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REGISTERED NUMBER: 07425002 (England and Wales)













Unaudited Financial Statements

for the Year Ended 30 November 2023

for

Focus Controls Ltd.

Focus Controls Ltd. (Registered number: 07425002)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

Focus Controls Ltd.

Company Information
for the Year Ended 30 November 2023







DIRECTOR: T R Fogarty





REGISTERED OFFICE: 3 Enterprise House
8 Essex Road
Dartford
Kent
DA1 2AU





REGISTERED NUMBER: 07425002 (England and Wales)





ACCOUNTANTS: SADLER FOGARTY SERVICES LTD
T/AS Sadler Davies & Co
Chartered Accountants
3 Enterprise House
8 Essex Road
Dartford
Kent
DA1 2AU

Focus Controls Ltd. (Registered number: 07425002)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,813 2,967

CURRENT ASSETS
Debtors 5 38,244 17,043
Cash at bank 1,841 19,421
40,085 36,464
CREDITORS
Amounts falling due within one year 6 12,523 3,259
NET CURRENT ASSETS 27,562 33,205
TOTAL ASSETS LESS CURRENT
LIABILITIES

31,375

36,172

PROVISIONS FOR LIABILITIES 7 728 564
NET ASSETS 30,647 35,608

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Retained earnings 29,647 34,608
SHAREHOLDERS' FUNDS 30,647 35,608

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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 Controls Ltd. (Registered number: 07425002)

Balance Sheet - continued
30 November 2023


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

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

The financial statements were approved by the director and authorised for issue on 31 August 2024 and were signed by:





T R Fogarty - Director


Focus Controls Ltd. (Registered number: 07425002)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Focus Controls Ltd. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Focus Controls Ltd. (Registered number: 07425002)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS
Plant and
machiner
etc
£   
COST
At 1 December 2022 6,842
Additions 1,799
At 30 November 2023 8,641
DEPRECIATION
At 1 December 2022 3,875
Charge for year 953
At 30 November 2023 4,828
NET BOOK VALUE
At 30 November 2023 3,813
At 30 November 2022 2,967

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 26,875 11,242
Other debtors 11,369 5,801
38,244 17,043

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 297 22
Taxation and social security 9,729 2,194
Other creditors 2,497 1,043
12,523 3,259

7. PROVISIONS FOR LIABILITIES
30.11.23 30.11.22
£    £   
Deferred tax
Accelerated capital allowances 728 564

Focus Controls Ltd. (Registered number: 07425002)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 December 2022 564
Charge to Statement of Income and Retained Earnings during year 164
Balance at 30 November 2023 728

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
900 Ordinary 'A' £1 900 900
100 Ordinary 'B' £1 100 100
1,000 1,000

Focus Controls Ltd.

Report of the Accountants to the Director of
Focus Controls Ltd.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 November 2023 set out on pages four to ten and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






SADLER FOGARTY SERVICES LTD
T/AS Sadler Davies & Co
Chartered Accountants
3 Enterprise House
8 Essex Road
Dartford
Kent
DA1 2AU


31 August 2024