Examine how organisations compile financial records and compute financial statements; and analyse the legislation, accounting concepts and principles that underpin financial statements. Assessment Brief Submission details Module title: Managerial Finance for the Built Environment (Resit)
Module code: UBLMKW-15-M
Assessment title: Coursework
Assessment type: Coursework
Assessment weighting: 100% of total module mark
Size or length of assessment: 3,000 Maximum word count (no +/- 10% to be used)
Module learning outcomes assessed by this task: Examine how organisations compile financial records and compute financial statements; and analyse the legislation, accounting concepts and principles that underpin financial statements.
Evaluate and interpret the contents of financial reports with the use of recognised tools to assess a company’s performance and financial position.
Examine and discuss the principles of costing, overheads, break-even analysis, and pricing theories; and analyse how organisations prepare and use budgets
Critically apply and appraise the uses and management of finance and accounting concepts and techniques to an organisation
Use of AI in assessment: You can use AI to help you structure your report, in particular in the earlier contextual sections of the report. However you are encouraged to be critical of the content produced by AI tools (in the past students have failed this report for including incorrect/outdated information generated by AI). You will struggle to effectively use AI in the data-based sections as you need to integrate results from your own data analysis. You can find out more about AI study skills here.
Guidance on Referencing (inc AI): Please note that the aim of referencing is to demonstrate you have read and understood a range of sources to evidence your key points. You need to list the references consistently and in such a way as to ensure the reader can follow up on the sources for themselves.
Submission and feedback dates Submission deadline: Before 14:00 on 13th July 2026 (eligible for 48 hour late submission window)
Submission format: Submission must have three (3) electronic files ONLY in the following format.
The report containing both parts 1 and 2, a one-page executive summary at the front of the report and any appendices and index MUST be submitted as a single MS WORD file only.
A single spreadsheet file (in MS Excel) containing (at least) two (2) separate worksheets (labelled appropriately) for the appendices of all the calculations. The worksheet for Part1 must enable the marker to review the equations and calculations used and to trace the figures back to the Annual Report (see 3 below.)
The pdf file of the FULL ANNUAL REPORT(s) relating to the company being analysed.
Note: Please DO NOT just paste pictures of extracts of the Excel file since we will need to see your calculations. Ensure that this Excel file is uploaded as a separate file and DO NOT EMBED it in the MS WORD file – embedded files that cannot open will be deemed as missing and therefore make your work incomplete.
Marks and Feedback due on: 10th August 2026.
N.B. all times are 24-hour clock, current local time (at time of submission) in the UK
Marks and Feedback will be provided via: Blackboard highlighting how you performed against each marking criteria (this will also in most cases include qualitative comments against each criterion).
Completing your assessment What am I required to do on this assessment? Purpose The coursework is intended to provide you with the opportunity to demonstrate understanding and integration of the various aspects of the programme and this module. The aim should be to obtain, analyse and interpret financial information; assess the financial viability of a project and integrate them into a balanced decision-making framework.
Project Brief: MF4BE, a leading local housing developer of the Southwest is considering a new housing development to be built under a quasi-social housing agreement with a national house-building firm. Several sites were identified in the initial feasibility studies, however, many of these required substantial demolitions of existing dwelling houses and relocation during construction and have thus been rejected.
The proposed development will take place on a site in a new neighbourhood called East of Harry Stoke (EoHS) near Stoke Gifford situated on the urban edge of north Bristol near the University of the West of England and close to the M32 and M4 motorways. This site is mostly owned by Crest Nicholson and South Gloucestershire Council who intend to deliver about 2000 houses, while some parts are owned by other private landowners. This site is in high demand owing to its accessibility. MF4BE has purchased 4.5 hectares of the EoHS land from private landowners for £4.025 million per hectare to enable it to carry out this development. MF4BE plans to develop the site to provide a mix of housing (including family housing, flats and sheltered accommodation), together with commercial uses in future and provide some open spaces. In keeping with this, the average dwelling per hectare (density) for this development should NOT exceed 30.
To achieve this undertaking, MF4BE is considering engaging a reputable construction company or housebuilder from a list of firms that have expressed interest.
You are required to provide a report that will contain the following: Part 1: 57 Marks An assessment of the suitability of the chosen construction or housebuilder firm as a construction company or housebuilder for this project (1800 words).
