2024-02-29 2025-02-28 2025-02-28 false 01780108 FACULTY OF BUILDING 2025-10-15 false iso4217:GBP xbrli:pure 01780108 2024-02-28 01780108 2025-02-28 01780108 2024-02-29 2025-02-28 01780108 2023-02-28 01780108 2024-02-28 01780108 2023-03-01 2024-02-28 01780108 bus:SmallEntities 2024-02-29 2025-02-28 01780108 bus:AuditExempt-NoAccountantsReport 2024-02-29 2025-02-28 01780108 bus:FullAccounts 2024-02-29 2025-02-28 01780108 bus:CompanyLimitedByGuarantee 2024-02-29 2025-02-28 01780108 core:WithinOneYear 2025-02-28 01780108 core:AfterOneYear 2025-02-28 01780108 core:WithinOneYear 2024-02-28 01780108 core:AfterOneYear 2024-02-28 01780108 core:ShareCapital 2025-02-28 01780108 core:SharePremium 2025-02-28 01780108 core:RevaluationReserve 2025-02-28 01780108 core:OtherReservesSubtotal 2025-02-28 01780108 core:RetainedEarningsAccumulatedLosses 2025-02-28 01780108 core:ShareCapital 2024-02-28 01780108 core:SharePremium 2024-02-28 01780108 core:RevaluationReserve 2024-02-28 01780108 core:OtherReservesSubtotal 2024-02-28 01780108 core:RetainedEarningsAccumulatedLosses 2024-02-28 01780108 core:LandBuildings 2025-02-28 01780108 core:PlantMachinery 2025-02-28 01780108 core:Vehicles 2025-02-28 01780108 core:FurnitureFittings 2025-02-28 01780108 core:OfficeEquipment 2025-02-28 01780108 core:NetGoodwill 2025-02-28 01780108 core:IntangibleAssetsOtherThanGoodwill 2025-02-28 01780108 core:ListedExchangeTraded 2025-02-28 01780108 core:UnlistedNon-exchangeTraded 2025-02-28 01780108 core:LandBuildings 2024-02-28 01780108 core:PlantMachinery 2024-02-28 01780108 core:Vehicles 2024-02-28 01780108 core:FurnitureFittings 2024-02-28 01780108 core:OfficeEquipment 2024-02-28 01780108 core:NetGoodwill 2024-02-28 01780108 core:IntangibleAssetsOtherThanGoodwill 2024-02-28 01780108 core:ListedExchangeTraded 2024-02-28 01780108 core:UnlistedNon-exchangeTraded 2024-02-28 01780108 core:LandBuildings 2024-02-29 2025-02-28 01780108 core:PlantMachinery 2024-02-29 2025-02-28 01780108 core:Vehicles 2024-02-29 2025-02-28 01780108 core:FurnitureFittings 2024-02-29 2025-02-28 01780108 core:OfficeEquipment 2024-02-29 2025-02-28 01780108 core:NetGoodwill 2024-02-29 2025-02-28 01780108 core:IntangibleAssetsOtherThanGoodwill 2024-02-29 2025-02-28 01780108 core:ListedExchangeTraded 2024-02-29 2025-02-28 01780108 core:UnlistedNon-exchangeTraded 2024-02-29 2025-02-28 01780108 core:MoreThanFiveYears 2024-02-29 2025-02-28 01780108 core:Non-currentFinancialInstruments 2025-02-28 01780108 core:Non-currentFinancialInstruments 2024-02-28 01780108 dpl:CostSales 2024-02-29 2025-02-28 01780108 dpl:DistributionCosts 2024-02-29 2025-02-28 01780108 core:LandBuildings 2024-02-29 2025-02-28 01780108 core:PlantMachinery 2024-02-29 2025-02-28 01780108 core:Vehicles 2024-02-29 2025-02-28 01780108 core:FurnitureFittings 2024-02-29 2025-02-28 01780108 core:OfficeEquipment 2024-02-29 2025-02-28 01780108 dpl:AdministrativeExpenses 2024-02-29 2025-02-28 01780108 core:NetGoodwill 2024-02-29 2025-02-28 01780108 core:IntangibleAssetsOtherThanGoodwill 2024-02-29 2025-02-28 01780108 dpl:GroupUndertakings 2024-02-29 2025-02-28 01780108 dpl:ParticipatingInterests 2024-02-29 2025-02-28 01780108 dpl:GroupUndertakings core:ListedExchangeTraded 2024-02-29 2025-02-28 01780108 core:ListedExchangeTraded 2024-02-29 2025-02-28 01780108 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-02-29 2025-02-28 01780108 core:UnlistedNon-exchangeTraded 2024-02-29 2025-02-28 01780108 dpl:CostSales 2023-03-01 2024-02-28 01780108 dpl:DistributionCosts 2023-03-01 2024-02-28 01780108 core:LandBuildings 2023-03-01 2024-02-28 01780108 core:PlantMachinery 2023-03-01 2024-02-28 01780108 core:Vehicles 2023-03-01 2024-02-28 01780108 core:FurnitureFittings 2023-03-01 2024-02-28 01780108 core:OfficeEquipment 2023-03-01 2024-02-28 01780108 dpl:AdministrativeExpenses 2023-03-01 2024-02-28 01780108 core:NetGoodwill 2023-03-01 2024-02-28 01780108 core:IntangibleAssetsOtherThanGoodwill 2023-03-01 2024-02-28 01780108 dpl:GroupUndertakings 2023-03-01 2024-02-28 01780108 dpl:ParticipatingInterests 2023-03-01 2024-02-28 01780108 dpl:GroupUndertakings core:ListedExchangeTraded 2023-03-01 2024-02-28 01780108 core:ListedExchangeTraded 2023-03-01 2024-02-28 01780108 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-03-01 2024-02-28 01780108 core:UnlistedNon-exchangeTraded 2023-03-01 2024-02-28 