REGISTERED NUMBER: 07003184 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

BUILDWISER LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Lamb

Mrs R Lamb

REGISTERED OFFICE:

24 Forres Avenue

Crookes

Sheffield

S10 1WG

REGISTERED NUMBER:

07003184 (England and Wales)

ACCOUNTANTS:

Jones Francis Limited

400-402 Richmond Road

Sheffield

South Yorkshire

S13 8LZ

FIXED ASSETS

Tangible assets

4

28,366

27,931

CURRENT ASSETS

Stocks

200

200

Debtors

5

18,333

13,875

Cash at bank

41,935

101,225

60,468

115,300

CREDITORS

Amounts falling due within one year

6

56,497

80,857

NET CURRENT ASSETS

3,971

34,443

TOTAL ASSETS LESS CURRENT LIABILITIES

32,337

62,374

PROVISIONS FOR LIABILITIES

5,300

5,198

NET ASSETS

27,037

57,176

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

27,035

57,174

SHAREHOLDERS' FUNDS

27,037

57,176

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 20 April 2026 and were signed on its behalf by:

A Lamb - Director

1.	STATUTORY INFORMATION

Buildwiser 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.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Equipment

-

15% on reducing balance

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 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Equipment

Totals

£

£

£

£

COST

At 1 August 2024

25,580

40,402

21,445

87,427

Additions

2,631

-

3,123

5,754

At 31 July 2025

28,211

40,402

24,568

93,181

DEPRECIATION

At 1 August 2024

13,296

34,125

12,075

59,496

Charge for year

2,116

1,568

1,635

5,319

At 31 July 2025

15,412

35,693

13,710

64,815

NET BOOK VALUE

At 31 July 2025

12,799

4,709

10,858

28,366

At 31 July 2024

12,284

6,277

9,370

27,931

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

18,333

13,875

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

14,068

20,275

Taxation and social security

18,574

33,597

Other creditors

23,855

26,985

56,497

80,857

7.	RELATED PARTY DISCLOSURES

During the year, total dividends of £40,400 were paid to the directors .

8.	ULTIMATE CONTROLLING PARTY

The controlling party is A Lamb.