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REGISTERED NUMBER: 04999132 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 December 2023

for

FOCUS CAPITAL LIMITED

FOCUS CAPITAL LIMITED (REGISTERED NUMBER: 04999132)

Contents of the Financial Statements
for the year ended 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


FOCUS CAPITAL LIMITED

Company Information
for the year ended 31 December 2023







Director: J M Cleary





Registered office: 15 Butlers & Colonial Wharf
London
SE1 2PX





Registered number: 04999132 (England and Wales)





Accountants: Cooper Parry Advisory Limited
New Derwent House
69-73 Theobalds Road
London
WC1X 8TA

FOCUS CAPITAL LIMITED (REGISTERED NUMBER: 04999132)

Balance Sheet
31 December 2023

31/12/23 31/12/22
Notes £ £ £ £
Fixed assets
Tangible assets 4 953 998
Investments 5 1 1
954 999

Current assets
Debtors 6 2 2
Cash at bank 1,613 3,146
1,615 3,148
Creditors
Amounts falling due within one year 7 391,990 403,876
Net current liabilities (390,375 ) (400,728 )
Total assets less current liabilities (389,421 ) (399,729 )

Capital and reserves
Called up share capital 8 283,050 283,050
Retained earnings (672,471 ) (682,779 )
Shareholders' funds (389,421 ) (399,729 )

FOCUS CAPITAL LIMITED (REGISTERED NUMBER: 04999132)

Balance Sheet - continued
31 December 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 September 2024 and were signed by:





J M Cleary - Director


FOCUS CAPITAL LIMITED (REGISTERED NUMBER: 04999132)

Notes to the Financial Statements
for the year ended 31 December 2023


1. Statutory information

Focus Capital 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 financial statements are presented in Sterling, which is the functional currency of the company, rounded to the nearest £1.

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.

Preparation of consolidated financial statements
The financial statements contain information about Focus Capital Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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 - 25% on cost and 20% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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 CAPITAL LIMITED (REGISTERED NUMBER: 04999132)

Notes to the Financial Statements - continued
for the year ended 31 December 2023


2. Accounting policies - continued

Going concern
The director is going to continue to support the company for the foreseeable future.

3. Employees and directors

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

4. Tangible fixed assets
Fixtures
and Computer
fittings equipment Totals
£ £ £
Cost
At 1 January 2023 1,352 18,905 20,257
Additions - 639 639
At 31 December 2023 1,352 19,544 20,896
Depreciation
At 1 January 2023 1,352 17,907 19,259
Charge for year - 684 684
At 31 December 2023 1,352 18,591 19,943
Net book value
At 31 December 2023 - 953 953
At 31 December 2022 - 998 998

5. Fixed asset investments
Shares in
group
undertakings
£
Cost
At 1 January 2023
and 31 December 2023 1
Net book value
At 31 December 2023 1
At 31 December 2022 1

The company's investments at the Balance Sheet date in the share capital of companies include the following:


FOCUS CAPITAL LIMITED (REGISTERED NUMBER: 04999132)

Notes to the Financial Statements - continued
for the year ended 31 December 2023


5. Fixed asset investments - continued

Attainable Publishing Limited
Registered office: 15 Butlers & Colonial Wharf, London, SE1 2PX
Nature of business: Publishing services
%
Class of shares: holding
Ordinary 100.00
31/12/23 31/12/22
£ £
Aggregate capital and reserves 1 1

6. Debtors: amounts falling due within one year
31/12/23 31/12/22
£ £
Other debtors 2 2

7. Creditors: amounts falling due within one year
31/12/23 31/12/22
£ £
Trade creditors - 180
Other creditors 1 1
Directors' current accounts 389,590 401,295
Accruals and deferred income 2,399 2,400
391,990 403,876

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 31/12/23 31/12/22
value: £ £
120,002 Ordinary shares 1.00 120,002 120,002
163,048 Ordinary redeemable share 1.00 163,048 163,048
283,050 283,050

The ordinary redeemable shares of £1 each are redeemable at the option of the company, at par.

9. Related party disclosures

Included in creditors is a loan of £389,590 (2022 - £401,294) from J M Cleary, the director and shareholder of the company.