Building Controls Maintenance Holdings Limited 31/03/2026 iXBRL

Company registration number: 16126507

Building Controls Maintenance Holdings Limited

Unaudited filleted financial statements

31 March 2026

Building Controls Maintenance Holdings Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Building Controls Maintenance Holdings Limited

Directors and other information


Directors	Mr Ryan Phillips	(Appointed 9 December 2024)
	Mr Robert Stephens	(Appointed 2 April 2026)
	Mrs Joanne Phelps	(Appointed 2 April 2026)
	Mr Mark Phelps	(Appointed 2 April 2026)


Company number	16126507


Registered office	31 Bridge Street
	Aberystwyth
	Ceredigion
	SY23 1QB


Business address	31 Bridge Street
	Aberystwyth
	Ceredigion
	SY23 1QB


Accountants	Davies Lewis Baker
	31 Bridge Street
	Aberystwyth
	Ceredigion
	SY23 1QB

Building Controls Maintenance Holdings Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Building Controls Maintenance Holdings Limited

Period ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Building Controls Maintenance Holdings Limited for the period ended 31 March 2026 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the board of directors of Building Controls Maintenance Holdings Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Building Controls Maintenance Holdings Limited and state those matters that we have agreed to state to the board of directors of Building Controls Maintenance Holdings Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Building Controls Maintenance Holdings Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Building Controls Maintenance Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Building Controls Maintenance Holdings Limited. You consider that Building Controls Maintenance Holdings Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Building Controls Maintenance Holdings Limited. 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 financial statements.

Davies Lewis Baker

Chartered Certified Accountants

31 Bridge Street

Aberystwyth

Ceredigion

SY23 1QB

27 August 2026

Building Controls Maintenance Holdings Limited

Statement of financial position

31 March 2026

		31/03/26
	Note	£	£

Current assets
Debtors	5	48
Cash at bank and in hand		10
		_______
		58
Creditors: amounts falling due
within one year	6	( 280)
		_______
Net current liabilities			( 222)
			_______
Total assets less current liabilities			( 222)

			_______
Net liabilities			( 222)
			_______

Capital and reserves
Called up share capital			10
Profit and loss account			( 232)
			_______
Shareholders deficit			( 222)
			_______

For the period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 27 August 2026 , and are signed on behalf of the board by:

Mr Ryan Phillips Mr Mark Phelps

Director Director

Mrs Joanne Phelps

Director / Secretary

Company registration number: 16126507

Building Controls Maintenance Holdings Limited

Statement of changes in equity

Period ended 31 March 2026

	Called up share capital	Profit and loss account	Total
	£	£	£


At 9 December 2024	-	-	-

Loss for the period		( 232)	( 232)
	_______	_______	_______
Total comprehensive income for the period	-	( 232)	( 232)

Issue of shares	10		10
	_______	_______	_______
Total investments by and distributions to owners	10	-	10

	_______	_______	_______
At 31 March 2026	10	( 232)	( 222)
	_______	_______	_______

Building Controls Maintenance Holdings Limited

Notes to the financial statements

Period ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 31 Bridge Street, Aberystwyth, Ceredigion, SY23 1QB.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

4. Employee numbers

The average number of persons employed by the company during the period amounted to Nil.

5. Debtors

			31/03/26
			£
	Other debtors		48
			_______

6. Creditors: amounts falling due within one year

			31/03/26
			£
	Other creditors		280
			_______

7. Events after the end of the reporting period

On 2nd April 2026, the company acquired 100% of the share capital of Building Controls Maintenance Limited.

8. Controlling party

The controlling party is director and majority shareholder, Mr R Phillips.

9. Change of accounting date

The company changed its accounting reference date from 31 December to 31 March to align the financial year-end with its new subsidiary company, Building Controls Maintenance Limited, acquired on 2 April 2026. Consequently, the current financial statements cover an extended period of 16 months rather than the usual 12 months.