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Company Registration No. 10570913 (England and Wales)
Infocus Recording Company Ltd Unaudited accounts for the year ended 31 January 2024
Infocus Recording Company Ltd Unaudited accounts Contents
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Infocus Recording Company Ltd Company Information for the year ended 31 January 2024
Director
Jack Ian Twiner
Company Number
10570913 (England and Wales)
Registered Office
69 Swansea Road Reading Berkshire RG1 8EZ England
Accountants
Dead Simple Accounting Suite 30, 105 London Street Reading Berkshire RG1 4QD
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Infocus Recording Company Ltd Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,757 
5,059 
Current assets
Debtors
- 
198 
Cash at bank and in hand
3,723 
592 
3,723 
790 
Creditors: amounts falling due within one year
(5,968)
(3,879)
Net current liabilities
(2,245)
(3,089)
Net assets
1,512 
1,970 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
1,510 
1,968 
Shareholders' funds
1,512 
1,970 
For the year ending 31 January 2024 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 3 September 2024 and were signed on its behalf by
Jack Ian Twiner Director Company Registration No. 10570913
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Infocus Recording Company Ltd Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
Infocus Recording Company Ltd is a private company, limited by shares, registered in England and Wales, registration number 10570913. The registered office is 69 Swansea Road, Reading, Berkshire, RG1 8EZ, England.
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 remained unchanged from the previous year, and also 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
20% Straight-Line
Computer equipment
20% Straight-Line
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2023
4,157 
2,354 
6,511 
At 31 January 2024
4,157 
2,354 
6,511 
Depreciation
At 1 February 2023
981 
471 
1,452 
Charge for the year
831 
471 
1,302 
At 31 January 2024
1,812 
942 
2,754 
Net book value
At 31 January 2024
2,345 
1,412 
3,757 
At 31 January 2023
3,176 
1,883 
5,059 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
198 
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Infocus Recording Company Ltd Notes to the Accounts for the year ended 31 January 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
269 
1,552 
Taxes and social security
2,277 
(6)
Loans from directors
2,752 
1,733 
Accruals
670 
600 
5,968 
3,879 
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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