Registration number: 14992309

Build Concierge Limited

Contents

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

Build Concierge Limited

(Registration number: 14992309)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	34,318	21,437
Current assets
Debtors	6	176,723	28,339
Cash at bank and in hand		1,599,271	19,360
		1,775,994	47,699
Creditors: Amounts falling due within one year	7	(200,775)	(92,046)
Net current assets/(liabilities)		1,575,219	(44,347)
Total assets less current liabilities		1,609,537	(22,910)
Creditors: Amounts falling due after more than one year	7	(37,746)	(426,993)
Provisions for liabilities		(6,520)	(4,073)
Net assets/(liabilities)		1,565,271	(453,976)
Capital and reserves
Called up share capital	8	134,466	1
Share premium reserve		4,132,657	-
Retained earnings		(2,701,852)	(453,977)
Shareholders' funds/(deficit)		1,565,271	(453,976)

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.

Directors' 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 directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 18 September 2026 and signed on its behalf by:
 

Build Concierge Limited

(Registration number: 14992309)
Balance Sheet as at 31 December 2025

Mr M H Port Director

Build Concierge 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 United Kingdom.

The address of its registered office is:
1270 Century Way
Thorpe Park
Leeds
LS15 8ZB

These financial statements were authorised for issue by the Board on 18 September 2026.

2	Accounting policies

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.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Build Concierge Limited

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

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
Computer & office equipment	33% stright line

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.

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.

Build Concierge Limited

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

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 18 (2024 - 5).

Build Concierge Limited

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

4	Loss before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	10,578	1,251

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2025	22,688	22,688
Additions	23,459	23,459
At 31 December 2025	46,147	46,147
Depreciation
At 1 January 2025	1,251	1,251
Charge for the year	10,578	10,578
At 31 December 2025	11,829	11,829
Carrying amount
At 31 December 2025	34,318	34,318
At 31 December 2024	21,437	21,437

6

Debtors

Current	2025 £	2024 £
Trade debtors	1,236	145
Prepayments	24,433	11,802
Other debtors	151,054	16,392
	176,723	28,339

Build Concierge Limited

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

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	-	35,999
Trade creditors		106,462	33,394
Taxation and social security		76,163	19,709
Accruals and deferred income		12,400	1,750
Other creditors		5,750	1,194
		200,775	92,046

Build Concierge Limited

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

Creditors: amounts falling due after more than one year

	2025 £	2024 £
Due after one year
Other financial liabilities	37,746	426,993

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £0.00 each	1,762,054	2	13,755	-
Preference shares of £1 (2024 - £0) each	134,464	134,464	-	-
	1,896,518	134,466	13,755	-

9	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Other borrowings	-	35,999