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REGISTERED NUMBER: 10735637 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Focusing Events Limited

Focusing Events Limited (Registered number: 10735637)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Focusing Events Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: W Grayson
T Grayson





REGISTERED OFFICE: 2 Clifton Moor Business Village
James Nicolson Link
York
North Yorkshire
YO30 4XG





REGISTERED NUMBER: 10735637 (England and Wales)





ACCOUNTANTS: Beckingtons
2 Clifton Moor Business
Village
James Nicolson Link
York
North Yorkshire
YO30 4XG

Focusing Events Limited (Registered number: 10735637)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,399 5,714

CURRENT ASSETS
Stocks 1,500 1,250
Debtors 5 35,298 14,740
Cash at bank 943 -
37,741 15,990
CREDITORS
Amounts falling due within one year 6 45,473 26,279
NET CURRENT LIABILITIES (7,732 ) (10,289 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(333

)

(4,575

)

CREDITORS
Amounts falling due after more than one year 7 54,461 51,322
NET LIABILITIES (54,794 ) (55,897 )

CAPITAL AND RESERVES
Called up share capital 8 4 4
Retained earnings (54,798 ) (55,901 )
SHAREHOLDERS' FUNDS (54,794 ) (55,897 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

Focusing Events Limited (Registered number: 10735637)

Balance Sheet - continued
30 April 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 7 November 2024 and were signed on its behalf by:




W Grayson - Director



T Grayson - Director


Focusing Events Limited (Registered number: 10735637)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Focusing Events 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.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on reducing balance

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 2 (2023 - 2 ) .

Focusing Events Limited (Registered number: 10735637)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 May 2023 9,876 1,990 1,088 12,954
Additions 1,287 2,413 - 3,700
At 30 April 2024 11,163 4,403 1,088 16,654
DEPRECIATION
At 1 May 2023 5,465 865 910 7,240
Charge for year 1,425 531 59 2,015
At 30 April 2024 6,890 1,396 969 9,255
NET BOOK VALUE
At 30 April 2024 4,273 3,007 119 7,399
At 30 April 2023 4,411 1,125 178 5,714

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 30,251 9,357
Other debtors 5,047 5,383
35,298 14,740

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 1,861 7,458
Taxation and social security 5,776 676
Other creditors 37,836 18,145
45,473 26,279

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Bank loans 9,461 11,322
Other creditors 45,000 40,000
54,461 51,322

Focusing Events Limited (Registered number: 10735637)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
4 Ordinary 1 4 4