New Dimension (Builders) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 05664608

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		150,063		166,129

			150,063		166,129
CURRENT ASSETS
Stocks	5	112,325		82,836
Debtors	6	143,280		101,789
Cash at bank and in hand		8,792		6,759

		264,397		191,384
Creditors: Amounts Falling Due Within One Year	7	(329,980 )		(259,822 )

NET CURRENT ASSETS (LIABILITIES)			(65,583 )		(68,438 )

TOTAL ASSETS LESS CURRENT LIABILITIES			84,480		97,691

Creditors: Amounts Falling Due After More Than One Year	8		(43,815 )		(63,534 )

NET ASSETS			40,665		34,157

CAPITAL AND RESERVES
Called up share capital	10		20,002		20,002
Profit and Loss Account			20,663		14,155

SHAREHOLDERS' FUNDS			40,665		34,157

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New Dimension (Builders) Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr David Timms

Director

6th February 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

New Dimension (Builders) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05664608 . The registered office is The Willows, High Street, Wood Green, Fordingbridge, Wiltshire, SP6 2AU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15
Motor Vehicles	20
Fixtures & Fittings	20
Computer Equipment	33

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New Dimension (Builders) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 15 (2024: 12)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 September 2024	87,438	171,852	2,868	5,252	267,410
Additions	17,300	-	-	-	17,300
Disposals	-	(17,990 )	-	-	(17,990 )

As at 31 August 2025	104,738	153,862	2,868	5,252	266,720

...CONTINUED

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New Dimension (Builders) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

Depreciation
As at 1 September 2024	35,577	58,181	2,457	5,066	101,281
Provided during the period	6,887	19,112	157	91	26,247
Disposals	-	(10,871 )	-	-	(10,871 )

As at 31 August 2025	42,464	66,422	2,614	5,157	116,657

Net Book Value
As at 31 August 2025	62,274	87,440	254	95	150,063

As at 1 September 2024	51,861	113,671	411	186	166,129

5. Stocks

	2025	2024
	£	£
Materials	10,000	10,000
Retentions held	11,200	9,636
Work in progress	91,125	63,200

	112,325	82,836

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	62,515	21,182
Amounts owed by participating interests	14,515	9,015
Other debtors	66,250	71,592

	143,280	101,789

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	23,450	20,764
Trade creditors	130,107	101,189
Bank loans and overdrafts	103,158	106,663
Other creditors	27,796	1,983
Taxation and social security	45,469	29,223

	329,980	259,822

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New Dimension (Builders) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	33,765	40,191
Bank loans	10,050	23,343

	43,815	63,534

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	23,450	20,764
Later than one year and not later than five years	34,766	39,683

	58,216	60,447
Less: Finance charges allocated to future periods	1,001	(508 )

	57,215	60,955

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	20,002	20,002

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