REGISTERED NUMBER: 10601320 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Build Bournemouth Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B Baker

Mrs S Baker

SECRETARY:

REGISTERED OFFICE:

61 Sherwood Avenue

Poole

Dorset

BH14 8DJ

REGISTERED NUMBER:

10601320 (England and Wales)

ACCOUNTANTS:

Gervis

6 Wick Lane

Christchurch

Dorset

BH23 1HX

FIXED ASSETS

Tangible assets

4

25,918

20,257

CURRENT ASSETS

Stocks

5

75,026

156,587

Debtors

6

390

7,515

Cash at bank

96,106

48,001

171,522

212,103

CREDITORS

Amounts falling due within one year

7

134,045

203,158

NET CURRENT ASSETS

37,477

8,945

TOTAL ASSETS LESS CURRENT LIABILITIES

63,395

29,202

CREDITORS

Amounts falling due after more than one year

8

(50,000

)

(24,141

)

PROVISIONS FOR LIABILITIES

(141

)

(970

)

NET ASSETS

13,254

4,091

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

13,154

3,991

SHAREHOLDERS' FUNDS

13,254

4,091

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 10 April 2026 and were signed on its behalf by:

B Baker - Director

1.	STATUTORY INFORMATION

Build Bournemouth 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.

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 etc

-

20% on reducing balance

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

60,989

Additions

27,500

Disposals

(15,360

)

At 28 February 2026

73,129

DEPRECIATION

At 1 March 2025

40,732

Charge for year

6,479

At 28 February 2026

47,211

NET BOOK VALUE

At 28 February 2026

25,918

At 28 February 2025

20,257

5.

STOCKS

28.2.26

28.2.25

£

£

Stocks

15,426

48,587

Work-in-progress

59,600

108,000

75,026

156,587

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

VAT

390

7,515

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

13,129

15,543

Tax

20,704

10,882

Social security and other taxes

4,916

(350

)

Directors' current accounts

93,046

174,938

Accountancy accrual

2,250

2,145

134,045

203,158

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Other loans (see note 9)

-

24,141

Directors' loan accounts

50,000

-

50,000

24,141

9.

LOANS

An analysis of the maturity of loans is given below:

28.2.26

28.2.25

£

£

Amounts falling due between two and five years:

Other loans - 2-5 years

-

24,141

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

100

Ordinary

1

100

100

11.

RESERVES

Retained

earnings

£

At 1 March 2025

3,991

Profit for the year

50,829

Dividends

(41,666

)

At 28 February 2026

13,154

12.	ULTIMATE CONTROLLING PARTY

The controlling party is B Baker.