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Company Registration No. 14225713 (England and Wales)
BUILD THE FUTURE 23 LTD Unaudited accounts for the year ended 31 July 2026
BUILD THE FUTURE 23 LTD Unaudited accounts Contents
Page
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BUILD THE FUTURE 23 LTD Company Information for the year ended 31 July 2026
Directors
Evgeni HRISTOV Nora HRISTOVA
Company Number
14225713 (England and Wales)
Registered Office
337 GLOUCESTER STREET ATHERTON GREATER MANCHESTER M46 0JD ENGLAND
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BUILD THE FUTURE 23 LTD Statement of financial position as at 31 July 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
29,039 
30,893 
Current assets
Debtors
1,302 
25,184 
Cash at bank and in hand
3,398 
(6,656)
4,700 
18,528 
Creditors: amounts falling due within one year
(7,713)
(20,904)
Net current liabilities
(3,013)
(2,376)
Total assets less current liabilities
26,026 
28,517 
Creditors: amounts falling due after more than one year
(12,467)
(17,562)
Net assets
13,559 
10,955 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
13,557 
10,953 
Shareholders' funds
13,559 
10,955 
For the year ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 1 September 2026 and were signed on its behalf by
Evgeni HRISTOV Director Company Registration No. 14225713
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BUILD THE FUTURE 23 LTD Notes to the Accounts for the year ended 31 July 2026
1
Statutory information
BUILD THE FUTURE 23 LTD is a private company, limited by shares, registered in England and Wales, registration number 14225713. The registered office is 337 GLOUCESTER STREET, ATHERTON, GREATER MANCHESTER, M46 0JD, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
18%
Motor vehicles
6%-18%
Fixtures & fittings
18%
Computer equipment
18%
Other tangible fixed assets
18%
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 August 2025
37,194 
At 31 July 2026
37,194 
Depreciation
At 1 August 2025
6,301 
Charge for the year
1,854 
At 31 July 2026
8,155 
Net book value
At 31 July 2026
29,039 
At 31 July 2025
30,893 
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BUILD THE FUTURE 23 LTD Notes to the Accounts for the year ended 31 July 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
298 
198 
Trade debtors
- 
3,065 
Other debtors
1,004 
21,921 
1,302 
25,184 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Trade creditors
- 
2,035 
Taxes and social security
(1,138)
5,143 
Other creditors
991 
- 
Loans from directors
7,860 
13,726 
7,713 
20,904 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Obligations under finance leases and hire purchase contracts
12,467 
17,562 
8
Average number of employees
During the year the average number of employees was 3 (2025: 3).
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