REGISTERED NUMBER: 11090214 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

BUILT ENVIRONMENT REALITY

CAPTURE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr K Pallas

Mr CP Hill

REGISTERED OFFICE:

Multivista

3 Scrutton Street

London

EC2A 4HF

REGISTERED NUMBER:

11090214 (England and Wales)

FIXED ASSETS

Intangible assets

4

27,503

43,218

Tangible assets

5

312,442

192,281

339,945

235,499

CURRENT ASSETS

Debtors

6

1,436,552

1,461,598

Cash at bank

804,746

539,836

2,241,298

2,001,434

CREDITORS

Amounts falling due within one year

7

2,060,349

1,640,643

NET CURRENT ASSETS

180,949

360,791

TOTAL ASSETS LESS CURRENT LIABILITIES

520,894

596,290

CREDITORS

Amounts falling due after more than one year

8

-

(92,047

)

PROVISIONS FOR LIABILITIES

(68,666

)

(29,248

)

NET ASSETS

452,228

474,995

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

452,128

474,895

SHAREHOLDERS' FUNDS

452,228

474,995

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 September 2026 and were signed on its behalf by:

Mr CP Hill - Director

Mr K Pallas - Director

1.	STATUTORY INFORMATION

Built Environment Reality Capture Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Revenue comprises the fair value of the sale of services, excluding value added tax. The company provides construction photography services to customers under standard terms and conditions. In all cases revenue is recognised when the risks and rewards of ownership are transferred and this is defined to be on the date the work is performed.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 36 (2025 - 29 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

157,158

AMORTISATION

At 1 April 2025

113,940

Charge for year

15,715

At 31 March 2026

129,655

NET BOOK VALUE

At 31 March 2026

27,503

At 31 March 2025

43,218

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Motor

Computer

leasehold

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

-

52,978

133,000

139,294

325,272

Additions

93,160

43,373

-

67,563

204,096

Disposals

-

-

-

(1,522

)

(1,522

)

At 31 March 2026

93,160

96,351

133,000

205,335

527,846

DEPRECIATION

At 1 April 2025

-

26,255

35,328

71,408

132,991

Charge for year

11,001

15,757

24,418

31,986

83,162

Eliminated on disposal

-

-

-

(749

)

(749

)

At 31 March 2026

11,001

42,012

59,746

102,645

215,404

NET BOOK VALUE

At 31 March 2026

82,159

54,339

73,254

102,690

312,442

At 31 March 2025

-

26,723

97,672

67,886

192,281

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2025

and 31 March 2026

133,000

DEPRECIATION

At 1 April 2025

35,328

Charge for year

24,418

At 31 March 2026

59,746

NET BOOK VALUE

At 31 March 2026

73,254

At 31 March 2025

97,672

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,136,514

1,128,159

Amounts owed by group undertakings

238,628

181,571

Other debtors

61,410

151,868

1,436,552

1,461,598

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

3,334

10,000

Hire purchase contracts (see note 9)

89,391

15,039

Trade creditors

295,924

377,050

Amounts owed to group undertakings

760,429

582,655

Taxation and social security

210,847

371,950

Other creditors

700,424

283,949

2,060,349

1,640,643

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

3,334

Hire purchase contracts (see note 9)

-

88,713

-

92,047

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

89,391

15,039

Between one and five years

-

88,713

89,391

103,752

Non-cancellable

operating leases

2026

2025

£

£

Within one year

41,231

41,231

Between one and five years

41,231

82,462

82,462

123,693

10.	RELATED PARTY DISCLOSURES

Included within other creditors is an amount of £347,156 (2025: £12,261) owed to the Directors.

Included within other debtors is an amount of £1,002 (2025: £NIL) owed by companies under common control.

The company's ultimate parent company is CKHP Group Limited.