OBSIDIAN DESIGN & BUILD LTD

OBSIDIAN DESIGN & BUILD LTD
Contents Page
For the Period 02 January 2025 to 31 January 2026

Company information	1
Director's report	2
Accountants' report	3
Income statement	4
Statement of financial position	5
Notes to the financial statements	6
Statement of changes in equity	7

OBSIDIAN DESIGN & BUILD LTD
Company Information
For the Period 02 January 2025 to 31 January 2026

Director	Robert Spavin
Registered Number	14568149
Registered Office	GLASSHOUSE ALDERLEY PARK CONGLETON ROAD MACCLESFIELD SK10 4TG
Accountants	Sorted and Co Ltd 3 Pownall Place 81 Bramhall Lane South STOCKPORT Cheshire SK7 2EN

1

OBSIDIAN DESIGN & BUILD LTD
Director's Report
For the Period 02 January 2025 to 31 January 2026

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 31 January 2026.

Principal activities

Principal activity of the company during the financial period was of ...

Director

The director who served the company throughout the period was as follows:

Robert Spavin

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
Robert Spavin
Director

Date approved: 13 May 2026

2

OBSIDIAN DESIGN & BUILD LTD Accountants' Report For the Period 02 January 2025 to 31 January 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Sorted and Co Ltd 31 January 2026 .................................................... Sorted and Co Ltd 3 Pownall Place 81 Bramhall Lane South STOCKPORT Cheshire SK7 2EN 13 May 2026 3

OBSIDIAN DESIGN & BUILD LTD
Accountants' Report
For the Period 02 January 2025 to 31 January 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Sorted and Co Ltd
31 January 2026

....................................................
Sorted and Co Ltd
3 Pownall Place
81 Bramhall Lane South
STOCKPORT
Cheshire
SK7 2EN
13 May 2026

3

OBSIDIAN DESIGN & BUILD LTD
Income Statement
For the Period 02 January 2025 to 31 January 2026

	Notes	2026 £
Turnover		306,202
Cost of sales		(274,619)
Gross profit		31,583
Selling and distribution costs		(7)
Administrative expenses		(24,806)
Operating profit		6,770
Profit/(Loss) on ordinary activities before taxation		6,770
Tax on profit on ordinary activities		(1,286)
Profit/(Loss) for the financial period		5,484

4

OBSIDIAN DESIGN & BUILD LTD
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £
Fixed assets
Tangible fixed assets	3	220
		220
Current assets
Debtors	4	6,481
Cash at bank and in hand		2,567
		9,048
Creditors: amount falling due within one year	5	(18,144)
Net current assets		(9,096)

Total assets less current liabilities		(8,876)
Net assets		(8,876)

Capital and reserves
Called up share capital		10
Profit and loss account		(8,886)
Shareholders' funds		(8,876)

For the period ended 31 January 2026 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 period in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 13 May 2026 and were signed by:

-------------------------------
Robert Spavin
Director

5

OBSIDIAN DESIGN & BUILD LTD
Statement of Changes in Equity
For the Period 02 January 2025 to 31 January 2026

	Equity share capital	Revaluation reserve	Capital redemption reserve	Retained Earnings	Total
	£	£	£	£	£
At 02 January 2025	10				10
Profit for the period				5,484	5,484
Total comprehensive income for the period	-	-	-	5,484	5,484
Dividends				(14,370)	(14,370)
Total investments by and distributions to owners	-	-	-	(14,370)	(14,370)
At 31 January 2026	10			(8,886)	(8,876)

6

OBSIDIAN DESIGN & BUILD LTD
Notes to the Financial Statements
For the Period 02 January 2025 to 31 January 2026

General Information

OBSIDIAN DESIGN & BUILD LTD is a private company, limited by shares, registered in England and Wales, registration number 14568149, registration address GLASSHOUSE ALDERLEY PARK, CONGLETON ROAD MACCLESFIELD, SK10 4TG.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.	Average number of employees Average number of employees during the period was 1.

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 02 January 2025	220	220
Additions	-	-
Disposals	-	-
At 31 January 2026	220	220
Depreciation
At 02 January 2025	-	-
Charge for period	-	-
On disposals	-	-
At 31 January 2026	-	-
Net book values
Closing balance as at 31 January 2026	220	220
Opening balance as at 02 January 2025	220	220

4.

Debtors: amounts falling due within one year

	2026 £
Other Debtors	6,481
	6,481

5.

Creditors: amount falling due within one year

	2026 £
Corporation Tax	4,939
Accrued Expenses	24
Other Creditors	9,720
Directors' Current Accounts	3,461
	18,144

7

Registered Number: 14568149
England and Wales
OBSIDIAN DESIGN & BUILD LTD

Unaudited Financial Statements

Period of accounts Start date: 02 January 2025 End date: 31 January 2026