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Registration number: 10975123

Focus Referrals Limited

Annual Report and Unaudited Filleted Abridged Financial Statements

for the Year Ended 30 September 2023

 

Focus Referrals Limited

Contents

Abridged Balance Sheet

1 to 2

Notes to the Unaudited Abridged Financial Statements

3 to 4

 

Focus Referrals Limited

(Registration number: 10975123)
Abridged Balance Sheet as at 30 September 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

374,159

351,630

Current assets

 

Stocks

9,185

6,486

Debtors

115,980

151,881

Cash at bank and in hand

 

760,519

519,681

 

885,684

678,048

Creditors: Amounts falling due within one year

(327,871)

(247,030)

Net current assets

 

557,813

431,018

Total assets less current liabilities

 

931,972

782,648

Creditors: Amounts falling due after more than one year

(53,124)

(68,045)

Provisions for liabilities

(78,106)

(87,908)

Net assets

 

800,742

626,695

Capital and reserves

 

Called up share capital

120

120

Profit and loss account

800,622

626,575

Total equity

 

800,742

626,695

 

Focus Referrals Limited

(Registration number: 10975123)
Abridged Balance Sheet as at 30 September 2023

For the financial year ending 30 September 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 of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 17 January 2024
 

Mr M Rhodes

Director

 

Focus Referrals Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Calyx House
South Road
Taunton
Somerset
TA1 3DU

The principal place of business is:
Sandpiper House
Beaumont Cl
Banbury
OX16 1TG

These financial statements were authorised for issue by the director on 17 January 2024.

2

Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover represents the amounts, excluding value added tax, derived from the provision of goods and services to customers during the year.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

 

Focus Referrals Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2023

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Motor Vehicles

25% Reducing balance

Office Equipment

33% Straight line

Plant and Machinery

20% Reducing balance

Fixtures and Fittings

20% Reducing balance

Leasehold Property

20% Straight line

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 10 (2022 - 8).

4

Tangible assets

Total
£

Cost or valuation

At 1 October 2022

547,495

Additions

136,450

At 30 September 2023

683,945

Depreciation

At 1 October 2022

195,865

Charge for the year

113,921

At 30 September 2023

309,786

Carrying amount

At 30 September 2023

374,159

At 30 September 2022

351,630