BUILDSTOP LIMITED

Registered number

12437168

BUILDSTOP LIMITED

Report and Financial Statements

31 December 2025

BUILDSTOP LIMITED
Report and accounts
Contents




Page

Company information	1
Directors' report	2
Strategic report	3
Independent auditor's report	4
Income statement	6
Statement of financial position	7
Statement of changes in equity	8
Statement of cash flows	9
Notes to the financial statements	10

BUILDSTOP LIMITED

Company Information

Directors

Mrs Tatjana Fomcenko

Mr Gerhards Rekke

Mr Aleksejs Sepelis

Auditors

Adam & Co Accountancy Ltd

Chartered Certified Accountants

1 Edmund Street

Bradford

West Yorkshire

BD5 0BH

Bankers

HSBC

PO Box 68

130 New Street

Birmingham

West Midlands

B2 4JU

Registered office

65 Faringdon Avenue

Romford

London

RM3 8ST

Registered number

12437168

BUILDSTOP LIMITED
Registered number:		12437168
Directors' Report

The directors present their report and financial statements for the year ended 31 December 2025.

Principal activities
The company's principal activity during the year continued to be selling timber and building materials.

Directors
The following persons served as directors during the year:

	Mrs Tatjana Fomcenko
	Mr Gerhards Rekke
	Mr Aleksejs Sepelis

Directors' responsibilities

The directors are responsible for preparing the report and financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102 and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:
●	select suitable accounting policies and then apply them consistently;
●	make judgements and estimates that are reasonable and prudent;
●	state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
●	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.


Disclosure of information to auditors

Each person who was a director at the time this report was approved confirms that:
●	so far as he is aware, there is no relevant audit information of which the company's auditor is unaware; and
●	he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditor is aware of that information.


This report was approved by the board on 17 August 2026 and signed on its behalf.


Mrs Tatjana Fomcenko
Director

BUILDSTOP LIMITED
Strategic Report
for the year ended 31 December 2025

The directors present their strategic report and the financial statements for the year ended.

Business review
The company's principle activity continued to be that of retailing wood and building
materials.

The company is favourably placed in a very competitive market. It continues to supply
quality goods to its customer based throughout the UK. The company is continually improving
its products to increase market share.

Management commentary on turnover and profitability
During the financial year, the Company achieved turnover of £26.3m compared to £19.6m in the prior year,
representing growth of 34%. This reflects the positive impact of our ongoing expansion strategy.

Capital Investment
The company made significant capital investments during the year to support growth:
* Vehicle fleet expansion - £629k invested in new delivery and service vehicles to support
increased customer demand and improve delivery capabilities across our branch network.
* DIY store improvements - £187k invested in fixtures, fittings and equipment to enhance
the customer experience at our retail sites and improve operational efficiency.
* Leasehold property improvements - investment in fit-out works at existing branches.

Cost Pressures
The year saw significant cost increases driven by external economic factors:
* Employment costs rose substantially from £2.8m to £4.0m, reflecting new staffing, minimum wage increases employer National Insurance contribution rises, and additional staffing for new operations.

* Material and purchasing costs increased from £14.3m to £18.2m due to inflationary pressures on raw materials and building supplies, though partially offset by higher sales volumes.

* Rent and premises costs increased from £547k to £966k reflecting expanded retail footprint.
* Finance costs rose from £151k to £283k due to higher interest rates and increased borrowings
to fund vehicle purchases and working capital requirements.

Despite these cost pressures, the Company maintained its gross profit margin at 34% (2024: 33%),
demonstrating effective cost management and pricing strategies. However, net profit margin
remained at 2% as increased operating costs offset the benefit of higher sales volumes.

The investments made during the year position the Company well for future growth, with
enhanced delivery capabilities, improved store facilities, and increased operational capacity.
Management expects these investments to deliver improved profitability in the medium term.

Principal risks and uncertainties
The directors recognise the commercial environment remains challenging, with profitability being
affected by competition, ongoing inflationary pressures, cost of living constraints on consumers,
and the impact of elevated interest rates on both borrowing costs and consumer spending.

The company is exposed to the usual commercial and supply chain risks associated with its
operations. The company has policies in place to manage these risks as follows:

Commercial risk - Actively investing in technology and purchasing processes to achieve economies
and retain price competitiveness and quality product offerings against competitors.

Supply chain risk - The company maintains strong supplier relationships and has agreements in
place to protect future supplies and mitigate price volatility on key materials.

Financial risk - The company manages its borrowings through relationships with its bank and
HP finance providers. It is not exposed to significant price risk on financial instruments.

