Built By Balance Ltd SC768715 false 2024-06-01 2025-10-31 2025-10-31 The principal activity of the company is Fitness facilities Digita Accounts Production Advanced 6.30.9574.0 true true SC768715 2024-06-01 2025-10-31 SC768715 2025-10-31 SC768715 bus:OrdinaryShareClass1 bus:CumulativeShares 2025-10-31 SC768715 core:Non-currentFinancialInstruments 2025-10-31 SC768715 core:Non-currentFinancialInstruments core:AfterOneYear 2025-10-31 SC768715 core:FurnitureFittingsToolsEquipment 2025-10-31 SC768715 bus:SmallEntities 2024-06-01 2025-10-31 SC768715 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-10-31 SC768715 bus:FilletedAccounts 2024-06-01 2025-10-31 SC768715 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-10-31 SC768715 bus:RegisteredOffice 2024-06-01 2025-10-31 SC768715 bus:Director1 2024-06-01 2025-10-31 SC768715 bus:Director2 2024-06-01 2025-10-31 SC768715 bus:OrdinaryShareClass1 bus:CumulativeShares 2024-06-01 2025-10-31 SC768715 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-10-31 SC768715 core:FurnitureFittingsToolsEquipment 2024-06-01 2025-10-31 SC768715 core:PlantMachinery 2024-06-01 2025-10-31 SC768715 countries:Scotland 2024-06-01 2025-10-31 SC768715 2024-05-31 SC768715 core:FurnitureFittingsToolsEquipment 2024-05-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: SC768715

Built By Balance Ltd
Unaudited Filleted Financial Statements
for the Period from 1 June 2024 to 31 October 2025

Built By Balance Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

Built By Balance Ltd

Company Information

Directors | Ms Kayleigh Stead Mrs Louise King

Registered office | 37 Rosyth Road Unit 21 Glasgow G5 0YD

Accountants | Clyde Business Services 159 King Street Glasgow Lanarkshire G73 1BZ

Built By Balance Ltd

(Registration number: SC768715)
Balance Sheet as at 31 October 2025

| Note | 2025 £
Current assets |  |
Cash at bank and in hand |  | 2,470
Creditors: Amounts falling due after more than one year | 5 | (6,888)
Net liabilities |  | (4,418)
Capital and reserves |  |
Called up share capital | 6 | 100
Retained earnings |  | (4,518)
Shareholders' deficit |  | (4,418)

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their 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 special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 August 2026 and signed on its behalf by:

......................................... Mrs Louise King Director

Built By Balance Ltd

Notes to the Unaudited Financial Statements for the Period from 1 June 2024 to 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
37 Rosyth Road
Unit 21
Glasgow
G5 0YD

These financial statements were authorised for issue by the Board on 6 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Built By Balance Ltd

Notes to the Unaudited Financial Statements for the Period from 1 June 2024 to 31 October 2025

Asset class | Depreciation method and rate
equipment | 20% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 4.

Built By Balance Ltd

Notes to the Unaudited Financial Statements for the Period from 1 June 2024 to 31 October 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 June 2024 | 9,169 | 9,169
Disposals | (9,169) | (9,169)
At 31 October 2025 | - | -
Depreciation
At 1 June 2024 | 1,834 | 1,834
Charge for the period | 1,467 | 1,467
Eliminated on disposal | (3,301) | (3,301)
At 31 October 2025 | - | -
Carrying amount
At 31 October 2025 | - | -

5 | Creditors

Creditors: amounts falling due after more than one year

| Note | 2025 £
Due after one year |  |
Loans and borrowings | 7 | 6,888

6 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary of £1 each | 100 | 100

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £
Bank borrowings | 6,888