Resolve Building Services Ltd - Filleted accounts

Registered number

05844081

Resolve Building Services Ltd

Filleted Accounts

31 August 2025

Resolve Building Services Ltd
Registered number:		05844081
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		139,041			139,041

Current assets
Debtors	4	730,243			137,263
Cash at bank and in hand		45,323			479,137
		775,566			616,400

Creditors: amounts falling due within one year	5	(227,076)			(107,680)

Net current assets			548,490			508,720

Total assets less current liabilities			687,531			647,761

Creditors: amounts falling due after more than one year	6		(7,930)			(4,056)



Net assets			679,601			643,705

Capital and reserves
Called up share capital			2			2
Profit and loss account			679,599			643,703

Shareholders' funds			679,601			643,705

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr. S. Evans
Director
Approved by the board on 31 May 2026

Resolve Building Services Ltd
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	20% Straight Line
	Fixtures, fittings, tools and equipment	20% Straight Line

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		4		5


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 September 2024				228,491
	Additions				-
	At 31 August 2025				228,491

	Depreciation
	At 1 September 2024				89,450
	Charge for the year				-
	At 31 August 2025				89,450

	Net book value
	At 31 August 2025				139,041
	At 31 August 2024				139,041


4	Debtors		2025		2024
£				£

	Trade debtors		140,627		(11,353)
	Amounts owed by group undertakings and undertakings in which the company has a participating interest		589,616		148,616
			730,243		137,263


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Obligations under finance lease and hire purchase contracts		21,815		46,239
	Taxation and social security costs		184,761		52,641
	Other creditors		20,500		8,800
			227,076		107,680


6	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		7,930		4,056


7	Controlling party

	The company is ultimately controlled by Mr. S. Evans & Mrs. C. Evans, who each hold 50% of the Shareholdings


8	Other information

	Resolve Building Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Communication House Suite 2
	9 St. Johns Street,
	Colchester,
	Essex
	CO2 7NN