Facai Limited - Filleted accounts

Registered number

07016228

Facai Limited

Filleted Accounts

31 December 2025

Facai Limited
Registered number:		07016228
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		471,837			462,689

Current assets
Debtors	4	696,214			555,340
Investments held as current assets	5	2,631			83,936
Cash at bank and in hand		45,646			13,644
		744,491			652,920

Creditors: amounts falling due within one year	6	(88,585)			(55,038)

Net current assets			655,906			597,882

Net assets			1,127,743			1,060,571

Capital and reserves
Called up share capital			1			1
Profit and loss account			1,127,742			1,060,570

Shareholder's funds			1,127,743			1,060,571	1277606

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 member has 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.




John Buckle
Director
Approved by the board on 9 September 2026

Facai 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:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	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.

	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.

	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.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		1


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	475,830		16,288		20,500		512,618
	Additions	-		13,832		-		13,832
	At 31 December 2025	475,830		30,120		20,500		526,450

	Depreciation
	At 1 January 2025	31,877		12,927		5,125		49,929
	Charge for the year	-		840		3,844		4,684
	At 31 December 2025	31,877		13,767		8,969		54,613

	Net book value
	At 31 December 2025	443,953		16,353		11,531		471,837
	At 31 December 2024	443,953		3,361		15,375		462,689


4	Debtors					2025		2024
£							£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest					696,214		555,340


5	Investments held as current assets					2025		2024
£							£
	Fair value
	Unlisted investments					2,631		83,936

	Increase/(decrease) in fair value included in the profit and loss account for the financial year
	Unlisted investments					(31,310)		15,637



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

	Bank loans and overdrafts					64		-
	Taxation and social security costs					31,380		44,030
	Other creditors					57,141		11,008
						88,585		55,038


7	Other information

	Facai Limited is a private company limited by shares and incorporated in England. Its registered office is:
	6 Mulgrave Road
	London
	W5 1LE