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Company Registration No. 07456177 (England and Wales)
Focus Electrical Services (Southern) Ltd Unaudited accounts for the year ended 30 November 2023
Focus Electrical Services (Southern) Ltd Unaudited accounts Contents
Page
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Focus Electrical Services (Southern) Ltd Company Information for the year ended 30 November 2023
Director
J Mardell
Company Number
07456177 (England and Wales)
Registered Office
203 West Street Fareham Hampshire PO16 0EN
Accountants
TaxSense Accountants Ltd 203 West Street Fareham Hants PO16 0EN
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Focus Electrical Services (Southern) Ltd Accountants' report
Accountants' report to the director of Focus Electrical Services (Southern) Ltd on the preparation of the unaudited statutory accounts for the year ended 30 November 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Focus Electrical Services (Southern) Ltd for the year ended 30 November 2023 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Focus Electrical Services (Southern) Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Focus Electrical Services (Southern) Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Focus Electrical Services (Southern) Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Focus Electrical Services (Southern) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Focus Electrical Services (Southern) Ltd. You consider that Focus Electrical Services (Southern) Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Focus Electrical Services (Southern) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
TaxSense Accountants Ltd 203 West Street Fareham Hants PO16 0EN 11 January 2024
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Focus Electrical Services (Southern) Ltd Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
740 
985 
Current assets
Debtors
478 
623 
Cash at bank and in hand
28,951 
117,947 
29,429 
118,570 
Creditors: amounts falling due within one year
(15,124)
(42,620)
Net current assets
14,305 
75,950 
Net assets
15,045 
76,935 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
15,043 
76,933 
Shareholders' funds
15,045 
76,935 
For the year ending 30 November 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 January 2024 and were signed on its behalf by
J Mardell Director Company Registration No. 07456177
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Focus Electrical Services (Southern) Ltd Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Focus Electrical Services (Southern) Ltd is a private company, limited by shares, registered in England and Wales, registration number 07456177. The registered office is 203 West Street, Fareham, Hampshire, PO16 0EN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Intangible fixed assets and Amortisation
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows: Goodwill - 10% straight line
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance method
Computer equipment
25% on reducing balance method
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Focus Electrical Services (Southern) Ltd Notes to the Accounts for the year ended 30 November 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 December 2022
10,000 
At 30 November 2023
10,000 
Amortisation
At 1 December 2022
10,000 
At 30 November 2023
10,000 
Net book value
At 30 November 2023
- 
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2022
338 
3,814 
4,152 
At 30 November 2023
338 
3,814 
4,152 
Depreciation
At 1 December 2022
329 
2,838 
3,167 
Charge for the year
2 
243 
245 
At 30 November 2023
331 
3,081 
3,412 
Net book value
At 30 November 2023
7 
733 
740 
At 30 November 2022
9 
976 
985 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
623 
Other debtors
478 
- 
478 
623 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
7,282 
16,842 
Trade creditors
274 
905 
Taxes and social security
7,135 
24,118 
Other creditors
328 
508 
Loans from directors
105 
- 
Accruals
- 
247 
15,124 
42,620 
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Focus Electrical Services (Southern) Ltd Notes to the Accounts for the year ended 30 November 2023
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
J Mardell
Director Loan Account
- 
(88,497)
(88,392)
(105)
- 
(88,497)
(88,392)
(105)
10
Average number of employees
During the year the average number of employees was 2 (2022: 4).
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