IRIS Accounts Production v25.4.12.37 14921539 Board of Directors 1.7.24 31.12.25 31.12.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 14921539 2024-06-30 14921539 2025-12-31 14921539 2024-07-01 2025-12-31 14921539 2023-06-06 14921539 2023-06-07 2024-06-30 14921539 2024-06-30 14921539 ns15:EnglandWales 2024-07-01 2025-12-31 14921539 ns14:PoundSterling 2024-07-01 2025-12-31 14921539 ns10:Director1 2024-07-01 2025-12-31 14921539 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-12-31 14921539 ns10:SmallEntities 2024-07-01 2025-12-31 14921539 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-12-31 14921539 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-12-31 14921539 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-12-31 14921539 ns10:FullAccounts 2024-07-01 2025-12-31 14921539 ns10:Director2 2024-07-01 2025-12-31 14921539 ns10:Director3 2024-07-01 2025-12-31 14921539 ns10:RegisteredOffice 2024-07-01 2025-12-31 14921539 ns5:CurrentFinancialInstruments 2025-12-31 14921539 ns5:CurrentFinancialInstruments 2024-06-30 14921539 ns5:Non-currentFinancialInstruments 2025-12-31 14921539 ns5:Non-currentFinancialInstruments 2024-06-30 14921539 ns5:ShareCapital 2025-12-31 14921539 ns5:ShareCapital 2024-06-30 14921539 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 14921539 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 14921539 ns5:PlantMachinery 2024-07-01 2025-12-31 14921539 ns5:FurnitureFittings 2024-07-01 2025-12-31 14921539 ns5:MotorVehicles 2024-07-01 2025-12-31 14921539 ns5:ComputerEquipment 2024-07-01 2025-12-31 14921539 ns5:PlantMachinery 2024-06-30 14921539 ns5:FurnitureFittings 2024-06-30 14921539 ns5:MotorVehicles 2024-06-30 14921539 ns5:ComputerEquipment 2024-06-30 14921539 ns5:PlantMachinery 2025-12-31 14921539 ns5:FurnitureFittings 2025-12-31 14921539 ns5:MotorVehicles 2025-12-31 14921539 ns5:ComputerEquipment 2025-12-31 14921539 ns5:PlantMachinery 2024-06-30 14921539 ns5:FurnitureFittings 2024-06-30 14921539 ns5:MotorVehicles 2024-06-30 14921539 ns5:ComputerEquipment 2024-06-30 14921539 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-07-01 2025-12-31 14921539 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-12-31 14921539 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 14921539 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 14921539 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-12-31 14921539 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-06-30 14921539 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2025-12-31 14921539 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2024-06-30 14921539 ns5:HirePurchaseContracts 2025-12-31 14921539 ns5:HirePurchaseContracts 2024-06-30 14921539 ns5:WithinOneYear 2025-12-31 14921539 ns5:WithinOneYear 2024-06-30 14921539 ns5:BetweenOneFiveYears 2025-12-31 14921539 ns5:BetweenOneFiveYears 2024-06-30 14921539 ns5:AllPeriods 2025-12-31 14921539 ns5:AllPeriods 2024-06-30 14921539 ns5:AcceleratedTaxDepreciationDeferredTax 2025-12-31 14921539 ns5:AcceleratedTaxDepreciationDeferredTax 2024-06-30 14921539 ns5:DeferredTaxation 2024-06-30 14921539 ns5:DeferredTaxation 2024-07-01 2025-12-31 14921539 ns5:DeferredTaxation 2025-12-31

REGISTERED NUMBER: 14921539 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 JULY 2024 TO 31 DECEMBER 2025

FOR

FEATURE ARCHITECTURAL FABRICATIONS

LIMITED

| FEATURE ARCHITECTURAL FABRICATIONS |

| LIMITED (REGISTERED NUMBER: 14921539) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JULY 2024 TO 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| FEATURE ARCHITECTURAL FABRICATIONS |

| LIMITED |

COMPANY INFORMATION

FOR THE PERIOD 1 JULY 2024 TO 31 DECEMBER 2025

| DIRECTORS: | Mrs V A Mercer

| Mr N A McKee

| Mr C I McKee

| REGISTERED OFFICE: | 1 Harvington Business Park

| Brampton Road

| Eastbourne

| East Sussex

| BN22 9BN

| REGISTERED NUMBER: | 14921539 (England and Wales)

| ACCOUNTANTS: | Honey Barrett Limited

| 53 Gildredge Road

| Eastbourne

| East Sussex

| BN21 4SF

| FEATURE ARCHITECTURAL FABRICATIONS |

| LIMITED (REGISTERED NUMBER: 14921539) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 125,144 |  | 77,793 |  |

CURRENT ASSETS

Stocks | 65,580 |  | 35,638 |  |

Debtors | 6 | 373,994 |  | 558,476 |  |

Cash at bank and in hand | 221,122 |  | 99,330 |  |

660,696 |  | 693,444 |  |

CREDITORS

Amounts falling due within one year | 7 | 395,850 |  | 546,332 |  |

NET CURRENT ASSETS | 264,846 |  | 147,112 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 389,990 |  | 224,905 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (11,736 | ) | - |  |

PROVISIONS FOR LIABILITIES | 10 | (29,703 | ) | (17,711 | ) |

NET ASSETS | 348,551 |  | 207,194 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 300 |  | 300 |  |

