The Building Design Workshop Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07153332 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

The Building Design Workshop Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J A Groux

S A Groux

REGISTERED OFFICE:

Airport House

Suite 43-45

Croydon

Surrey

CR0 0XZ

REGISTERED NUMBER:

07153332 (England and Wales)

ACCOUNTANTS:

RAA Ledger Sparks Ltd

Airport House

Suite 43-45

Purley Way

Croydon

CR0 0XZ

Fixed assets

Tangible assets

4

113

297

Current assets

Debtors

5

14,195

11,365

Cash at bank

4,716

6,196

18,911

17,561

Creditors

Amounts falling due within one year

6

(37,800

)

(45,875

)

Net current liabilities

(18,889

)

(28,314

)

Total assets less current liabilities

(18,776

)

(28,017

)

Creditors

Amounts falling due after more than one year

7

-

(944

)

Provisions for liabilities

8

(22

)

(58

)

Net liabilities

(18,798

)

(29,019

)

Capital and reserves

Called up share capital

100

Retained earnings

9

(18,898

)

(29,119

)

(18,798

)

(29,019

)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 July 2026 and were signed on its behalf by:

J A Groux - Director

1.	STATUTORY INFORMATION

The Building Design Workshop 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 (£).

The principal activity of the company was that of providing property investment and management services.

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 consultancy and expert witness income.

TANGIBLE FIXED ASSETS

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment - 25% Straight Line Method

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

FINANCIAL INSTRUMENTS

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

TAXATION

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

CURRENT TAX

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

DEFERRED TAX

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

GOING CONCERN

At the balance sheet date, liabilities exceed assets by £18,798 (2025 - £29,019). However the financial statements have been prepared on a going concern basis as the company has the continuing support from its directors and shareholders.The director are therefore satisfied that the financial statements have been correctly prepared on the going concern basis.

PROVISION FOR LIABILITIES

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the statement of income and retained earnings in the year that the company becomes aware of the obligation and are measured at the best estimate at the Balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in Balance sheet.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 March 2025

and 28 February 2026

7,798

DEPRECIATION

At 1 March 2025

7,501

Charge for year

184

At 28 February 2026

7,685

NET BOOK VALUE

At 28 February 2026

113

At 28 February 2025

297

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

5,946

3,988

Other debtors

8,249

7,377

14,195

11,365

The directors consider the carrying value of trade and other receivables approximate to their fair value.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

1,049

4,259

Trade creditors

2,282

2,840

Taxation and social security

(20

)

20

Other creditors

34,489

38,756

37,800

45,875

The directors consider the carrying amounts of current liabilities approximate to their fair values.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Bank loans

-

944

The directors consider the carrying amounts of long term liabilities approximate to their fair values.

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

Deferred tax

22

58

Deferred

tax

£

Balance at 1 March 2025

58

Provided during year

(36

)

Balance at 28 February 2026

22

9.

RESERVES

PROFIT AND LOSS RESERVES

The Profit and loss account comprises all current and prior period retained profit and losses after deducting any distributions made to the company's shareholders. This is a distributable reserve.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2026

2025

£

J A Groux

Balance outstanding at start of year

(21,308

)

(2,675

)

Amounts advanced

11,751

8,964

Amounts repaid

(12,006

)

(27,597

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(21,563

)

(21,308

)

S A Groux

Balance outstanding at start of year

(11,423

)

(7,951

)

Amounts advanced

2,448

2,210

Amounts repaid

(2,585

)

(5,682

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(11,560

)

(11,423

)

11.	RELATED PARTY DISCLOSURES

At the balance sheet date, included in other creditors is the amount of £33,123 (2025 : £32,731) due to directors. This loan is interest free and repayable on demand.