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REGISTERED NUMBER: 09359333 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

4ocus Limited

4ocus Limited (Registered number: 09359333)






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


4ocus Limited

Company Information
for the Year Ended 31 December 2023







Director: T Shori





Registered office: Watersedge
Rhyd Y Nant
Pontyclun
Mid Glamorgan
CF72 9HE





Registered number: 09359333 (England and Wales)





Accountants: BYB Accountancy Ltd
Incorporated Financial Accountants
39 Cardiff Road
Llandaff
Cardiff
South Glamorgan
CF5 2DP

4ocus Limited (Registered number: 09359333)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Tangible assets 4 13,842 9,033

Current assets
Stocks 91,964 48,000
Debtors 5 18,791 12,519
Cash at bank 34 -
110,789 60,519
Creditors
Amounts falling due within one year 6 217,797 123,166
Net current liabilities (107,008 ) (62,647 )
Total assets less current liabilities (93,166 ) (53,614 )

Creditors
Amounts falling due after more than one
year

7

5,199

11,110
Net liabilities (98,365 ) (64,724 )

Capital and reserves
Called up share capital 1 1
Retained earnings (98,366 ) (64,725 )
(98,365 ) (64,724 )

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.

4ocus Limited (Registered number: 09359333)

Balance Sheet - continued
31 December 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 September 2024 and were signed by:





T Shori - Director


4ocus Limited (Registered number: 09359333)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

4ocus 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.

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.
Long leasehold - Straight line over 20 years
Plant and machinery - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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

3. EMPLOYEES AND DIRECTORS

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

4ocus Limited (Registered number: 09359333)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and
leasehold machinery fittings
£    £    £   
Cost
At 1 January 2023 2,372 6,841 -
Additions - 2,800 4,500
At 31 December 2023 2,372 9,641 4,500
Depreciation
At 1 January 2023 593 4,194 -
Charge for year 119 1,362 -
At 31 December 2023 712 5,556 -
Net book value
At 31 December 2023 1,660 4,085 4,500
At 31 December 2022 1,779 2,647 -

Motor Computer
vehicles equipment Totals
£    £    £   
Cost
At 1 January 2023 11,833 1,539 22,585
Additions - 190 7,490
At 31 December 2023 11,833 1,729 30,075
Depreciation
At 1 January 2023 7,273 1,492 13,552
Charge for year 1,140 60 2,681
At 31 December 2023 8,413 1,552 16,233
Net book value
At 31 December 2023 3,420 177 13,842
At 31 December 2022 4,560 47 9,033

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,000 -
Other debtors 17,791 12,519
18,791 12,519

4ocus Limited (Registered number: 09359333)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 18,307 19,735
Trade creditors 8,516 2,824
Taxation and social security 11,490 11,801
Other creditors 179,484 88,806
217,797 123,166

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 5,199 11,110

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 8,463 14,837

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included in other creditors are directors loans of £178,687 (2022 £88,007) which are interest free with no set terms for repayment.