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REGISTERED NUMBER: 04230800 (England and Wales)







FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2023

FOR

FOCUS ENVIRONMENTAL LIMITED

FOCUS ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 04230800)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH NOVEMBER 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


FOCUS ENVIRONMENTAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH NOVEMBER 2023







DIRECTOR: Mr M Jones





REGISTERED OFFICE: Pool Hill
Wilcott
Nesscliffe
Shrewsbury
Shropshire
SY4 1BJ





REGISTERED NUMBER: 04230800 (England and Wales)





ACCOUNTANTS: Stanton Ralph & Co Limited
Chartered Accountants
The Old Police Station
Whitburn Street
Bridgnorth
Shropshire
WV16 4QP

FOCUS ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 04230800)

ABRIDGED BALANCE SHEET
30TH NOVEMBER 2023

30.11.22 30.11.23
£    £    Notes £    £   
FIXED ASSETS
274,332 Tangible assets 4 166,541

CURRENT ASSETS
158,730 Stocks 50,539
609,194 Debtors 471,003
67,862 Cash at bank and in hand 94,361
835,786 615,903
CREDITORS
694,884 Amounts falling due within one year 420,276
140,902 NET CURRENT ASSETS 195,627
415,234 TOTAL ASSETS LESS CURRENT LIABILITIES 362,168

CREDITORS

(315,822

)
Amounts falling due after more than one
year

(161,935

)

(7,167 ) PROVISIONS FOR LIABILITIES (18,283 )
92,245 NET ASSETS 181,950

CAPITAL AND RESERVES
100 Called up share capital 5 100
92,145 Retained earnings 181,850
92,245 SHAREHOLDERS' FUNDS 181,950

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

FOCUS ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 04230800)

ABRIDGED BALANCE SHEET - continued
30TH NOVEMBER 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30th November 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8th August 2024 and were signed by:





Mr M Jones - Director


FOCUS ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 04230800)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH NOVEMBER 2023

1. STATUTORY INFORMATION

Focus Environmental Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance and 20% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

FOCUS ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 04230800)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH NOVEMBER 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Capital grants received
Capital grants received are included as deferred income and amortised to the profit and loss account over the estimated useful life of the related asset.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2022 - 20 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st December 2022 425,017
Additions 1,551
Disposals (52,150 )
At 30th November 2023 374,418
DEPRECIATION
At 1st December 2022 150,685
Charge for year 71,099
Eliminated on disposal (13,907 )
At 30th November 2023 207,877
NET BOOK VALUE
At 30th November 2023 166,541
At 30th November 2022 274,332

FOCUS ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 04230800)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH NOVEMBER 2023

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1st December 2022 386,625
Disposals (52,150 )
At 30th November 2023 334,475
DEPRECIATION
At 1st December 2022 120,448
Charge for year 67,660
Eliminated on disposal (13,907 )
At 30th November 2023 174,201
NET BOOK VALUE
At 30th November 2023 160,274
At 30th November 2022 266,177

5. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
80 Ordinary A £1 80 80
20 Ordinary B £1 20 20
100 100