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REGISTERED NUMBER: 05930224 (England and Wales)















Report of the Director and

Unaudited Financial Statements for the Year Ended 30 April 2024

for

Focus Training (UK) Ltd

Focus Training (UK) Ltd (Registered number: 05930224)






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




Page

Company Information 1

Report of the Director 2

Balance Sheet 3

Notes to the Financial Statements 5


Focus Training (UK) Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTOR: A Blaney





SECRETARY: Mrs K Blaney





REGISTERED OFFICE: Basepoint Business Centre
Bromsgrove Technology Park
Bromsgrove
Worcestershire
B60 3ET





REGISTERED NUMBER: 05930224 (England and Wales)





ACCOUNTANTS: Taylorhobbs Limited
Cherry Tree Barn
Walcot Lane
Drakes Broughton
Pershore
Worcestershire
WR10 2AL

Focus Training (UK) Ltd (Registered number: 05930224)

Report of the Director
for the Year Ended 30 April 2024

The director presents his report with the financial statements of the company for the year ended 30 April 2024.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of training courses to enable clients and staff to prevent and detect fraud within their company.

DIRECTOR
A Blaney held office during the whole of the period from 1 May 2023 to the date of this report.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES
The director is responsible for preparing the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

- select suitable accounting policies and then apply them consistently;
- make judgements and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





A Blaney - Director


31 January 2025

Focus Training (UK) Ltd (Registered number: 05930224)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 2,403 3,004
2,403 3,004

CURRENT ASSETS
Debtors 6 3,229 13,104
Cash at bank 12 12
3,241 13,116
CREDITORS
Amounts falling due within one year 7 27,102 26,706
NET CURRENT LIABILITIES (23,861 ) (13,590 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(21,458

)

(10,586

)

PROVISIONS FOR LIABILITIES 401 503
NET LIABILITIES (21,859 ) (11,089 )

CAPITAL AND RESERVES
Called up share capital 1,003 1,003
Retained earnings (22,862 ) (12,092 )
SHAREHOLDERS' FUNDS (21,859 ) (11,089 )

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 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.

Focus Training (UK) Ltd (Registered number: 05930224)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 January 2025 and were signed by:





A Blaney - Director


Focus Training (UK) Ltd (Registered number: 05930224)

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

1. STATUTORY INFORMATION

Focus Training (UK) 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.

The Company continues to receive support from the director in way of them introducing funds as and when is necessary until the Company is in a net asset position.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Acquired goodwill is written off in equal annual instalments over its estimated useful economic life of ten years.

Development costs are written off in equal annual instalments over its estimated useful economic life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Development
Goodwill costs Totals
£    £    £   
COST
At 1 May 2023
and 30 April 2024 8,502 6,432 14,934
AMORTISATION
At 1 May 2023
and 30 April 2024 8,502 6,432 14,934
NET BOOK VALUE
At 30 April 2024 - - -
At 30 April 2023 - - -

Focus Training (UK) Ltd (Registered number: 05930224)

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

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 May 2023
and 30 April 2024 29,986
DEPRECIATION
At 1 May 2023 26,982
Charge for year 601
At 30 April 2024 27,583
NET BOOK VALUE
At 30 April 2024 2,403
At 30 April 2023 3,004

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors - 10,052
Other debtors 3,229 3,052
3,229 13,104

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 6,880 11,037
Trade creditors 2,108 148
Taxation and social security (235 ) 1,855
Other creditors 18,349 13,666
27,102 26,706