Financial key performance indicators
The key performance indicators on which the company bases its financial evaluations are: Turnover,
gross profits, distribution costs, employment costs and net profits.
	2025	2024
£		£
Turnover	26,300,266	19,632,411

Gross profit margin	34%	33%
Distribution costs percentage	5%	6%
Employment costs percentage	15%	15%
Net profit before tax percentage	2%	2%


This report was approved by the board on 17 August 2026 and signed by its order.


Mrs Tatjana Fomcenko
Director

BUILDSTOP LIMITED
Independent auditor's report
to the members of BUILDSTOP LIMITED

Opinion

We have audited the financial statements of BUILDSTOP LIMITED (the 'company') for the year ended 31 December 2025 which comprise the Statement of Income and Retained Earnings, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
●	give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;
●	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
●	have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
●	the information given in the strategic report and the directors’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
●	the strategic report and the directors’ report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
●	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
●	the financial statements are not in agreement with the accounting records and returns; or
●	certain disclosures of directors’ remuneration specified by law are not made; or
●	we have not received all the information and explanations we require for our audit.

Responsibilities of directors
As explained more fully in the directors’ responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below:

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures in response to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion. In identifying and assessing the risks of material misstatements in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following: • the nature of the company and the industry in which it operates; • the control environment implemented by management and directors; and • our enquiries of management about their identification and assessment of the risks of irregularities.
Based on our understanding of the company and the sector, we identified that the principal risks of non-compliance with laws and regulations related to, but were not limited to: • UK health and safety legislation; • employment law; and • environmental regulations pertinent to the building materials retail sector. We considered the extent to which non-compliance might have a material impact on the financial statements. We also considered those laws and regulations which have a direct impact on the preparation of the financial statements, such as the Companies Act 2006 and UK tax legislation. We evaluated management and directors' incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of management override of controls), and determined that the principal risks were related to: • posting inappropriate journal entries; and • management bias in accounting estimates. Our procedures to respond to the risks identified included the following: • gaining an understanding of the legal and regulatory framework applicable to the company and the sector in which it operates; • reviewing financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements; • enquiring of management concerning actual and potential litigation and claims; • reading minutes of meetings of those charged with governance; and • in addressing the risk of fraud as a result of management override of controls, testing the appropriateness of journal entries and other adjustments, and evaluating the rationale of any significant transactions that are unusual or outside the normal course of business. We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members, and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: https://www.frc.org.uk/auditors/audit-assurance-ethics/auditors-responsibilities-for-the-audit. This description forms part of our auditor's report.

Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.


Shahbaz Munir (FCCA)
(Senior Statutory Auditor)		1 Edmund Street
for and on behalf of		Bradford
Adam & Co Accountancy Ltd		West Yorkshire
Statutory Auditor		BD5 0BH
17 August 2026

BUILDSTOP LIMITED
Income Statement
for the year ended 31 December 2025


Notes		2025		2024
£			£

Turnover	2	26,300,266		19,632,411

Cost of sales		(17,461,959)		(13,187,021)

Gross profit		8,838,307		6,445,390

Distribution costs		(1,412,226)		(1,245,074)

Administrative expenses		(6,549,584)		(4,687,627)
Other operating income		10,581		2,797

Operating profit	3	887,078		515,486

Interest receivable		2,635		4,807

Interest payable	6	(283,073)		(151,205)

Profit on ordinary activities before taxation		606,640		369,088

Tax on profit on ordinary activities	7	(79,134)		(108,371)

Profit for the financial year		527,506		260,717

BUILDSTOP LIMITED
Statement of Financial Position
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	8		4,797,381			3,999,459
Investments	9		207,499			340,038
			5,004,880			4,339,497

Current assets
Stocks	10	3,772,087			3,030,567
Debtors	11	1,000,402			668,135
Cash at bank and in hand		275,090			295,076
		5,047,579			3,993,778

Creditors: amounts falling due within one year	12	(4,321,251)			(3,444,160)

Net current assets			726,328			549,618

Total assets less current liabilities			5,731,208			4,889,115

Creditors: amounts falling due after more than one year	13		(3,001,658)			(2,607,071)

Net assets			2,729,550			2,282,044


Capital and reserves
Called up share capital	16		20,000			20,000
Profit and loss account	17		2,709,550			2,262,044

Total equity			2,729,550			2,282,044

			-			-


Mrs Tatjana Fomcenko
Director
Approved by the board on 17 August 2026

BUILDSTOP LIMITED
Statement of Changes in Equity
for the year ended 31 December 2025

