19 December 2022 false No description of principal activity Taxfiler 2024.5 14549126business:PrivateLimitedCompanyLtd2022-12-192023-12-31 145491262022-12-18 145491262022-12-192023-12-31 14549126business:AuditExempt-NoAccountantsReport2022-12-192023-12-31 14549126business:FilletedAccounts2022-12-192023-12-31 145491262023-12-31 14549126business:Director12022-12-192023-12-31 14549126business:RegisteredOffice2022-12-192023-12-31 14549126core:WithinOneYear2023-12-31 14549126core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 14549126core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 14549126core:PreviouslyStatedAmount2023-12-31 14549126business:SmallEntities2022-12-192023-12-31 14549126countries:EnglandWales2022-12-192023-12-31 14549126core:PlantMachinery2022-12-192023-12-31 14549126core:MotorVehicles2022-12-192023-12-31 14549126core:PlantMachinery2022-12-18 14549126core:MotorVehicles2022-12-18 14549126core:PlantMachinery2023-12-31 14549126core:MotorVehicles2023-12-31 iso4217:GBP xbrli:pure
Company Registration No. 14549126 (England and Wales)
Sharper Focus Ltd Unaudited accounts for the period from 19 December 2022 to 31 December 2023
Sharper Focus Ltd Unaudited accounts Contents
Page
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Sharper Focus Ltd Company Information for the period from 19 December 2022 to 31 December 2023
Director
SD Freegard
Company Number
14549126 (England and Wales)
Registered Office
The Laurels 33 Cross Hands Road Pilning BS35 4JB United Kingdom
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Sharper Focus Ltd Statement of financial position as at 31 December 2023
2023 
Notes
£ 
Fixed assets
Tangible assets
15,226 
Current assets
Debtors
1,312 
Cash at bank and in hand
3,494 
4,806 
Creditors: amounts falling due within one year
(26,664)
Net current liabilities
(21,858)
Net liabilities
(6,632)
Capital and reserves
Called up share capital
1 
Profit and loss account
(6,633)
Shareholders' funds
(6,632)
For the period 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 members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 August 2024 and were signed on its behalf by
SD Freegard Director Company Registration No. 14549126
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Sharper Focus Ltd Notes to the Accounts for the period from 19 December 2022 to 31 December 2023
1
Statutory information
Sharper Focus Ltd is a private company, limited by shares, registered in England and Wales, registration number 14549126. The registered office is The Laurels, 33 Cross Hands Road, Pilning, BS35 4JB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33
Motor vehicles
20
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 19 December 2022
5,010 
12,815 
17,825 
At 31 December 2023
5,010 
12,815 
17,825 
Depreciation
Charge for the period
1,317 
1,282 
2,599 
At 31 December 2023
1,317 
1,282 
2,599 
Net book value
At 31 December 2023
3,693 
11,533 
15,226 
5
Debtors
2023 
£ 
Amounts falling due within one year
Trade debtors
655 
Accrued income and prepayments
657 
1,312 
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Sharper Focus Ltd Notes to the Accounts for the period from 19 December 2022 to 31 December 2023
6
Creditors: amounts falling due within one year
2023 
£ 
Bank loans and overdrafts
9,907 
VAT
106 
Trade creditors
1,314 
Loans from directors
14,452 
Accruals
885 
26,664 
7
Average number of employees
During the period the average number of employees was 0.
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