01780108 core:NetGoodwill 2025-02-28 01780108 core:IntangibleAssetsOtherThanGoodwill 2025-02-28 01780108 core:LandBuildings 2025-02-28 01780108 core:PlantMachinery 2025-02-28 01780108 core:Vehicles 2025-02-28 01780108 core:FurnitureFittings 2025-02-28 01780108 core:OfficeEquipment 2025-02-28 01780108 core:AfterOneYear 2025-02-28 01780108 core:WithinOneYear 2025-02-28 01780108 core:ListedExchangeTraded 2025-02-28 01780108 core:UnlistedNon-exchangeTraded 2025-02-28 01780108 core:ShareCapital 2025-02-28 01780108 core:SharePremium 2025-02-28 01780108 core:RevaluationReserve 2025-02-28 01780108 core:OtherReservesSubtotal 2025-02-28 01780108 core:RetainedEarningsAccumulatedLosses 2025-02-28 01780108 core:NetGoodwill 2024-02-28 01780108 core:IntangibleAssetsOtherThanGoodwill 2024-02-28 01780108 core:LandBuildings 2024-02-28 01780108 core:PlantMachinery 2024-02-28 01780108 core:Vehicles 2024-02-28 01780108 core:FurnitureFittings 2024-02-28 01780108 core:OfficeEquipment 2024-02-28 01780108 core:AfterOneYear 2024-02-28 01780108 core:WithinOneYear 2024-02-28 01780108 core:ListedExchangeTraded 2024-02-28 01780108 core:UnlistedNon-exchangeTraded 2024-02-28 01780108 core:ShareCapital 2024-02-28 01780108 core:SharePremium 2024-02-28 01780108 core:RevaluationReserve 2024-02-28 01780108 core:OtherReservesSubtotal 2024-02-28 01780108 core:RetainedEarningsAccumulatedLosses 2024-02-28 01780108 core:NetGoodwill 2023-02-28 01780108 core:IntangibleAssetsOtherThanGoodwill 2023-02-28 01780108 core:LandBuildings 2023-02-28 01780108 core:PlantMachinery 2023-02-28 01780108 core:Vehicles 2023-02-28 01780108 core:FurnitureFittings 2023-02-28 01780108 core:OfficeEquipment 2023-02-28 01780108 core:AfterOneYear 2023-02-28 01780108 core:WithinOneYear 2023-02-28 01780108 core:ListedExchangeTraded 2023-02-28 01780108 core:UnlistedNon-exchangeTraded 2023-02-28 01780108 core:ShareCapital 2023-02-28 01780108 core:SharePremium 2023-02-28 01780108 core:RevaluationReserve 2023-02-28 01780108 core:OtherReservesSubtotal 2023-02-28 01780108 core:RetainedEarningsAccumulatedLosses 2023-02-28 01780108 core:AfterOneYear 2024-02-29 2025-02-28 01780108 core:WithinOneYear 2024-02-29 2025-02-28 01780108 core:Non-currentFinancialInstruments core:CostValuation 2024-02-29 2025-02-28 01780108 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-02-29 2025-02-28 01780108 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-02-29 2025-02-28 01780108 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-02-29 2025-02-28 01780108 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-02-29 2025-02-28 01780108 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-02-29 2025-02-28 01780108 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-02-29 2025-02-28 01780108 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-02-29 2025-02-28 01780108 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-02-29 2025-02-28 01780108 core:Non-currentFinancialInstruments core:CostValuation 2025-02-28 01780108 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-02-28 01780108 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-02-28 01780108 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-02-28 01780108 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-02-28 01780108 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-02-28 01780108 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-02-28 01780108 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-02-28 01780108 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-02-28 01780108 core:Non-currentFinancialInstruments core:CostValuation 2024-02-28 01780108 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-02-28 01780108 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-02-28 01780108 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-02-28 01780108 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-02-28 01780108 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-02-28 01780108 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-02-28 01780108 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-02-28 01780108 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-02-28 01780108 bus:Director1 2024-02-29 2025-02-28 01780108 bus:Director2 2024-02-29 2025-02-28 01780108 bus:Director3 2024-02-29 2025-02-28 01780108 bus:Director4 2024-02-29 2025-02-28

