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frs-bus:OrdinaryShareClass1 2022-03-31 09484372 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 09484372 frs-bus:OrdinaryShareClass2 2021-03-31 09484372 frs-bus:OrdinaryShareClass2 2022-03-31 09484372 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 09484372 frs-bus:OrdinaryShareClass3 2021-03-31 09484372 frs-bus:OrdinaryShareClass3 2022-03-31 09484372 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 09484372 frs-bus:OrdinaryShareClass4 2021-03-31 09484372 frs-bus:OrdinaryShareClass4 2022-03-31 09484372 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 09484372 frs-bus:OrdinaryShareClass5 2021-03-31 09484372 frs-bus:OrdinaryShareClass5 2022-03-31 09484372 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 09484372 frs-bus:PreferenceShareClass1 2021-03-31 09484372 frs-bus:PreferenceShareClass1 2022-03-31 09484372 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 09484372 frs-bus:PreferenceShareClass2 2021-03-31 09484372 frs-bus:PreferenceShareClass2 2022-03-31 09484372 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 09484372 frs-bus:PreferenceShareClass3 2021-03-31 09484372 frs-bus:PreferenceShareClass3 2022-03-31 09484372 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 09484372 frs-bus:PreferenceShareClass4 2021-03-31 09484372 frs-bus:PreferenceShareClass4 2022-03-31 09484372 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 09484372 frs-bus:PreferenceShareClass5 2021-03-31 09484372 frs-bus:PreferenceShareClass5 2022-03-31 09484372 1 2021-04-01 2022-03-31 09484372 1 2022-03-31 09484372 1 2021-04-01 2022-03-31 09484372 frs-core:LeasedAssets 2021-04-01 2022-03-31 09484372 frs-core:OwnedAssets 2021-04-01 2022-03-31 09484372 frs-core:CurrencyRisk 2021-04-01 2022-03-31 09484372 frs-core:MarketRisk 2021-04-01 2022-03-31 09484372 frs-core:InterestRateRisk 2021-04-01 2022-03-31 09484372 frs-core:DeferredTaxation 2021-04-01 2022-03-31 09484372 frs-core:DeferredTaxation 2021-03-31 09484372 frs-core:DeferredTaxation 2022-03-31 09484372 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2021-03-31 09484372 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 09484372 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 09484372 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 09484372 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 09484372 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 09484372 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 09484372 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 09484372 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 09484372 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 09484372 frs-core:TaxCreditsDeferredTax 2022-03-31 09484372 frs-core:CostValuation 2021-03-31 09484372 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Registered number: 09484372
Focuss Mechanical Services Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Abridged Financial Statements 4—5
Page 1
Abridged Balance Sheet
Registered number: 09484372
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 1,632 2,195
1,632 2,195
CURRENT ASSETS
Stocks 2,000 2,000
Debtors 10 12,000
Cash at bank and in hand 58,030 41,656
60,040 55,656
Creditors: Amounts Falling Due Within One Year (15,593 ) (8,861 )
NET CURRENT ASSETS (LIABILITIES) 44,447 46,795
TOTAL ASSETS LESS CURRENT LIABILITIES 46,079 48,990
NET ASSETS 46,079 48,990
CAPITAL AND RESERVES
Called up share capital 4 4 4
Profit and Loss Account 46,075 48,986
SHAREHOLDERS' FUNDS 46,079 48,990
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Paul Cuss
Director
22/09/2023
The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 April 2021 4 36,761 36,765
Profit for the year and total comprehensive income - 44,225 44,225
Dividends paid - (32,000) (32,000)
As at 31 March 2022 and 1 April 2022 4 48,986 48,990
Profit for the year and total comprehensive income - 36,089 36,089
Dividends paid - (39,000) (39,000)
As at 31 March 2023 4 46,075 46,079
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Page 4
Notes to the Abridged Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% on SLM
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Office and administration 4 4
4 4
Page 4
Page 5
3. Tangible Assets
Total
£
Cost
As at 1 April 2022 5,551
Additions 859
As at 31 March 2023 6,410
Depreciation
As at 1 April 2022 3,356
Provided during the period 1,422
As at 31 March 2023 4,778
Net Book Value
As at 31 March 2023 1,632
As at 1 April 2022 2,195
4. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 4 4
5. General Information
Focuss Mechanical Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09484372 . The registered office is 11 Rock House Way, Wakefield, West Yorkshire, WF5 0BG.
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