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Focused Nutrition Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Teale & Co
1 Industrial Street
Bingley
West Yorkshire
BD16 4JG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03692248
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 131,680 98,953
131,680 98,953
CURRENT ASSETS
Stocks 5 115,090 126,719
Debtors 6 547,391 273,800
Cash at bank and in hand 46,622 20,135
709,103 420,654
Creditors: Amounts Falling Due Within One Year 7 (245,920 ) (236,597 )
NET CURRENT ASSETS (LIABILITIES) 463,183 184,057
TOTAL ASSETS LESS CURRENT LIABILITIES 594,863 283,010
Creditors: Amounts Falling Due After More Than One Year 8 (96,885 ) (110,572 )
NET ASSETS 497,978 172,438
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 497,878 172,338
SHAREHOLDERS' FUNDS 497,978 172,438
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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.
On behalf of the board
Mr J Rooney
Director
01/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Focused Nutrition Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03692248 . The registered office is Unit 8 Vaughan Road, Stockport, Cheshire, SK4 2PQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Leasehold 20% Straight line
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 20% Straight line
2.4. 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.
2.5. 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
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2.5. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2022: 16)
18 16
4. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2023 33,572 - 236,614 270,186
Additions 2,055 6,500 58,753 67,308
Disposals - - (4,424 ) (4,424 )
As at 31 December 2023 35,627 6,500 290,943 333,070
Depreciation
As at 1 January 2023 14,462 - 156,771 171,233
Provided during the period 5,512 135 28,934 34,581
Disposals - - (4,424 ) (4,424 )
As at 31 December 2023 19,974 135 181,281 201,390
Net Book Value
As at 31 December 2023 15,653 6,365 109,662 131,680
As at 1 January 2023 19,110 - 79,843 98,953
5. Stocks
2023 2022
£ £
Stock 115,090 126,719
115,090 126,719
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Page 5
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 289,084 234,887
Prepayments and accrued income 37,943 2,594
Other debtors 181,122 3,267
Corporation tax recoverable 20,338 -
VAT 18,904 6,906
547,391 247,654
Due after more than one year
Directors loan account - 26,146
- 26,146
547,391 273,800
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 79,187 96,589
Bank loans and overdrafts 30,456 27,643
Corporation tax 83,276 3,233
Other taxes and social security 9,852 14,911
Accruals and deferred income 42,796 94,221
Director's loan account 353 -
245,920 236,597
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 96,885 110,572
96,885 110,572
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr J Rooney.
Page 5