BUILDING SMART LTD - Filleted accounts

Registered number

11830702

BUILDING SMART LTD

Revised Filleted Accounts

28 February 2026

BUILDING SMART LTD

Revised Accounts

For the year ended 28 February 2026

These revised annual accounts replace the original annual accounts for the year ended 28 February 2026.

They are now the statutory accounts of the company for the year ended 28 February 2026.

The revised annual accounts have been prepared as at the date of the approval of the original annual accounts and not as at the date of revision and accordingly do not deal with events between those dates.

accounts did not comply with the requirements of the Companies Act 2006 -

BUILDING SMART LTD
Registered number:		11830702
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£

Current assets
Cash at bank and in hand		514			514
		514			514

Creditors: amounts falling due within one year	3	(500)			(500)

Net current assets			14			14

Total assets less current liabilities			14			14



Net assets			14			14

Capital and reserves
Called up share capital			100			100
Profit and loss account			(86)			(86)

Shareholders' funds			14			14

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ifran NADEEM
Director
Approved by the board on 2 November 2026

BUILDING SMART LTD
Notes to the Accounts
for the year ended 28 February 2026


1	Accounting policies

	Basis of preparation
	The accounts 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 (as applied to small entities by section 1A of the standard).

	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.


2	Employees	2026		2025
Number			Number

	Average number of persons employed by the company	0		0




3	Creditors: amounts falling due within one year	2026		2025
£			£

	Non-equity preference shares	-		-
	Bank loans and overdrafts	-		-
	Obligations under finance lease and hire purchase contracts	-		-
	Trade creditors	-		-
	Amounts owed to group undertakings and undertakings in which the company has a participating interest	-		-
	Taxation and social security costs	-		-
	Other creditors	500		500
		500		500