Built Environment Technology Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07707161

Built Environment Technology Limited

Filleted Unaudited Financial Statements

28 February 2026

Built Environment Technology Limited

Financial Statements

Year ended 28 February 2026

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Built Environment Technology Limited

Statement of Financial Position

28 February 2026

	2026		2025
Note	£	£	£

Fixed assets

Intangible assets	5	5,999	–
Tangible assets	6	54,387	13,917
		--------	--------
		60,386	13,917

Current assets

Stocks		38,170	28,281
Debtors	7	182,469	139,475
Cash at bank and in hand		188,358	169,370
		---------	---------
		408,997	337,126

Creditors: amounts falling due within one year	8	191,851		171,560
		---------		---------
Net current assets			217,146	165,566
			---------	---------
Total assets less current liabilities			277,532	179,483

Creditors: amounts falling due after more than one year	9		44,080	9,596

Provisions

Taxation including deferred tax	6,149	( 1,917)
	---------	---------
Net assets	227,303	171,804
	---------	---------

Capital and reserves

Called up share capital	6	6
Profit and loss account	227,297	171,798
	---------	---------
Shareholders funds	227,303	171,804
	---------	---------

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 income and retained earnings has not been delivered.

For the year ending 28 February 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 year 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 .

Built Environment Technology Limited

Statement of Financial Position (continued)

28 February 2026

These financial statements were approved by the board of directors and authorised for issue on 2 September 2026 , and are signed on behalf of the board by:

Ms A E Blackwell	Mr C G Fivash
Director	Director

Company registration number: 07707161

Built Environment Technology Limited

Notes to the Financial Statements

Year ended 28 February 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 15 The Glenmore Centre, Honeywood Parkway, Whitfield, Dover, CT16 3FH, United Kingdom.

2. Statement of compliance

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

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Website	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	25% straight line
Motor Vehicles	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

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 as a finance cost in profit or loss in the period it arises.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 9 (2025: 9 ).

5. Intangible assets

	Website
	£
Cost
Additions	6,399
	-------
At 28 February 2026	6,399
	-------
Amortisation
Charge for the year	400
	-------
At 28 February 2026	400
	-------
Carrying amount
At 28 February 2026	5,999
	-------
At 28 February 2025	–
	-------

6. Tangible assets

	Fixtures and fittings	Motor vehicles	Total
	£	£	£
Cost
At 1 March 2025	9,053	61,697	70,750
Additions	–	57,500	57,500
Disposals	–	( 42,745)	( 42,745)
	-------	--------	--------
At 28 February 2026	9,053	76,452	85,505
	-------	--------	--------
Depreciation
At 1 March 2025	6,428	50,405	56,833
Charge for the year	1,505	13,858	15,363
Disposals	–	( 41,078)	( 41,078)
	-------	--------	--------
At 28 February 2026	7,933	23,185	31,118
	-------	--------	--------
Carrying amount
At 28 February 2026	1,120	53,267	54,387
	-------	--------	--------
At 28 February 2025	2,625	11,292	13,917
	-------	--------	--------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Motor vehicles
	£
At 28 February 2026	–
	----
At 28 February 2025	8,292
	-------

7. Debtors

	2026	2025
	£	£
Trade debtors	177,316	137,813
Other debtors	5,153	1,662
	---------	---------
	182,469	139,475
	---------	---------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	3,000	13,000
Trade creditors	115,939	84,868
Corporation tax	31,269	39,552
Social security and other taxes	22,448	20,075
Other creditors	19,195	14,065
	---------	---------
	191,851	171,560
	---------	---------

The bank loans and overdrafts are secured by the way of a floating charge over all the assets of the company.

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	–	2,000
Other creditors	44,080	7,596
	--------	-------
	44,080	9,596
	--------	-------

The bank loans and overdrafts are secured by the way of a floating charge over all the assets of the company.