions with the director

2025 | At 1 October 2024 £ | Advanced £ | Repaid £ | At 30 September 2025 £
C. J. Pope
Director's loan | 59,054 | 86,418 | (86,500) | 58,972

2024 | At 1 October 2023 £ | Advanced £ | Repaid £ | At 30 September 2024 £
C. J. Pope
Director's loan | 84,790 | 60,764 | (86,500) | 59,054

During the year the company authorised an unsecured loan to the director totalling £58,972 (2024 - £59,054). The loan has been subject to interest at a rate of 2.25% per annum which has amounted to £1,313 (2024 - £1,299). The loan was repaid after the year end.
During the year the director and a related party received dividends of £85,000 (2024 - £89,840).