FACULTY OF BUILDING

Registered Number
01780108
(England and Wales)

Unaudited Financial Statements for the Period ended
28 February 2025

FACULTY OF BUILDING
Company Information
for the period from 29 February 2024 to 28 February 2025

Directors | Mr P JANSEN VAN VUUREN
| Mr D A JONES
| Miss M LAWLESS
| Mr M D TICKLE

Company Secretary | ONLINE CORPORATE SECRETARIES LIMITED

Registered Address | Elevey Unit 20 Castleview Business Centre
| Gas House Road
| Rochester
| ME1 1PB

Registered Number | 01780108 (England and Wales)

FACULTY OF BUILDING
Balance Sheet as at
28 February 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 7,500 |  |  |  | 10,000
|  |  |  | 7,500 |  |  |  | 10,000
Current assets |  |  |  |  |  |  |  |
Debtors | 4,5 | 99,549 |  |  |  | 223,567 |  |
Cash at bank and on hand |  | 37,257 |  |  |  | 8,228 |  |
|  | 136,806 |  |  |  | 231,795 |  |
Creditors amounts falling due within one year | 6 | (175,395) |  |  |  | (219,743) |  |
Net current assets (liabilities) |  |  |  | (38,589) |  |  |  | 12,052
Total assets less current liabilities |  |  |  | (31,089) |  |  |  | 22,052
Net assets |  |  |  | (31,089) |  |  |  | 22,052
Capital and reserves |  |  |  |  |  |  |  |
Profit and loss account |  |  |  | (31,089) |  |  |  | 22,052
Reserves |  |  |  | (31,089) |  |  |  | 22,052

- The company was entitled to exemption from audit for this reporting period 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.
- 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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 15 October 2025, and are signed on its behalf by:
Miss M LAWLESS Director
Mr D A JONES Director
Mr M D TICKLE Director Registered Company No. 01780108

FACULTY OF BUILDING
Notes to the Financial Statements
for the period ended 28 February 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by guarantee and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| 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).

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Office Equipment | 4

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 29 February 24 | 10,000 |  | 10,000
| Transfers | (2,500) |  | (2,500)
| At 28 February 25 | 7,500 |  | 7,500
| Depreciation and impairment
| Charge for year | 2,500 |  | 2,500
| Other adjustments | (2,500) |  | (2,500)
| Net book value
| At 28 February 25 | 7,500 |  | 7,500
| At 28 February 24 | 10,000 |  | 10,000

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 79,615 |  | 200,855
| Prepayments and accrued income | 19,934 |  | 22,712
| Total | 99,549 |  | 223,567

5. | Debtors: amounts due after one year
--- | ---

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 40,079 |  | 55,822
| Bank borrowings and overdrafts | 9,197 |  | 12,424
| Taxation and social security | 5,374 |  | 19,200
| Accrued liabilities and deferred income | 120,745 |  | 132,297
| Total | 175,395 |  | 219,743