To deliver this, you are required to obtain the most recently published “FULL ANNUAL REPORT” for an existing construction company or housebuilder of your choice. The annual report must be for a UK PLC that is listed/quoted on the UK Stock Exchange and must be in the English language.
You are required to assess the suitability of the chosen construction company or housebuilder, as a building contractor by preparing a report on the financial “health” of this company, including a short introduction and background on the chosen company. This should be done by making use of financial ratios as revealed or implied by the most recent FULL annual report and its financial statements. You must provide figures and calculations for all the financial ratios (excluding the investment ratios) presented in the first half of this module.
Your report should be clear and succinct as if prepared for your boss (with no accounting knowledge) who is a very busy person with limited time to read it before an important meeting. All relevant information in the annual report should be used as necessary.
The detailed calculations of all ratios, (from the basic equation to the final figure calculated) must be shown in FULL and must be attached separately as part of the Appendices either in Microsoft Word or Microsoft Excel.
You must analyse the ratios and comment on:
The change in the ratios over the time period, using a minimum of two consecutive years of financial accounts.
The trends shown by the data.
Through reviewing the annual reports, any reasons that you can see for the movements in the figures, or areas of activity that are driving the changes.
When analysing the financial ratios, you must compare the ratios with an industry comparator and analyse the differences identified.
Your conclusion to Part 1 must contain a recommendation as to whether the company analysed is suitable to help undertake the project. It should also draw on the rest of your report in order to reflect the key reasons for your recommendation.
(Note: Please restrict yourself to just the ratios covered in class, you need not calculate the investment ratios).
A complete copy of the FULL ANNUAL REPORT must be attached as a separate file in the submission. DO NOT use the interim (half-year) annual report.
NOTE: YOU WILL NOT RECEIVE ANY MARKS IF YOU USE A COMPANY THAT IS NOT IN THE TABLE BELOW.
Select one (1) company from this table
Costain Group PKC
Galliford Try
Henry Boot PLC
Mears Group PLC
MJ Gleeson PLC
Redrow PLC
Watkins Jones PLC
The full annual report can be obtained online from the respective company’s website or by carrying out a search using your preferred internet “search engine”. Use the FAME database (accessible through the UWE Library) to check this and only use companies that are “Active and Publicly quoted”. Note that FAME should only be used to compare the ratios, but all the ratios should be calculated manually.
You must use the most recent annual report available to you. A UK PLC must file its financial statements within 6 months of its year-end or face substantial penalties so this will help you ensure you have the most recent accounts.
Note: If the most recent annual report is not used, your mark will be penalised.
Part 2: 38 Marks Development decision-making (1200 words) You are required to propose two (2) housing schemes on the site for MF4BE to pick from. Decide on the total number of residential dwellings proposed for this site and the housing mix and types (e.g., 1 bedroom, 2 bedrooms etc). Note: a minimum of three house types is required for both proposed schemes.
To enable MF4BE in decision-making you must carry out the following tasks:-
Undertake breakeven analyses (charts included) based on only the development of houses on both proposed schemes. Based on the breakeven analyses, advise MF4BE on which of the two schemes is the best. Market information can be gleaned from a variety of databases e.g., “Rightmove” that will provide reasonable comparables. Cost information can be obtained from sources such as the Building Cost Information Service (BCIS) or Spon’s.
(18 marks)
With the use of the information from (a) above, advise MF4BE on the viability of the two proposed schemes by carrying out capital budgeting using the Return of Capital Employed (ROCE), Payback Period (PP), Net Present Value (NPV) and Internal Rate of Return (IRR). Discuss which of these appraisal methods IS the most suitable for this task and advise which of the two proposed schemes is the best. Make appropriate assumptions regarding the timing of the construction and sale of the units.
(22 marks)
Overall Presentation (5 marks) Where should I start? You need to start by obtaining a most recent annual report of a construction company or housebuilder which is a PLC and whose shares are quoted on the stock exchange
What do I need to do to pass? Demonstrate understanding of the brief
Demonstrate that you can read, analyse, and interpret financial accounts
Demonstrate that you can carry out a breakeven analyse using the relevant measures and undertake to assess the viability of a project through the use of capital budgeting
Present results consistent with the instructions
Present the report in an acceptable professional standard
How do I achieve high marks in this assessment? Please refer to the assessment criteria
How does the learning and teaching relate to the assessment? The aim of this coursework is to assess your knowledge of how financial C management accounting and financial management can be used for decision-making in the built environment.
