REGISTERED NUMBER: 09280261 (England and Wales)

B.F. BUILDERS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

4

DIRECTOR:

Mr P R Bartliff

REGISTERED OFFICE:

27 Old Gloucester Street

London

WC1N 3AX

REGISTERED NUMBER:

09280261 (England and Wales)

ACCOUNTANTS:

Gibbons Mannington & Phipps LLP

Chartered Accountants

Landgate Chambers

Rye

East Sussex

TN31 7LJ

FIXED ASSETS

Tangible assets

4

1,401

1,868

CURRENT ASSETS

Stocks

6,000

6,000

Debtors

5

157

91

Cash at bank

127

89

6,284

6,180

CREDITORS

Amounts falling due within one year

6

14,853

12,893

NET CURRENT LIABILITIES

(8,569

)

(6,713

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(7,168

)

(4,845

)

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

(7,268

)

(4,945

)

SHAREHOLDERS' FUNDS

(7,168

)

(4,845

)

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 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 8 May 2026 and were signed by:

Mr P R Bartliff - Director

1.	STATUTORY INFORMATION

B.F. Builders 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.

The director has made an assessment about the company's ability to continue as a going concern and they do not consider there to be any material uncertainties. Although the balance sheet currently reflects a negative asset position, the director is confident that the company will meet all liabilities as they fall due. As a result, the going concern basis of accounting has been adopted.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

50% 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 August 2024

and 31 July 2025

14,000

620

14,620

DEPRECIATION

At 1 August 2024

12,132

620

12,752

Charge for year

467

-

467

At 31 July 2025

12,599

620

13,219

NET BOOK VALUE

At 31 July 2025

1,401

-

1,401

At 31 July 2024

1,868

-

1,868

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

157

91

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,340

834

Other creditors

13,513

12,059

14,853

12,893

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100