Registration number: 10998472

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
B & C Design & Build Ltd
for the Year Ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of B & C Design & Build Ltd for the year ended 31 October 2025 as set out on pages 2 to 3 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of B & C Design & Build Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of B & C Design & Build Ltd and state those matters that we have agreed to state to the Board of Directors of B & C Design & Build Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical activities/technical-resources-search/2009/ october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B & C Design & Build Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that B & C Design & Build Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of B & C Design & Build Ltd. You consider that B & C Design & Build Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of B & C Design & Build Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

HML Davies Limited
Chartered Certified Accountant
9 Riverside
Waters Meeting Road
Bolton
BL1 8TU

27 July 2026

B & C Design & Build Ltd

(Registration number: 10998472)
Balance Sheet as at 31 October 2025

	2025 £	2024 £
Fixed assets	6,609	6,662
Current assets	55,856	55,012
Creditors: Amounts falling due within one year	(58,396)	(57,097)
Net current liabilities	(2,540)	(2,085)
Total assets less current liabilities	4,069	4,577
Creditors: Amounts falling due after more than one year	(2,464)	(7,520)
Accruals and deferred income	(1,250)	(1,250)
	355	(4,193)
Capital and reserves	355	(4,193)

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
9 Riverside
Waters Meeting Road
Bolton
BL1 8TU

These financial statements were authorised for issue by the director on 27 July 2026.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

B & C Design & Build Ltd

(Registration number: 10998472)
Balance Sheet as at 31 October 2025

For the financial year ending 31 October 2025 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 year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 27 July 2026
 

......................................... Mr Darren Power Director