Altair Building Limited - Filleted accounts

Registered number

05279982

Altair Building Limited

Filleted Accounts

30 November 2025

Altair Building Limited
Registered number:		05279982
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		9,903			12,486

Current assets
Stocks		-			19,900
Debtors	4	1,646			1,988
Cash at bank and in hand		787			5,946
		2,433			27,834

Creditors: amounts falling due within one year	5	(99,552)			(155,204)

Net current liabilities			(97,119)			(127,370)

Net liabilities			(87,216)			(114,884)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(87,316)			(114,984)

Shareholders' funds			(87,216)			(114,884)

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.




Zbigniew Brudkiewicz
Director
Approved by the board on 29 August 2026

Altair Building 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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

	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, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Work in Progress
	Work in Progress are measured at the higher of cost and estimated selling price less costs to complete and sell.

	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).

	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. Current and deferred tax liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		2		2


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 December 2024				12,917
	At 30 November 2025				12,917

	Depreciation
	At 1 December 2024				431
	Charge for the year				2,583
	At 30 November 2025				3,014

	Net book value
	At 30 November 2025				9,903
	At 30 November 2024				12,486


4	Debtors		2025		2024
£				£

	Trade debtors		1,646		1,988


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

	Trade creditors		1,398		1,200
	Taxation and social security costs		39,966		62,180
	Other creditors - loans from directors		58,188		91,824
			99,552		155,204


6	Other information

	Altair Building Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Gemma House
	39 Lilestone Street
	London
	NW8 8SS