FMB Annual Report 2025-2026

fmb.org.uk

fmb.org.uk

Financial Statements

Federation of Master Builders Limited (A company limited by guarantee) Registered Number: 00368163

Consolidated Balance Sheet For the year ended 31 December 2025

Federation of Master Builders Limited (A company limited by guarantee)

Consolidated Statement of Comprehensive Income For the year ended 31 December 2025

2025 £

2024 £

Note

Fixed Assets Intangible Assets

203,242

13

295,859

2025 (£)

2024 (£)

Note

3,490,692

Tangible Assets

14

3,348,537

6,060,389

Turnover

4

5,399,332

-

Investments

15

-

(490,386)

Cost of Sales

(485,087)

2,139,000

Investment Property

16

2,139,000

Gross profit

5,570,003

4,914,245

5,832,934

5,783,396

Current Assets Debtors: amounts falling due within one year

(6,364,923)

Administrative expenses

(5,477,279)

691,238

17

644,955

0

Other operating income

5

0

Operating Loss

(794,920)

6

(563,034)

961,288

Cash at bank and in hand

18

1,578,398

1,652,525

2,223,352

363,144

Income received from fixed assets investments

308,075

49,399

Interest receivable and similar income

10

40,618

Creditors: amounts falling due within one year

19 (1,000,240)

(1,139,150)

0

Realised gain on the sale of investment property

0

Net current (liabilities)/assets

652,285

1,084,203

(Loss)/ profit before taxation

(382,377)

(214,341)

Total assets less current liabilities

6,485,219

6,867,599

0

Tax on (loss)/ profit

11

0

Provisions for liabilities Deferred taxation

(Loss)/ profit for the financial year

(382,377)

(214,341)

(477,639)

21

(477,639)

-

Property revaluation and Release of unrealised gains on disposal of property Deferred tax movement on disposal of property / revaluation of property

0

Net assets

6,007,580

6,389,960

-

21

0

Capital and reserves Revaluation reserve

Other comprehensive income for the year

-

0

502,256

502,256

Total comprehensive income for the year

-

0

5,505,324

Profit and loss account

5,887,704

6,007,580

6,389,960

(Loss)/ profit for the year attributable to: Owners of the parent company

(382,377)

(214,341)

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: Phillip Hall , Director – 23rd July 2026.

The notes on pages 19 to 49 form part of these financial statements.

The notes on pages 19 to 49 form part of these financial statements.

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Federation of Master Builders Annual Report 2026

Federation of Master Builders Annual Report 2026

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