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REGISTERED NUMBER: 04613295 (England and Wales)

















Focus Counselling Services (Hull)
Limited

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024






Focus Counselling Services (Hull)
Limited (Registered number: 04613295)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Focus Counselling Services (Hull)
Limited

COMPANY INFORMATION
for the Year Ended 31 March 2024







DIRECTORS: Mrs B A Donohue
Mr P N Palumbo
Mr T I Donohue





REGISTERED OFFICE: 18 John Street
Kingston Square
Hull
East Yorkshire
HU2 8DH





REGISTERED NUMBER: 04613295 (England and Wales)





ACCOUNTANTS: Southgates
Chartered Certified Accountants
9 Market Place
Hedon
East Yorkshire
HU12 8JA

Focus Counselling Services (Hull)
Limited (Registered number: 04613295)

BALANCE SHEET
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 782,899 828,688

CURRENT ASSETS
Debtors 5 313,765 188,119
Cash at bank 1,220,629 1,075,689
1,534,394 1,263,808
CREDITORS
Amounts falling due within one year 6 527,358 285,683
NET CURRENT ASSETS 1,007,036 978,125
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,789,935

1,806,813

CREDITORS
Amounts falling due after more than one
year

7

(72,456

)

(147,618

)

PROVISIONS FOR LIABILITIES (43,218 ) (41,546 )
NET ASSETS 1,674,261 1,617,649

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,674,161 1,617,549
SHAREHOLDERS' FUNDS 1,674,261 1,617,649

Focus Counselling Services (Hull)
Limited (Registered number: 04613295)

BALANCE SHEET - continued
31 March 2024


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

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

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 November 2024 and were signed on its behalf by:





Mr T I Donohue - Director


Focus Counselling Services (Hull)
Limited (Registered number: 04613295)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Focus Counselling Services (Hull) 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance

No depreciation is calculated on Freehold Land. Depreciation on Freehold Buildings is calculated so as to write off the cost less the residual value over the useful economic life of the building to the business. The company's policy on the maintenance of buildings is such that the directors expect the residual values of the buildings to be equal to or greater than the cost.

Government grants
Government grants are recognised at fair value when there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Grants related to purchase of assets are treated as deferred income and allocated to the profit and loss account over the useful lives of the related assets. Grants related to expenses are treated as income in the profit and loss account in the period they are receivable.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 Counselling Services (Hull)
Limited (Registered number: 04613295)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2023 - 25 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings Totals
£    £    £    £   
COST
At 1 April 2023 634,322 45,403 236,617 916,342
Additions - 4,454 - 4,454
Disposals - (1,277 ) - (1,277 )
At 31 March 2024 634,322 48,580 236,617 919,519
DEPRECIATION
At 1 April 2023 - 28,500 59,154 87,654
Charge for year - 5,159 44,366 49,525
Eliminated on disposal - (559 ) - (559 )
At 31 March 2024 - 33,100 103,520 136,620
NET BOOK VALUE
At 31 March 2024 634,322 15,480 133,097 782,899
At 31 March 2023 634,322 16,903 177,463 828,688

Focus Counselling Services (Hull)
Limited (Registered number: 04613295)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Fixtures
and
fittings
£   
COST
At 1 April 2023
and 31 March 2024 236,617
DEPRECIATION
At 1 April 2023 59,154
Charge for year 44,366
At 31 March 2024 103,520
NET BOOK VALUE
At 31 March 2024 133,097
At 31 March 2023 177,463

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 252,064 180,931
Other debtors 56,473 3,541
Prepayments 5,228 3,647
313,765 188,119

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 80,890 142,763
Trade creditors 8,432 6,961
Receipts in Advance 146,875 10,792
Tax 106,902 53,937
Social security and other taxes 22,788 18,448
VAT 125,904 44,624
Other creditors 25,519 -
Credit card 222 113
Accruals 9,826 8,045
527,358 285,683

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 72,456 147,618

Focus Counselling Services (Hull)
Limited (Registered number: 04613295)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
Mr P N Palumbo
Balance outstanding at start of year - 120,000
Amounts repaid - (120,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -