Build-Dec_East_Limited_31_Dec_2025_companies_house_set_of

Build-Dec East Limited

Statement of Financial Position

31 December 2025

		31 Dec 2025
	Note	£
Fixed assets
Tangible assets	5	29,743
Current assets
Debtors	6	276,239
Cash at bank and in hand		242,666
		518,905
Creditors: amounts falling due within one year	7	(372,635	)
Net current assets		146,270
Total assets less current liabilities		176,013
Provisions for liabilities		(7,210	)
Net assets		168,803
Capital and reserves
Called up share capital		100
Profit and loss account		168,703
Shareholders funds		168,803

For the period ending

31 December 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 financial statements for the period in question in accordance with section 476;
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These

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.

These

financial statements

were approved by the board of directors and authorised for issue on

31 July 2026

, and are signed on behalf of the board by:

M Fevrier

Director

Company registration number:

16055705

Build-Dec East Limited

Notes to the Financial Statements

Period ended

31 December 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

Unit 8 Laceby Business Park

Laceby

Grimsby

North East Lincolnshire

DN37 7DP

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Office equipment	33% straight line
Motor vehicles	20% straight line

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the period was

5 Tangible assets

	Plant and machinery etc.
	£
Cost
At 1 November 2024	-
Additions	33,494
At 31 December 2025	33,494
Depreciation
At 1 November 2024	-
Charge	3,751
At 31 December 2025	3,751
Carrying amount
At 31 December 2025	29,743

6 Debtors

	31 Dec 2025
	£
Trade debtors	190,396
Other debtors	85,843
	276,239

7 Creditors: amounts falling due within one year

	31 Dec 2025
	£
Trade creditors	64,865
Taxation and social security	302,082
Other creditors	5,688
	372,635

8 Director's advances, credit and guarantees

In debtors is a balance due from the director of £5,939, advances during the period amount to £64,924, repayments during the period amount to £58,985. The loan is repayable on demand. As the maximum amount outstanding at any point during the Included period did not exceed £10,000. no interest has been charged