REGISTERED NUMBER: 10612861 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

Design-N-Build Ltd.

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

S A Edmondson

Mrs E L B Edmondson

REGISTERED OFFICE:

Flat 1 Mountview

3 The Park

Cheltenham

GL50 2SL

REGISTERED NUMBER:

10612861 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

FIXED ASSETS

Tangible assets

4

36,100

54,693

CURRENT ASSETS

Debtors

5

730,066

736,881

Cash at bank

70,786

12,416

800,852

749,297

CREDITORS

Amounts falling due within one year

6

78,338

82,437

NET CURRENT ASSETS

722,514

666,860

TOTAL ASSETS LESS CURRENT LIABILITIES

758,614

721,553

CREDITORS

Amounts falling due after more than one year

7

14,626

30,778

NET ASSETS

743,988

690,775

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

742,988

689,775

SHAREHOLDERS' FUNDS

743,988

690,775

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 20 July 2026 and were signed on its behalf by:

S A Edmondson - Director

1.	STATUTORY INFORMATION

Design-N-Build Ltd. is a private company, limited by shares , registered in England and Wales. 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

50% on cost

Fixtures and fittings

-

50% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

50% on cost

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 statement of financial position date.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 March 2025

and 28 February 2026

58,695

4,807

72,252

15,905

151,659

Depreciation

At 1 March 2025

55,721

4,563

21,702

14,980

96,966

Charge for year

2,974

244

14,450

925

18,593

At 28 February 2026

58,695

4,807

36,152

15,905

115,559

Net book value

At 28 February 2026

-

-

36,100

-

36,100

At 28 February 2025

2,974

244

50,550

925

54,693

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

Cost

At 1 March 2025

and 28 February 2026

68,916

Depreciation

At 1 March 2025

21,035

Charge for year

13,783

At 28 February 2026

34,818

Net book value

At 28 February 2026

34,098

At 28 February 2025

47,881

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

£

Amounts owed by group undertakings

613,868

566,868

Other debtors

116,198

170,013

730,066

736,881

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

£

Bank loans and overdrafts

6,191

10,451

Hire purchase contracts

10,970

10,970

Taxation and social security

60,045

60,097

Other creditors

1,132

919

78,338

82,437

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28/2/26

28/2/25

£

£

Bank loans

-

6,096

Hire purchase contracts

14,626

24,682

14,626

30,778

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025:

28/2/26

28/2/25

£

£

S A Edmondson

Balance outstanding at start of year

147,592

82,971

Amounts advanced

94,241

147,592

Amounts repaid

(147,592

)

(82,971

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

94,241

147,592

Interest is charged on the above loan to the directors, included within other debtors at the HM Revenue and Customs official rate of interest. Interest of £5,432 (2025 - £2,565) was charged during the year.

9.	RELATED PARTY DISCLOSURES

Lakeandtownhomes Limited

A company controlled by the directors S A Edmondson and Mrs E L B Edmondson

The company has loaned money to Lakeandtownhomes Limited. At 28 February 2026, the loan outstanding was £613,868 (2025 - £566,868). The unsecured loan is interest free with no fixed repayment terms.