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Registered Number: 11585716
England and Wales

 

 

 

FOCALSUN LTD


Abridged Accounts
 


Period of accounts

Start date: 01 July 2022

End date: 30 June 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 June 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
ADVANTAX ACCOUNTANTS LTD
30 June 2023



....................................................
ADVANTAX ACCOUNTANTS LTD
Unit F-10, Southall Town Hall
1 High Street
Southall
UB13HA
13 February 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets   15,897 
Tangible fixed assets   3,083 
  18,980 
Current assets      
Cash at bank and in hand 2,686    93,240 
Creditors: amount falling due within one year (27,736)   (30,051)
Net current liabilities (25,050)   63,189 
 
Total assets less current liabilities (25,050)   82,169 
Creditors: amount falling due after more than one year (16,378)   (82,044)
Net liabilities (41,428)   125 
 

Capital and reserves
     
Called up share capital   100 
Profit and loss account (41,428)   25 
Shareholder's funds (41,428)   125 
 


For the year ended 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 13 February 2024 and were signed by:


-------------------------------
Niall Arthur HAUGHIAN
Director
2
General Information
FOCALSUN LTD is a private company, limited by shares, registered in England and Wales, registration number 11585716, registration address 241A, Lady Margaret Road, Southall, UB1 2PU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Development expenditures
Research and development expenditure is charged to the income statement in the period in which it is incurred. However, where the directors are satisfied as to the technical, commercial and financial viability of individual projects, development expenditure is deferred and amortised over years during which the company is expected to benefit.
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 3).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 July 2022 2,559    2,559 
Additions 607    607 
Disposals (83)   (83)
At 30 June 2023 3,083    3,083 
Depreciation
At 01 July 2022  
Charge for year  
On disposals  
At 30 June 2023  
Net book values
Closing balance as at 30 June 2023  
Opening balance as at 01 July 2022 3,083    3,083 


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