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dpl-frs:DistributionCosts dpl-frs:Item2 2022-01-01 2022-12-31 11720410 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2022-01-01 2022-12-31 11720410 dpl-frs:Item3 2022-01-01 2022-12-31 11720410 dpl-frs:Item3 2021-12-31 11720410 dpl-frs:Item3 2022-12-31 11720410 dpl-frs:CostSales dpl-frs:Item3 2022-01-01 2022-12-31 11720410 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 11720410 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 11720410 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 11720410 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 11720410 dpl-frs:Item4 2022-01-01 2022-12-31 11720410 dpl-frs:Item4 2021-12-31 11720410 dpl-frs:Item4 2022-12-31 11720410 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 11720410 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 11720410 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 11720410 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 11720410 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 11720410 dpl-frs:Item5 2022-01-01 2022-12-31 11720410 dpl-frs:Item5 2021-12-31 11720410 dpl-frs:Item5 2022-12-31 11720410 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 11720410 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 11720410 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 11720410 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 11720410 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 11720410 dpl-frs:Item6 2022-01-01 2022-12-31 11720410 dpl-frs:Item6 2021-12-31 11720410 dpl-frs:Item6 2022-12-31 11720410 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 11720410 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 11720410 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 11720410 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 11720410 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 11720410 dpl-frs:Item7 2022-01-01 2022-12-31 11720410 dpl-frs:Item7 2021-12-31 11720410 dpl-frs:Item7 2022-12-31 11720410 dpl-frs:CostSales dpl-frs:Item7 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2022-12-31 11720410 dpl-frs:Item12 2022-01-01 2022-12-31 11720410 dpl-frs:Item12 2021-12-31 11720410 dpl-frs:Item12 2022-12-31 11720410 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 11720410 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 11720410 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 11720410 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 11720410 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 11720410 1 2022-01-01 2022-12-31 11720410 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 11720410
Phokus Management Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Brisan Accountancy Ltd
Canada House, First Floor, 20/20 Business Park
Maidstone
Kent
ME16 0LS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 11720410
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 14,659 17,539
Cash at bank and in hand 26,937 44,303
41,596 61,842
Creditors: Amounts Falling Due Within One Year 6 (31,605 ) (42,548 )
NET CURRENT ASSETS (LIABILITIES) 9,991 19,294
TOTAL ASSETS LESS CURRENT LIABILITIES 9,991 19,294
NET ASSETS 9,991 19,294
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 9,990 19,293
SHAREHOLDERS' FUNDS 9,991 19,294
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 her 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
Miss Vesna Angeleska
Director
26 February 2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Phokus Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11720410 . The registered office is 97 The Grove, West Wickham, BR4 9LA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Computer Equipment 33% on cost
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.
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: 1 (2022: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2023 839
As at 31 December 2023 839
Depreciation
As at 1 January 2023 839
As at 31 December 2023 839
...CONTINUED
Page 2
Page 3
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 -
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 14,400 17,280
Prepayments and accrued income 259 259
14,659 17,539
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 27,859 29,664
VAT 3,649 12,882
Director's loan account 97 2
31,605 42,548
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
8. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 January 2023 Amounts advanced Amounts repaid Amounts written off As at 31 December 2023
£ £ £ £ £
Miss Vesna Angeleska 2 72,296 72,391 - 97
The above loan is unsecured, interest free and repayable on demand.
9. Ultimate Controlling Party
The company's ultimate controlling party is Ms V Angeleska by virtue of her ownership of 100% of the issued share capital in the company.
Page 3