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Registered number: 9905374
Building Generations Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Chartwell Accountants & Business Consultants LLP
Chartered Certified Accountants
47 Bury New Road
Prestwich
M25 9JY
Building Generations Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Building Generations Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 9905374

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,503 |  | 1,767
|  |  | 1,503 |  | 1,767
CURRENT ASSETS
Debtors | 5 | 28,196 |  | 26,355 |
|  | 28,196 |  | 26,355 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,558 ) |  | (1,258 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 26,638 |  | 25,097
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 28,141 |  | 26,864
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (102,584 ) |  | (102,584 )
NET LIABILITIES |  |  | (74,443 ) |  | (75,720 )
Income and Expenditure Account |  |  | (74,443 ) |  | (75,720 )
MEMBERS' FUNDS |  |  | (74,443) |  | (75,720)

Page 1
Page 2
Building Generations Ltd
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 Income and Expenditure Account.
On behalf of the board

Mr Akiba Pines Director
26/06/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Building Generations Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Building Generations Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 9905374 . The registered office is 6 Cheltenham Crescent, Salford, M7 4FP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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% reducing balance
Fixtures & Fittings | 15% reducing balance
Computer Equipment | 15% reducing balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 September 2024 | 441 | 2,746 | 500 | 3,687
As at 31 August 2025 | 441 | 2,746 | 500 | 3,687
Depreciation
As at 1 September 2024 | 233 | 1,456 | 231 | 1,920
Provided during the period | 31 | 193 | 40 | 264
As at 31 August 2025 | 264 | 1,649 | 271 | 2,184
Net Book Value
As at 31 August 2025 | 177 | 1,097 | 229 | 1,503
As at 1 September 2024 | 208 | 1,290 | 269 | 1,767

Page 3
Page 4
Building Generations Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 22,678 |  | 22,678
Due after more than one year
Other debtors | 5,518 |  | 3,677
| 28,196 |  | 26,355

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,160 |  | 1,160
Bank loans and overdrafts | 98 |  | 98
Accruals and deferred income | 300 |  | -
| 1,558 |  | 1,258

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 102,584 |  | 102,584

8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 4