What additional resources may help me complete this assessment? Financial Analysis Made Easy (FAME)
Building Cost Information System (BCIS)
Dwelling Types and Sizes (sq. m) (Dwellingsizesurvey)
Check the reading list
Also see the discussion board where you can ask questions. Before emailing the tutor ensure that you check the discussion board as the question could have already been addressed there.
Library guide on reading and writing.
Library guide on research skills.Library guide on time managementLibrary guide on UWE referencing.
What do I do if I am concerned about completing this assessment? It is recommended that you review all of the relevant materials on Blackboard. You can also speak to the module leader (Harry West) for advice and guidance.
UWE Bristol offer a range of Assessment Support Options that you can explore through thislink, and both Academic Support and Wellbeing Support are available.
For further information, please see the Academic Survival Guide.
How do I avoid an Assessment Offence on this module? This is an individual coursework which you must undertake and complete yourself. Students should not work together, nor should two students submit the same piece of work. Any student(s) suspected of plagiarism/collusion/falsification will be reported to the University Assessment Offence Panel and the AO process will be followed in full.
Use the support above if you feel unable to submit your own work for this module.
Marks and Feedback Your assessment will be marked according to the following marking criteria.
Assessment Criteria Managerial Finance for the Built Environment %
Descriptor Total 100
Part A: Ratio Calculations
(17)
Part A: Financial health analysis
(40)
Part B: Calculations
(20)
Part B: Analysis and viability assessment
(18)
Presentation (5)
Distinction
Outstanding
An outstanding report will completely meet all aspects of the brief and show evidence of independent
/innovative
thought and/or critical analysis.
All the relevant ratios for both years of the most recent annual report of either a construction company or housebuilder which is a plc will be calculated accurately, showing all the workings in the
appendix.
All the relevant ratios will be clearly defined, with correct, detailed analysis, and where possible compared with the peers/industry when analysing each ratio to assess the financial health of the company. The information in the annual report will be used as appropriate.
Recommendations will also be provided as tasked in part 1. The significance of the findings will be evaluated in a manner which meets the requirements of the brief and demonstrates an
outstanding level of insight, consistency and
understanding of the relevant concepts. There will be evidence of reading, analysis, and presentation beyond the conventional styles.
All the relevant calculations used needed to undertake breakeven analyses and the four capital budgeting methods will be accurate for both proposed schemes using the appropriate and relevant information based on the site and the parameters of the brief. These will be presented professionally in spreadsheets as appropriate. For the calculations
to be considered outstanding, the
cash flow should be extended beyond the conventional.
The relevant analyses for the breakeven measures will be offered to help select the best scheme. For capital budgeting, the analyses will be based on all the methods highlighting the viability to help recommend the best method and scheme. The significance of the findings will be evaluated in a manner which meets the requirements of the brief and
demonstrates an outstanding level of
insight, consistency and understanding of the relevant concepts. There will be evidence of reading, analysis, and presentation beyond the conventional styles.
The report will be written to the highest standards of literacy and professionally presented and well-referenced.
Exceptional
An exceptional report will meet all aspects of the brief.
All the relevant ratios for both years of the most recent annual report of either a construction company or housebuilder which is a plc will be calculated accurately,
showing all the workings in the appendix, with perhaps only very minor errors.
The relevant ratios will be clearly defined, with correct, detailed analysis, and where possible compared with the peers/industry when analysing each ratio to assess the financial health of the company. The information in the annual will be used as appropriate.
Recommendations will also be provided as tasked in part 1. The significance of the findings will be evaluated in a manner which meets the requirements of the brief and demonstrates an
exceptional level of insight, consistency and
understanding of the relevant concepts. Where appropriate, there will be evidence of reading, analysis, and presentation beyond the conventional styles.
The relevant calculations used needed to undertake breakeven analyses and the four capital budgeting methods will be accurate but perhaps with only minor errors for both proposed schemes using the appropriate and relevant information based on the site and the parameters of the brief. These should be presented professionally in spreadsheets as appropriate. For the calculations
to be considered exceptional
there should be an attempt to extend the cash flow beyond the conventional.
The relevant analyses for the breakeven measures will be offered to help select the best scheme. For capital budgeting, the analyses will be based on all the methods highlighting their viability to help recommend the best method and scheme. The significance of the findings will be evaluated in a manner which meets the requirements of the brief and
demonstrates an exceptional level of
insight, consistency and understanding of the relevant concepts. Where appropriate, there will be evidence of reading, analysis, and presentation beyond the conventional styles.
