Registration number: 08321382

Complex (Building Services) Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Complex (Building Services) Limited

Company Information

Director

SE Saunders

Registered office

4 Hillbrow Close Wood Street Village Guildford Surrey GU3 3DF

Accountants

Chisnall Comer Ismail & Co Chartered AccountantsMaria House 35 Millers Road Brighton BN1 5NP

Complex (Building Services) Limited

(Registration number: 08321382)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	256,295	391,386
Current assets
Debtors	5	121,135	373,772
Cash at bank and in hand		6,516	49,959
		127,651	423,731
Creditors: Amounts falling due within one year	6	(152,522)	(545,894)
Net current liabilities		(24,871)	(122,163)
Total assets less current liabilities		231,424	269,223
Creditors: Amounts falling due after more than one year	6	(221,825)	(308,756)
Net assets/(liabilities)		9,599	(39,533)
Capital and reserves
Called up share capital	9	100	100
Retained earnings		9,499	(39,633)
Shareholders' funds/(deficit)		9,599	(39,533)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Complex (Building Services) Limited

(Registration number: 08321382)
Balance Sheet as at 31 December 2025

Approved and authorised by the director on 25 September 2026



 

.........................................

SE Saunders

Director

Complex (Building Services) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
4 Hillbrow Close
Wood Street Village
Guildford
Surrey
GU3 3DF

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	25% Reducing Balance

Complex (Building Services) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Plant and Machinery	25% Reducing Balance
Computer Equipment	25% Reducing Balance

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 3).

Complex (Building Services) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 January 2025	28,100	621,723	24,400	674,223
Disposals	-	(96,643)	-	(96,643)
At 31 December 2025	28,100	525,080	24,400	577,580
Depreciation
At 1 January 2025	19,545	244,060	19,232	282,837
Charge for the year	1,778	76,150	1,292	79,220
Eliminated on disposal	-	(40,772)	-	(40,772)
At 31 December 2025	21,323	279,438	20,524	321,285
Carrying amount
At 31 December 2025	6,777	245,642	3,876	256,295
At 31 December 2024	8,555	377,663	5,168	391,386

5

Debtors

Current	2025 £	2024 £
Trade debtors	728	134,695
Prepayments	-	32,948
Other debtors	120,407	206,129
	121,135	373,772

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	72,696	108,106
Trade creditors		69,965	177,862
Taxation and social security		7,195	74,769
Accruals and deferred income		2,665	2,665
Other creditors		1	182,492
		152,522	545,894

Complex (Building Services) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	221,825	308,756

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	4,998
Hire purchase contracts	221,825	303,758
	221,825	308,756

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	4,998	10,000
Hire purchase contracts	67,698	98,106
	72,696	108,106

8	Related party transactions

Transactions with the director

2025	At 1 January 2025 £	Advances to director £	At 31 December 2025 £
SE Saunders
Directors' loan	-	5,275	5,275

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	9,640	125,320
Contributions paid to money purchase schemes	102	1,440
	9,742	126,760

Complex (Building Services) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary share capital of £1 each	100	100	100	100