Build A Solution Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08790229

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		59,347		45,881

			59,347		45,881
CURRENT ASSETS
Stocks	6	10,000		8,000
Debtors	7	112,462		143,236
Cash at bank and in hand		94,109		57,183

		216,571		208,419
Creditors: Amounts Falling Due Within One Year	8	(77,483 )		(64,625 )

NET CURRENT ASSETS (LIABILITIES)			139,088		143,794

TOTAL ASSETS LESS CURRENT LIABILITIES			198,435		189,675

PROVISIONS FOR LIABILITIES
Deferred Taxation			(14,837 )		(3,823 )

NET ASSETS			183,598		185,852

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			183,596		185,850

SHAREHOLDERS' FUNDS			183,598		185,852

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Build A Solution Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account.

On behalf of the board

Mr D Morris

Director

10 June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Build A Solution Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08790229 . The registered office is 5 Nursery Gardens, Wheaton Aston, Stafford, ST19 9RD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are goodwill. It has been fully amortised.

2.4. 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	25% reducing balance
Motor Vehicles	25% reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Build A Solution Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2025	11,673

As at 31 December 2025	11,673

Amortisation
As at 1 January 2025	11,673

As at 31 December 2025	11,673

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 January 2025	4,588	76,508	81,096
Additions	27,904	-	27,904

As at 31 December 2025	32,492	76,508	109,000

Depreciation
As at 1 January 2025	4,205	31,010	35,215
Provided during the period	7,187	7,251	14,438

As at 31 December 2025	11,392	38,261	49,653

Net Book Value
As at 31 December 2025	21,100	38,247	59,347

As at 1 January 2025	383	45,498	45,881

6. Stocks

	2025	2024
	£	£
Stock	(87,000 )	-
Finished goods	22,000	8,000
Work in progress	75,000	-

	10,000	8,000

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Build A Solution Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	100,000	100,714
Amounts owed by group undertakings	2,988	38,180
Other debtors	9,474	4,342

	112,462	143,236

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	3,357	50,000
Amounts owed to group undertakings	45,000	-
Other creditors	750	-
Taxation and social security	28,376	14,625

	77,483	64,625

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

10. Related Party Transactions

There were no related party transactions.

11. Ultimate Controlling Party

The company is owned by Build A Solution Holdings Ltd which is ultimately under the control of its Directors.

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