Share		Share		Other		Profit		Total
capital		premium		reserves		and loss
account
£		£		£		£		£

At 1 January 2024	20,000		-		-		2,001,327		2,021,327

Profit for the financial year							260,717		260,717


At 31 December 2024	20,000		-		-		2,262,044		2,282,044



At 1 January 2025	20,000		-		-		2,262,044		2,282,044

Profit for the financial year							527,506		527,506

Dividends							(80,000)		(80,000)

At 31 December 2025	20,000		-		-		2,709,550		2,729,550

BUILDSTOP LIMITED
Statement of Cash Flows
for the year ended 31 December 2025

Notes	2025		2024
£		£
Operating activities
Profit for the financial year	527,506		260,717

Adjustments for:
Interest receivable	(2,635)		(4,807)
Interest payable	283,073		151,205
Tax on profit on ordinary activities	79,134		108,371
Depreciation	316,615		211,667
Increase in stocks	(741,520)		(1,141,017)
(Increase)/decrease in debtors	(332,267)		221,925
Increase in creditors	880,639		1,644,749
	1,010,545		1,452,810

Interest received	2,635		4,807
Interest paid	(121,764)		(43,182)
Interest element of finance lease payments	(161,309)		(108,023)
Corporation tax paid	(108,371)		(156,239)

Cash generated by operating activities	621,736		1,150,173

Investing activities
Payments to acquire tangible fixed assets	(1,345,664)		(1,898,712)
Payments to acquire investment properties	-		(1,560,982)
Payments to acquire investments	-		(18,038)
Proceeds from sale of tangible fixed assets	231,127		-
Proceeds from sale of investment properties	-		301,491
Proceeds from sale of investments	132,539		8,148

Cash used in investing activities	(981,998)		(3,168,093)

Financing activities
Equity dividends paid	(80,000)		-
Repayment of loans	(82,465)		469,200
Capital element of finance lease payments	502,741		1,489,447

Cash generated by financing activities	340,276		1,958,647

Net cash used
Cash generated by operating activities	621,736		1,150,173
Cash used in investing activities	(981,998)		(3,168,093)
Cash generated by financing activities	340,276		1,958,647

Net cash used	(19,986)		(59,273)

Cash and cash equivalents at 1 January	295,076		354,349
Cash and cash equivalents at 31 December	275,090		295,076


Reconciled
Cash and cash equivalents comprise:
Cash at bank	275,090		295,076

BUILDSTOP LIMITED
Notes to the Accounts
for the year ended 31 December 2025

1	Summary of significant accounting policies

	Basis of preparation
	The financial statements 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.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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:

Leasehold land and buildings	over zero years	0%
Plant and machinery	over 5 years	20%
Fixtures, fittings, tools and equipment	over 5 years	20%

	Motor vehicles			over 5 years		20%
	Computer equipment			over 5 years		20%

	Investment property
	Investment property is initially recognised at cost and then subsequently measured at fair value. Changes in value are recognised in profit or loss.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.



	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and 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.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Analysis of turnover					2025		2024
£							£

	Sale of goods					26,300,266		19,632,411

	By geographical market:	UK				26,300,266		19,632,411



3	Operating profit					2025		2024
	This is stated after charging:					£	£

	Depreciation of owned fixed assets					316,615		515,868
	Auditors' remuneration for audit services					17,500		17,500
	Carrying amount of stock sold (purchases plus opening stock)					21,234,046		16,217,588

3i	Audit information

	The audit report is unqualified.
	Senior statutory auditor:			Shahbaz Munir (FCCA)
	Firm:			Adam & Co Accountancy Ltd
	Date of audit report:			17/08/2026


4	Directors' emoluments					2025		2024
£							£
	Highest paid director:
	Emoluments					60,500		50,000


5	Staff costs					2025		2024
£							£
	Directors salaries					173,250		116,140
	Wages and salaries					3,422,173		2,419,575
	Social security costs					408,872		266,432
	Other pension costs					22,560		15,820
						4,026,855		2,817,967


	Average number of employees during the year					Number	Number
	Staff					111		92
						111		92


6	Interest payable					2025		2024
£							£

	Bank loans and overdrafts					121,764		43,182
	Finance charges payable under finance leases and hire purchase contracts					161,309		108,023
						283,073		151,205


7	Taxation					2025		2024
£							£
	Analysis of charge in period
	Current tax:
	UK corporation tax on profits of the period					79,134		108,371

	Tax on profit on ordinary activities					79,134		108,371

	Factors affecting tax charge for period
	The differences between the tax assessed for the period and the standard rate of corporation tax are explained as follows:

						2025		2024
£							£
	Profit on ordinary activities before tax					606,640		369,088

	Standard rate of corporation tax in the UK					20%		20%

£							£
	Profit on ordinary activities multiplied by the standard rate of corporation tax					121,328		73,818

	Effects of:
	Expenses not deductible for tax purposes					(42,194)		34,553

	Current tax charge for period					79,134		108,371

	Factors that may affect future tax charges
	Tax rate changes and capital allowance changes.

