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Registered number: 08412572 BUILDSTORE LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
BUILDSTORE LIMITED CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 12
BUILDSTORE LIMITED REGISTERED NUMBER: 08412572 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 100,868 |  | 143,049
Tangible assets | 5 |  | 33,866 |  | 31,243
Investments | 6 |  | 349,127 |  | 427,289
|  |  | 483,861 |  | 601,581
Current assets |  |  |  |  |
Debtors | 7 | 365,915 |  | 281,108 |
Cash at bank and in hand |  | 402,376 |  | 241,520 |
|  | 768,291 |  | 522,628 |
Creditors: amounts falling due within one year | 8 | (557,500) |  | (502,986) |
Net current assets |  |  | 210,791 |  | 19,642
Total assets less current liabilities |  |  | 694,652 |  | 621,223
Creditors: amounts falling due after more than one year | 9 |  | (69,088) |  | (126,099)
Net assets |  |  | 625,564 |  | 495,124
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 101,000 |  | 101,000
Profit and loss account |  |  | 524,564 |  | 394,124
|  |  | 625,564 |  | 495,124
The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 August 2026.
R T Connor
Page 1
BUILDSTORE LIMITED REGISTERED NUMBER: 08412572 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025
Director
The notes on pages 3 to 12 form part of these financial statements. Page 2
BUILDSTORE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Buildstore Limited is a private company limited by shares incorporated in England and Wales. The registered office is Nsb & Rc, Lydiard Fields, Great Western Way, Swindon, Wiltshire, SN5 8UB. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.
| 2.2 | Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
| 2.3 | Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The company's policy is to recognise a sale when the company obtains the right to consideration.
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
BUILDSTORE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the following methods. Depreciation is provided on the following basis:
|  |  |  | Exhibition equipment | - | 25% | reducing balance
|  |  |  | Fixtures and fittings | - | 33% | straight line
|  |  |  | Computers | - | 33% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Fixed asset investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss. A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 4
BUILDSTORE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.8 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Debtors Debtors with no stated interest rate and payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other operating expenses. Debtors due after more than one year are carried at amortised cost using the effective interest method. Creditors Creditors with no stated interest rate and payable within one year are recorded at transaction price. All interest bearing loans and borrowings which are basic financial instruments are initially recognised at the present value of cash payable. After initial recognition they are measured at amortised cost.
| 2.9 | Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company. Page 5
BUILDSTORE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.10 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.11 | Intangible fixed assets other than goodwill
Intangible assets comprise software and the company website. Such assets are defined as having finite useful lives and the costs are amortised on a straight line basis over their estimated useful lives of 3 years once brought into full use. Intangible assets are stated at cost less amortisation and are reviewed for impairment whenever there is an indication that the carrying value may be impaired.
| 2.12 | Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
| 2.13 | Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Page 6
BUILDSTORE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.14 | Leases
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Total | 8 | 10
4. | Intangible assets
|  | Unicus platform | Websites | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 January 2025 | 323,287 | 43,963 | 367,250
| Additions | 50,200 | 1,554 | 51,754
| At 31 December 2025 | 373,487 | 45,517 | 419,004
| Amortisation |  |  |
| At 1 January 2025 | 180,566 | 43,635 | 224,201
| Charge for the year on owned assets | 93,935 | - | 93,935
| At 31 December 2025 | 274,501 | 43,635 | 318,136
| Net book value |  |  |
| At 31 December 2025 | 98,986 | 1,882 | 100,868
| At 31 December 2024 | 142,721 | 328 | 143,049
Page 7
BUILDSTORE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| At 1 January 2025 | 99,286
| Additions | 21,998
| At 31 December 2025 | 121,284
| Depreciation |
| At 1 January 2025 | 68,043
| Charge for the year on owned assets | 19,375
| At 31 December 2025 | 87,418
| Net book value |
| At 31 December 2025 | 33,866
| At 31 December 2024 | 31,243
Page 8
BUILDSTORE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Fixed asset investments
|  | Investments in subsidiary companies | Investments in associates | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2025 | 1,004 | 999,601 | 1,000,605
| At 31 December 2025 | 1,004 | 999,601 | 1,000,605
| Impairment |  |  |
| At 1 January 2025 | - | 573,316 | 573,316
| Charge for the period | - | 78,162 | 78,162
| At 31 December 2025 | - | 651,478 | 651,478
| Net book value |  |  |
| At 31 December 2025 | 1,004 | 348,123 | 349,127
| At 31 December 2024 | 1,004 | 426,285 | 427,289
| Subsidiary undertakings
| The following were subsidiary undertakings of the Company:
| Name | Registered office | Principal activity | Class of shares | Holding
| Buildloan Limited | 1 | Mortgage packaging for financial intermediaries | Ordinary | 100%
| Buildstore Mortgage Services Limited | 1 | Self-build mortgage advisors | Ordinary | 100%
| Buildstore Insurance services Limited | 1 | Site insurance and building warranty sales | Ordinary | 100%
| Your Mortgage Options Limited | 1 | Dormant | Ordinary | 100%
| Registered office addresses (all UK unless otherwise indicated): 8 Houstoun Interchange Business Park, Livingston, West Lothian, EH54 5DW
Page 9
BUILDSTORE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
| Associate
| The following was an associate of the Company:
| Name | Registered office | Principal activity | Class of shares | Holding
| Buildstore Custom Build Limited | 8 Houstoun Interchange Business Park, Livingston, West Lothian, EH54 5DW. | Custom home project management | Ordinary | 49.99%
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Amounts owed by group undertakings | 242,359 | 50,000
|  | 242,359 | 50,000
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 5,057 | 75,561
| Amounts owed by group undertakings | 4,410 | 22,032
| Other debtors | 114,090 | 133,515
|  | 123,557 | 231,108
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 66,667 | 66,667
| Trade creditors | 34,673 | 55,699
| Amounts owed to group undertakings | 213,982 | 279,177
| Other creditors | 242,178 | 101,443
|  | 557,500 | 502,986
Page 10
BUILDSTORE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 67,108 | 123,129
| Other Creditors | 1,980 | 2,970
|  | 69,088 | 126,099
10. | Loans
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 66,667 | 66,667
|  | 66,667 | 66,667
| Amounts falling due 1-2 years |  |
| Bank loans | 67,108 | 123,129
|  | 67,108 | 123,129
|  | 133,775 | 189,796
| Bank loans above represent two unsecured bank loans from Bank of Scotland plc obtained through the Coronavirus Business Interruption Loan Scheme (CBILS) and the Recovery Loan Scheme (RLS). The CBILS loan is repayable over six years with no repayments required in the first year and carries an interest rate of base rate plus 2.60% per annum. The RLS loan is repayable over six years with a fixed rate of interest of 3.51%.
Page 11
BUILDSTORE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
11. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Authorised, allotted, called up and fully paid |  |
|  | 100,000 (2024 - 100,000) A Ordinary shares of £0.01 each | 1,000 | 1,000
|  | 50,000 (2024 - 50,000) B Ordinary shares of £1.00 each | 50,000 | 50,000
|  | 50,000 (2024 - 50,000) C Ordinary shares of £1.00 each | 50,000 | 50,000
|  |  | 101,000 | 101,000
| All shares rank equally with regards to voting rights, rights in respect of dividends, capital and distribution of capital in the event of the company being wound up.
12. | Related party transactions
| The directors are of the opinion that all related party transactions are conducted under normal market condition and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
13. | Auditors' information
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 13 August 2026 by Alan Downie CA (Senior statutory auditor) on behalf of MHA.
Page 12