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REGISTERED NUMBER: 10785286 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 May 2023

for

Focus RD Properties Limited

Focus RD Properties Limited (Registered number: 10785286)






Contents of the Financial Statements
for the Year Ended 31 May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Focus RD Properties Limited

Company Information
for the Year Ended 31 May 2023







DIRECTOR: Dr J D Spratt





SECRETARY:





REGISTERED OFFICE: Flat 12
Sylvan House
St Helens Well
Durham
DH1 4DB





REGISTERED NUMBER: 10785286 (England and Wales)






Focus RD Properties Limited (Registered number: 10785286)

Balance Sheet
31 May 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 536,567 531,295

CURRENT ASSETS
Prepayments and accrued income 412 412
Cash at bank 6,653 5,445
7,065 5,857
CREDITORS
Amounts falling due within one year 5 161,124 153,988
NET CURRENT LIABILITIES (154,059 ) (148,131 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

382,508

383,164

CREDITORS
Amounts falling due after more than one
year

6

364,000

370,000
NET ASSETS 18,508 13,164

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 18,408 13,064
SHAREHOLDERS' FUNDS 18,508 13,164

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Focus RD Properties Limited (Registered number: 10785286)

Balance Sheet - continued
31 May 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 February 2024 and were signed by:





Dr J D Spratt - Director


Focus RD Properties Limited (Registered number: 10785286)

Notes to the Financial Statements
for the Year Ended 31 May 2023

1. STATUTORY INFORMATION

Focus RD Properties Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 15% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Focus RD Properties Limited (Registered number: 10785286)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 June 2022 525,000 8,234 533,234
Additions - 6,704 6,704
At 31 May 2023 525,000 14,938 539,938
DEPRECIATION
At 1 June 2022 - 1,939 1,939
Charge for year - 1,432 1,432
At 31 May 2023 - 3,371 3,371
NET BOOK VALUE
At 31 May 2023 525,000 11,567 536,567
At 31 May 2022 525,000 6,295 531,295

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Amounts owed to group undertakings 159,109 149,153
Taxation and social security 15 1,585
Other creditors 2,000 3,250
161,124 153,988

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.23 31.5.22
£    £   
Other creditors 364,000 370,000