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Company Registration No. 15383163 (England and Wales)
Precious Building Ltd Unaudited accounts for the year ended 30 November 2025
Precious Building Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
Precious Building Ltd Company Information for the year ended 30 November 2025
Director
Danny Precious
Company Number
15383163 (England and Wales)
Registered Office
Bank Farm Clockcase Road Clenchwarton King's Lynn Norfolk PE34 4BZ England
Accountants
ALMS Limited 12 Orchard Drive West Walton Cambs PE14 7EZ
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Precious Building Ltd Accountants' report
Accountants' report to the director of Precious Building Ltd on the preparation of the unaudited statutory accounts for the year ended 30 November 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Precious Building Ltd for the year ended 30 November 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Precious Building Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Precious Building Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Precious Building Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Precious Building 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 Precious Building Ltd. You consider that Precious Building 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 Precious Building 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.
ALMS Limited 12 Orchard Drive West Walton Cambs PE14 7EZ 10 August 2026
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Precious Building Ltd Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
24,597 
15,884 
Current assets
Debtors
5
29,698 
4,340 
Cash at bank and in hand
91,396 
13,859 
121,094 
18,199 
Creditors: amounts falling due within one year
6
(71,649)
(39,327)
Net current assets/(liabilities)
49,445 
(21,128)
Net assets/(liabilities)
74,042 
(5,244)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
73,942 
(5,344)
Shareholders' funds
74,042 
(5,244)
For the year ending 30 November 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 August 2026 and were signed on its behalf by
Danny Precious Director Company Registration No. 15383163
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Precious Building Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Precious Building Ltd is a private company, limited by shares, registered in England and Wales, registration number 15383163. The registered office is Bank Farm, Clockcase Road, Clenchwarton, King's Lynn, Norfolk, PE34 4BZ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Reducing balance
Motor vehicles
18% Reducing Balance
Computer equipment
25% on cost
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2024
- 
19,371 
- 
19,371 
Additions
13,467 
- 
529 
13,996 
At 30 November 2025
13,467 
19,371 
529 
33,367 
Depreciation
At 1 December 2024
- 
3,487 
- 
3,487 
Charge for the year
2,424 
2,859 
- 
5,283 
At 30 November 2025
2,424 
6,346 
- 
8,770 
Net book value
At 30 November 2025
11,043 
13,025 
529 
24,597 
At 30 November 2024
- 
15,884 
- 
15,884 
- 6 -
Precious Building Ltd Notes to the Accounts for the year ended 30 November 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
1,640 
- 
Other debtors
28,058 
- 
29,698 
- 
Amounts falling due after more than one year
Other debtors
- 
4,340 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
17,475 
- 
Loans from directors
53,074 
38,427 
Accruals
1,100 
900 
71,649 
39,327 
7
Average number of employees
During the year the average number of employees was 2 (2024: 1).
- 7 -