Retained earnings | 348,251 |  | 206,894 |  |

SHAREHOLDERS' FUNDS | 348,551 |  | 207,194 |  |

| FEATURE ARCHITECTURAL FABRICATIONS |

| LIMITED (REGISTERED NUMBER: 14921539) |

BALANCE SHEET - continued

31 DECEMBER 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 March 2026 and were signed on its behalf by:

Mrs V A Mercer - Director

| FEATURE ARCHITECTURAL FABRICATIONS |

| LIMITED (REGISTERED NUMBER: 14921539) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JULY 2024 TO 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Feature Architectural Fabrications Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | STATEMENT OF COMPLIANCE

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

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 33% on cost

| Motor vehicles | - | 25% on reducing balance

| Equipment | - | 33% on cost

| All fixed assets are initially recorded at cost.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and conditions.

| At each reporting date, an assessment is made for the impairment due to obsolescence or slow movement. Any excess of the carrying amount of stocks over its estimates selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

| FEATURE ARCHITECTURAL FABRICATIONS |

| LIMITED (REGISTERED NUMBER: 14921539) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JULY 2024 TO 31 DECEMBER 2025

3. | ACCOUNTING POLICIES - continued

| Financial instruments

| The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities, like trade and other accounts receivable and payable, loans from banks and other third parties and loans to / from related parties.

| Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the present value of the future cash flows and subsequently measured at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted transaction price less any impairment.

| If the arrangements of a short term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of the estimated cash flows discounted at the asset's original effective rate.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet and measured as detailed above.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

| Finance costs are charged to the profit and loss over the term of the financial asset / liability using the effective interest method so that the amount charged is at a constant rate on the carrying amount.

| FEATURE ARCHITECTURAL FABRICATIONS |

| LIMITED (REGISTERED NUMBER: 14921539) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JULY 2024 TO 31 DECEMBER 2025

3. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

| 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.

| Hire purchase and operating leases

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 23 (2024 - 7 ) .

| FEATURE ARCHITECTURAL FABRICATIONS |

| LIMITED (REGISTERED NUMBER: 14921539) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JULY 2024 TO 31 DECEMBER 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 July 2024 | 20,180 |  | 1,528 |  | 65,192 |  | 2,850 |  | 89,750 |  |

| Additions | 46,649 |  | - |  | 33,211 |  | 6,187 |  | 86,047 |  |

| At 31 December 2025 | 66,829 |  | 1,528 |  | 98,403 |  | 9,037 |  | 175,797 |  |

| DEPRECIATION

| At 1 July 2024 | 2,470 |  | 399 |  | 8,858 |  | 230 |  | 11,957 |  |

| Charge for period | 7,258 |  | 757 |  | 27,786 |  | 2,895 |  | 38,696 |  |

| At 31 December 2025 | 9,728 |  | 1,156 |  | 36,644 |  | 3,125 |  | 50,653 |  |

| NET BOOK VALUE

| At 31 December 2025 | 57,101 |  | 372 |  | 61,759 |  | 5,912 |  | 125,144 |  |

| At 30 June 2024 | 17,710 |  | 1,129 |  | 56,334 |  | 2,620 |  | 77,793 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| Additions | 20,590 |  |

| At 31 December 2025 | 20,590 |  |

| DEPRECIATION

| Charge for period | 5,148 |  |

| At 31 December 2025 | 5,148 |  |

| NET BOOK VALUE

| At 31 December 2025 | 15,442 |  |

| FEATURE ARCHITECTURAL FABRICATIONS |

| LIMITED (REGISTERED NUMBER: 14921539) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JULY 2024 TO 31 DECEMBER 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 19,633 |  | 111,518 |  |

| Amounts receivable on contracts | 278,716 |  | 380,904 |  |

| VAT | 62,288 |  | 40,256 |  |

| Prepayments and accrued income | 13,357 |  | 25,798 |  |

373,994 |  | 558,476 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 9) | 4,719 |  | - |  |

| Trade creditors | 231,245 |  | 282,274 |  |

| Corporation tax | 130,132 |  | 68,550 |  |

| PAYE and social security | 14,623 |  | 6,302 |  |

| Other creditors | 9,141 |  | 142,966 |  |

| Accruals and deferred income | 5,990 |  | 46,240 |  |

395,850 |  | 546,332 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 9) | 11,736 |  | - |  |

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 4,719 |  | - |  |

| Between one and five years | 11,736 |  | - |  |

16,455 |  | - |  |

| FEATURE ARCHITECTURAL FABRICATIONS |

| LIMITED (REGISTERED NUMBER: 14921539) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JULY 2024 TO 31 DECEMBER 2025

9. | LEASING AGREEMENTS - continued

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 15,954 |  | 53,180 |  |

| Between one and five years | - |  | 39,885 |  |

15,954 |  | 93,065 |  |

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 29,703 |  | 17,711 |  |

| Deferred |

| tax |

£ |

| Balance at 1 July 2024 | 17,711 |  |

| Provided during period | 11,992 |  |

| Balance at 31 December 2025 | 29,703 |  |

11. | CALLED UP SHARE CAPITAL

| Allocated, issued and fully paid:

| Number: |  | Class: |  | Nominal value: |  |  | £ |  |

| 100 |  | Ordinary A |  | £1 |  |  | 100 |  |

| 50 |  | Ordinary B |  | £1 |  |  | 50 |  |

| 50 |  | Ordinary C |  | £1 |  |  | 50 |  |

| 50 |  | Ordinary D |  | £1 |  |  | 50 |  |

| 50 |  | Ordinary E |  | £1 |  |  | 50 |  |

|  | 300 |  |