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REGISTERED NUMBER: 08809793 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

Focus Developments Solutions 2014 Ltd

Focus Developments Solutions 2014 Ltd (Registered number: 08809793)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Focus Developments Solutions 2014 Ltd

Company Information
for the Year Ended 31 January 2024







DIRECTORS: G Mata
E Mata





REGISTERED OFFICE: Building 4 Uxbridge Business Park
Sanderson Road
Uxbridge
United Kingdom
UB8 1DH





REGISTERED NUMBER: 08809793 (England and Wales)





ACCOUNTANTS: AB & Tax Services Limited
Bank Chambers
Hill Road
Watlington
Oxfordshire
OX49 5AB

Focus Developments Solutions 2014 Ltd (Registered number: 08809793)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 1,050,000 1,050,000

CURRENT ASSETS
Debtors 5 361,205 502,648
Cash at bank 78,949 4,958
440,154 507,606
CREDITORS
Amounts falling due within one year 6 583,957 518,942
NET CURRENT LIABILITIES (143,803 ) (11,336 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

906,197

1,038,664

CREDITORS
Amounts falling due after more than
one year

7

(780,045

)

(782,994

)

PROVISIONS FOR LIABILITIES (53,370 ) (53,370 )
NET ASSETS 72,782 202,300

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 8 357,474 357,474
Retained earnings (284,792 ) (155,274 )
72,782 202,300

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Developments Solutions 2014 Ltd (Registered number: 08809793)

Balance Sheet - continued
31 January 2024


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 Board of Directors and authorised for issue on 28 October 2024 and were signed on its behalf by:





E Mata - Director


Focus Developments Solutions 2014 Ltd (Registered number: 08809793)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Focus Developments Solutions 2014 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.

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.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

Focus Developments Solutions 2014 Ltd (Registered number: 08809793)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 February 2023
and 31 January 2024 1,050,000
NET BOOK VALUE
At 31 January 2024 1,050,000
At 31 January 2023 1,050,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 160,933 179,043
Amounts owed by group undertakings 200,272 323,605
361,205 502,648

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade creditors (2 ) 3,424
Amounts owed to group undertakings 366,275 196,286
Taxation and social security 7,879 7,627
Other creditors 209,805 311,605
583,957 518,942

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.1.24 31.1.23
£    £   
Other creditors 780,045 782,994

8. RESERVES
Revaluatio
reserve
£   
At 1 February 2023
and 31 January 2024 357,474