REGISTERED NUMBER: 04856543 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BUILD 4 GROWTH LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S J Alderson

L Alderson

SECRETARY:

L Alderson

REGISTERED OFFICE:

Garter Street

Sheffield

S4 7QX

REGISTERED NUMBER:

04856543 (England and Wales)

ACCOUNTANTS:

Hollis and Co Limited

Chartered Accountants

35 Wilkinson Street

Sheffield

South Yorkshire

S10 2GB

FIXED ASSETS

Tangible assets

4

121,240

99,648

CURRENT ASSETS

Stocks

5

233,315

58,610

Debtors

6

1,614,466

1,477,698

Cash at bank and in hand

685,590

846,089

2,533,371

2,382,397

CREDITORS

Amounts falling due within one year

7

491,058

676,000

NET CURRENT ASSETS

2,042,313

1,706,397

TOTAL ASSETS LESS CURRENT LIABILITIES

2,163,553

1,806,045

PROVISIONS FOR LIABILITIES

30,310

24,912

NET ASSETS

2,133,243

1,781,133

CAPITAL AND RESERVES

Called up share capital

261

261

Retained earnings

2,132,982

1,780,872

SHAREHOLDERS' FUNDS

2,133,243

1,781,133

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 15 May 2026 and were signed on its behalf by:

S J Alderson - Director

1.	STATUTORY INFORMATION

Build 4 Growth Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents the total invoice value, excluding value added tax, of sales made during the period.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and 25% on cost

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 27 (2024 - 25 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

499,526

Additions

72,824

Disposals

(9,082

)

At 31 December 2025

563,268

DEPRECIATION

At 1 January 2025

399,878

Charge for year

51,032

Eliminated on disposal

(8,882

)

At 31 December 2025

442,028

NET BOOK VALUE

At 31 December 2025

121,240

At 31 December 2024

99,648

5.

STOCKS

2025

2024

£

£

Stocks

271,315

75,610

Payments on account

(38,000

)

(17,000

)

233,315

58,610

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

437,064

1,002,368

Amounts owed by group undertakings

920,311

220,311

Directors' loan accounts

141,750

159,000

Tax

87,063

64,494

Prepayments

28,278

31,525

1,614,466

1,477,698

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

234,200

249,566

Tax

-

63,832

Social security and other taxes

27,988

27,581

VAT

172,425

271,232

Other creditors

4,253

5,263

Accruals and deferred income

52,192

58,526

491,058

676,000

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

6,010

5,420

Between one and five years

7,350

8,593

13,360

14,013

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

S J Alderson

Balance outstanding at start of year

82,000

88,000

Amounts repaid

(6,000

)

(6,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

76,000

82,000

L Alderson

Balance outstanding at start of year

77,000

100,000

Amounts repaid

(11,250

)

(23,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

65,750

77,000

No interest is payable on the loans.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Build 4 Growth Holdings Limited.

The ultimate controlling party is S J Alderson.