Build 2 Design Limited - Filleted accounts

Registered number

07072353

Build 2 Design Limited

Unaudited Filleted Accounts

30 November 2025

Build 2 Design Limited
Registered number:		07072353
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		132,158			141,741
Investments	4		9,294			9,294
			141,452			151,035

Current assets
Stocks		233,843			120,125
Debtors	5	404,995			262,032
Cash at bank and in hand		337,832			1,220,533
		976,670			1,602,690

Creditors: amounts falling due within one year	6	(302,443)			(937,789)

Net current assets			674,227			664,901

Total assets less current liabilities			815,679			815,936

Creditors: amounts falling due after more than one year	7		(22,129)			(46,443)

Provisions for liabilities			(33,040)			(35,435)

Net assets			760,510			734,058

Capital and reserves
Called up share capital			100			100
Profit and loss account			760,410			733,958

Shareholders' funds			760,510			734,058

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


J Evans
Director
Approved by the board on 28 August 2026

Build 2 Design Limited
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover represents the amounts derived from the provision of goods and services in the UK which falls within the company's ordinary activities stated after trade discounts and net of value added tax.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:

	Plant and machinery	25% reducing balance
	Motor vehicles	25% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.



2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			11		11


3	Tangible fixed assets
		Plant and machinery		Motor vehicles		Total
£			£		£
	Cost
	At 1 December 2024	154,600		172,347		326,947
	Additions	35,240		10,832		46,072
	Disposals	(23,500)		(5,700)		(29,200)
	At 30 November 2025	166,340		177,479		343,819

	Depreciation
	At 1 December 2024	81,077		104,129		185,206
	Charge for the year	24,712		17,615		42,327
	On disposals	(13,586)		(2,286)		(15,872)
	At 30 November 2025	92,203		119,458		211,661

	Net book value
	At 30 November 2025	74,137		58,021		132,158
	At 30 November 2024	73,523		68,218		141,741



4	Investments
Investments in
subsidiary
undertakings			Total
£			£
	Cost
	At 1 December 2024	9,294				9,294
	Additions	-				-
	Disposals	-				-

	At 30 November 2025	9,294				9,294

5	Debtors			2025		2024
£					£

	Trade debtors			404,179		261,466
	Other debtors			816		566
				404,995		262,032


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			13,279		148,572
	Obligations under finance lease and hire purchase contracts			32,338		33,722
	Trade creditors			154,058		409,572
	Taxation and social security costs			95,133		331,451
	Other creditors			7,635		14,472
				302,443		937,789


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			-		13,280
	Obligations under finance lease and hire purchase contracts			22,129		33,163
				22,129		46,443


8	Related party transactions

	The company occupies premises owned by J Evans and Mrs S Evans. No rent was paid during the year.


9	Controlling party

	The ultimate controlling party of the company is J Evans and Mrs S Evans jointly.


10	Other information

	Build 2 Design Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Five Oak Stables
	Layhams Road
	Keston
	Kent
	BR2 6AR