The report will be written to high standards of literacy and neatly presented and well-referenced.
Excellent
An excellent report will meet all aspects of the brief.
The relevant ratios for both years of the most recent annual report of either a construction company or housebuilder which is a plc will be calculated accurately, showing all the workings in the
The relevant ratios will be clearly defined, with correct, detailed analysis, and where possible compared with the peers/industry when analysing each ratio to assess the financial health of the company. The information in the annual report will be used as appropriate.
Recommendations will also be provided as tasked in part 1. The significance of the findings
will be evaluated in a manner which meets the
The relevant calculations used needed to undertake breakeven analyses and the four capital budgeting methods will be accurate but perhaps with only minor errors for both proposed schemes using the appropriate and relevant information based on
the site and the parameters of the
The relevant analyses for the breakeven measures will be offered to help select the best scheme. For capital budgeting, the analyses will involve all the methods highlighting their viability to help recommend the best method and scheme. The significance of the findings will be evaluated in a manner which meets the
requirements of the brief and
The report will be written to high standards of literacy and neatly presented and well referenced
%
Descriptor Total 100
Part A: Ratio Calculations
(17)
Part A: Financial health analysis
(40)
Part B: Calculations
(20)
Part B: Analysis and viability assessment
(18)
Presentation (5)
appendix, with perhaps only minor errors.
requirements of the brief and demonstrates an excellent level of insight, consistency and understanding of the relevant concepts. Where appropriate, there will be evidence of reading, analysis, and presentation beyond the conventional styles.
brief. These should be presented professionally in spreadsheets as appropriate.
demonstrates an excellent level of insight,
consistency and understanding of the relevant concepts. Where appropriate there will be evidence of reading, analysis, and presentation beyond the conventional.
Merit 60-69
MERIT
A good /very good report will meet almost all aspects of the brief, although there might be some minor omissions
of detail.
The relevant ratios for both years of the most recent annual report of either a construction company or housebuilder which is a plc will be calculated accurately, showing all the workings in the appendix, although there may be some minor errors and omissions.
The relevant ratios will be defined, with correct, analysis, and where possible compared with the peers/ to assess the financial health of the company. The information in the annual report will be used as appropriate Recommendations will also be provided as tasked in part 1. The significance of the findings will be evaluated in a manner which meets the requirements of the
brief and demonstrates a good understanding of
the relevant concepts. Where appropriate, there will be evidence of reading, analysis and presentation beyond the conventional
The relevant calculations used needed to undertake breakeven analyses and the four capital budgeting methods will be accurate although there may be some minor errors and omissions for both proposed schemes using the appropriate and relevant information based on the site and the parameters of the brief. These should be presented professionally in spreadsheets as appropriate.
The relevant analyses for some breakeven measures will be offered to help select the best scheme. For capital budgeting, the analyses will involve most of the methods highlighting the viability to help recommend the best method and scheme. The significance of the findings will be evaluated in a manner which meets the
requirements of the brief and demonstrates a good understanding of the relevant concepts, though there may be some lapses. Where appropriate there will be evidence of reading and good application of concepts.
The report will be clearly written and professionally presented with good referencing.
Pass
PASS
An adequate / competent report will meet most aspects of the brief.
The relevant ratios for both years of the most recent annual report of either a construction company or housebuilder which is a plc will be calculated appropriately, showing some workings in the appendix, although there may be some errors and omissions.
The relevant ratios will be defined, with reasonable analysis, and where possible compared with some peers/ in order in a generic manner to assess the financial health of the company. Partial recommendations will also be provided as tasked in part 1. The significance of the findings will be evaluated in a manner which
meets the requirements of the brief and demonstrates a sound and substantive understanding of the relevant concepts though there could be some misunderstandings, errors, or omissions.
The relevant calculations used needed to undertake breakeven analyses and the four capital budgeting methods will be reasonably accurate although there may be some minor errors and omissions for both proposed schemes using the appropriate and relevant information based on the site and the parameters of the brief. These should be presented in spreadsheets as appropriate
The relevant analyses for some breakeven measures will be offered to help select the best scheme. For capital budgeting, the analyses should involve some methods highlighting the viability to help recommend the best method and scheme. The significance of the findings will be evaluated in a manner which meets the requirements of the brief and
demonstrates a sound and substantive
understanding of the relevant concepts though there could be some misunderstandings, errors, or omissions.