8	Tangible fixed assets	Land and buildings		Plant and machinery		Fixtures, fittings, tools and equipment		Motor vehicles
		At cost/ leasehold		At cost		At cost		At cost

	Cost or valuation	£	£		£		£
	At 1 January 2025	1,708,297		396,639		815,535		1,855,307
	Additions	-		530,002		186,641		629,021
	Disposals	(231,127)		-		-		-
	At 31 December 2025	1,477,170		926,641		1,002,176		2,484,328

	Depreciation
	At 1 January 2025	65,170		97,466		204,458		412,427
	Charge for the year	83,210		42,114		42,884		147,504
	At 31 December 2025	148,380		139,580		247,342		559,931

	Carrying amount
	At 31 December 2025	1,328,790		787,061		754,834		1,924,397
	At 31 December 2024	1,643,127		299,173		611,077		1,442,880


		Computers						Total
£			£
	Cost or valuation
	At 1 January 2025	14,058						4,789,836
	Additions	-						1,345,664
	Revaluation	-						-
	Transfers from investment property	-						-
	Disposals	-						(231,127)
	At 31 December 2025	14,058						5,904,373

	Depreciation
	At 1 January 2025	10,856						790,377
	Charge for the year	903						316,615
	Revaluation	-						-
	Transfers from investment property	-						-
	On disposals	-						-
	At 31 December 2025	11,759						1,106,992

	Carrying amount
	At 31 December 2025	2,299						4,797,381
	At 31 December 2024	3,202						3,999,459




9	Investments
Investments in
subsidiary					Other
undertakings					investments		Total
£					£		£
	Cost
	At 1 January 2025			-		340,038		340,038
	Disposals			-		(132,539)		(132,539)

	At 31 December 2025			-		207,499		207,499


10	Stocks					2025		2024
£							£

	Finished goods and goods for resale					3,772,087		3,030,567


11	Debtors					2025		2024
£							£

	Trade debtors					353,446		67,780
	Other debtors (due after more than one year)					279,451		279,451
	Prepayments and accrued income					367,505		320,904
						1,000,402		668,135


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

	Trade creditors					3,576,378		2,964,987
	Corporation tax					79,134		108,371
	Other taxes and social security costs					625,739		137,986
	Other creditors					-		192,301
	Accruals and deferred income					40,000		40,515
						4,321,251		3,444,160


13	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					583,510		665,975
	Obligations under finance lease and hire purchase contracts					2,358,148		1,855,407
	Other creditors					60,000		85,689
						3,001,658		2,607,071






14	Loans					2025		2024
£							£
	Analysis of maturity of debt:
	Between one and two years					-		-
	After five years					583,510		665,975
						583,510		665,975

	The bank loans are secured as fixed and floating charges on all property or undertaking of the company. There are currently two charges registered by HSBC as outstanding.



15	Obligations under finance leases and hire purchase					2025		2024
	contracts					£	£

	Amounts payable:
	Within two to five years					2,358,148		1,855,407



16	Share capital	Nominal		2025		2025		2024
value			Number		£		£
	Allotted, called up and fully paid:
	Ordinary shares	£200 each		100		20,000		20,000


17	Profit and loss account					2025		2024
£							£

	At 1 January					2,262,044		2,001,327
	Profit for the financial year					527,506		260,717
	Dividends					(80,000)		-

	At 31 December					2,709,550		2,262,044


18	Dividends					2025		2024
£							£

	Dividends on ordinary shares (note 17)					80,000		-


19	Events after the reporting date

	There were no events after the year ended 31 December 2025.


20	Related party transactions

	Directors were the only related parties.


21	Controlling party

	The directors are the ultimate controlling party.


22	Presentation currency

	The financial statements are presented in Sterling.


23	Legal form of entity and country of incorporation

	BUILDSTOP LIMITED is a private company limited by shares and incorporated in England.


24	Principal place of business

	The address of the company's principal place of business and registered office is:
	65 Faringdon Avenue
	Romford
	London
	RM3 8ST