REGISTERED NUMBER: 07833780

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Build Energy Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S A Mitchell

Mr P J Mitchell

SECRETARY:

REGISTERED OFFICE:

Aerodrome Studios, 2-8 Airfield Way

Christchurch

Dorset

BH23 3TS

REGISTERED NUMBER:

07833780

ACCOUNTANTS:

Talbot Accounting Solutions LLP

Bartley Cottage

Ringwood Road

Bartley

Southampton

Hampshire

SO40 7LD

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

19,023

31,630

19,023

31,630

CURRENT ASSETS

Stocks

93,198

79,142

Debtors

6

134,916

169,059

Cash at bank and in hand

17,541

81

245,655

248,282

CREDITORS

Amounts falling due within one year

7

297,016

386,610

NET CURRENT LIABILITIES

(51,361

)

(138,328

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(32,338

)

(106,698

)

CREDITORS

Amounts falling due after more than one year

8

113,295

47,949

NET LIABILITIES

(145,633

)

(154,647

)

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

(145,643

)

(154,657

)

(145,633

)

(154,647

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 6 July 2026 and were signed on its behalf by:

Mr P J Mitchell - Director

1.	STATUTORY INFORMATION

Build Energy Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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.

Financial instruments

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at

transaction price including transaction costs and are subsequently carried at amortised cost using the

effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual

arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors , bank loans, loans from fellow group companies and

preference shares that are classified as debt, are initially recognised at transaction price unless the

arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The directors have confirmed the company is a going concern and have agreed to support the company for a further 12 months following approval of the accounts.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

3,625

AMORTISATION

At 1 April 2025

and 31 March 2026

3,625

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

93,680

Disposals

(11,465

)

At 31 March 2026

82,215

DEPRECIATION

At 1 April 2025

62,050

Charge for year

7,528

Eliminated on disposal

(6,386

)

At 31 March 2026

63,192

NET BOOK VALUE

At 31 March 2026

19,023

At 31 March 2025

31,630

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

116,584

125,223

Other debtors

18,332

43,836

134,916

169,059

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

96,573

179,417

Hire purchase contracts

3,196

2,773

Trade creditors

47,462

58,201

Taxation and social security

76,016

119,390

Other creditors

73,769

26,829

297,016

386,610

Included within the bank loans above is a non secured loan totalling £30,024 (2025: £13,147). The finance lease liability is secured over the assets to which it relates.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

81,613

40,103

Hire purchase contracts

4,650

7,846

Other creditors

27,032

-

113,295

47,949

Included within the bank loans above is a non secured loan totalling £10,371 (2025: £26,103). The finance lease liability is secured over the assets to which it relates.