BUILDING ENVELOPE TECHNOLOGIES LIMITED

Company Registration Number:
NI636436 (Northern Ireland)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

BUILDING ENVELOPE TECHNOLOGIES LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

BUILDING ENVELOPE TECHNOLOGIES LIMITED

Balance sheet

As at 31 December 2025


Notes
2025
2024


£
£
Fixed assets
Investments: 3 52 52
Total fixed assets: 52 52
Current assets
Debtors:   229,343 168,512
Cash at bank and in hand: 64,758 42,898
Total current assets: 294,101 211,410
Creditors: amounts falling due within one year: 4 (152,867) (190,212)
Net current assets (liabilities): 141,234 21,198
Total assets less current liabilities: 141,286 21,250
Total net assets (liabilities): 141,286 21,250
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 141,186 21,150
Shareholders funds: 141,286 21,250

The notes form part of these financial statements

BUILDING ENVELOPE TECHNOLOGIES LIMITED

Balance sheet statements

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 11 September 2026
and signed on behalf of the board by:

Name: Brian Shannon
Status: Director

The notes form part of these financial statements

BUILDING ENVELOPE TECHNOLOGIES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

BUILDING ENVELOPE TECHNOLOGIES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

2025 2024
Average number of employees during the period 3 3

BUILDING ENVELOPE TECHNOLOGIES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Fixed investments

Investments in Group and Participating interests/ Joint Ventures, Investment cost at 31 December 2025 £52, Net Book Value at 31 December 2025 £52, Net Book Value at 31 December 2024 £52.

BUILDING ENVELOPE TECHNOLOGIES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Creditors: amounts falling due within one year note

Amounts falling due within one year Trade creditors 2025: £388 2024: £359 Amounts owed to group undertakings 2025: £146,799 2024: £162,563 Taxation 2025: £1,008 2024: £23,168 Accruals 2025: £4,672 2024: £4,122

BUILDING ENVELOPE TECHNOLOGIES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

5. Financial commitments

The company had no material capital commitments at the financial year-ended 31 December 2025.

BUILDING ENVELOPE TECHNOLOGIES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

6. Changes in presentation and prior period adjustments

Taxation - Income Statement 2025 2024 Current year corporation tax - 2025:£0 2024: £15,614 Current year contribution to Group’s corporation tax liability - 2025: £0 2024: £13,645 Prior period contribution to Group’s corporation tax liability 2025: £(69,937) 2024: £61,262 Prior period corporation tax adjustment 2025: £(15,614) 2024: £0

BUILDING ENVELOPE TECHNOLOGIES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

7. Related party transactions

Transactions and balances with group companies: Building Envelope Technologies Limited (ROI) Amount (owed to) Building Envelope Technologies Limited (ROI) 2025: £(146,799) 2024: £(162,563) BET Bidco Limited Amount due from BET Bidco Limited 2025: £127,358 2024: £127,358 Stroma Built Environment Limited Amount due from Stroma Built Environment Limited - 2025: £0, 2024: £1,560 Phenna Group Holdings Amount due from Phenna Group Holdings 2025: £81,387, 2024: £0

BUILDING ENVELOPE TECHNOLOGIES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

8. Post balance sheet events

There have been no significant events affecting the company since the financial year-end.