Facility Performance Consulting Limited

Registered number

09054487

Unaudited Filleted Accounts

31 December 2025

Facility Performance Consulting Limited
Registered number:		09054487
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,290,712			1,314,653
Investments	4		743,135			743,135
			2,033,847			2,057,788

Current assets
Debtors	5	1,546,245			1,930,853
Cash at bank and in hand		601,862			356,124
		2,148,107			2,286,977

Creditors: amounts falling due within one year	6	(1,150,329)			(660,445)

Net current assets			997,778			1,626,532

Total assets less current liabilities			3,031,625			3,684,320

Creditors: amounts falling due after more than one year	7		(901,493)			(901,493)

Provisions for liabilities			(30,284)			(29,984)


Net assets			2,099,848			2,752,843

Capital and reserves
Called up share capital			102			102
Profit and loss account			2,099,746			2,752,741

Shareholders' funds			2,099,848			2,752,843

The director is 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 director acknowledges his 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.




D Francis
Director
Approved by the board on 13 July 2026

Facility Performance Consulting Limited
Notes to the Accounts
for the year ended 31 December 2025


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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Land and buildings			over 50 years
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. One of the investment properties has been valued by an independent valuer and that valuation is included here.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated 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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company (including Directors)
						28		32


3	Tangible fixed assets
				Land and buildings		Plant and machinery etc		Total
£					£		£
	Cost
	At 1 January 2025			1,276,263		128,415		1,404,678
	Additions			-		17,647		17,647
	At 31 December 2025			1,276,263		146,062		1,422,325

	Depreciation
	At 1 January 2025			51,051		38,974		90,025
	Charge for the year			25,525		16,063		41,588
	At 31 December 2025			76,576		55,037		131,613

	Net book value
	At 31 December 2025			1,199,687		91,025		1,290,712
	At 31 December 2024			1,225,212		89,441		1,314,653


4	Investments

Other
investments
£
	Cost
	At 1 January 2025							743,135

	At 31 December 2025							743,135

	Historical cost
	At 1 January 2025							674,768
	At 31 December 2025							674,768

	The properties have been valued at 31 December 2025 by the director of the company in line
	with market value.

5	Debtors					2025		2024
£							£

	Trade debtors					1,266,120		1,391,184
	Other debtors					280,125		539,669
						1,546,245		1,930,853


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					99,507		99,507
	Trade creditors					256,567		47,190
	Corporation tax					-		154,590
	Other taxes and social security costs					280,688		332,540
	Other creditors					513,567		26,618
						1,150,329		660,445


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					901,493		901,493


8	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	D Francis
	Interest free loan	45,000		-		-		45,000

		45,000		-		-		45,000


9	Other information

	Facility Performance Consulting Limited is a private company limited by shares and incorporated in England. Its registered office is:
	The Stanley Building
	7 Pancras Square
	London
	N1C 4AG