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REGISTERED NUMBER: 06642444 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

Focus Images Limited

Focus Images Limited (Registered number: 06642444)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Focus Images Limited

Company Information
for the Year Ended 31 July 2024







DIRECTORS: Mr D Hambury
Mrs A Kawabe





REGISTERED OFFICE: 7 Brookfield Avenue
Carshalton
Surrey
SM1 3QW





REGISTERED NUMBER: 06642444 (England and Wales)





ACCOUNTANTS: Black Barn Accountants Ltd
The Technology Centre
Station Road
Framlingham
Woodbridge
Suffolk
IP13 9EZ

Focus Images Limited (Registered number: 06642444)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 17,882 4,983

CURRENT ASSETS
Debtors 5 26,900 21,778
Cash at bank 35,342 24,810
62,242 46,588
CREDITORS
Amounts falling due within one year 6 31,077 24,886
NET CURRENT ASSETS 31,165 21,702
TOTAL ASSETS LESS CURRENT
LIABILITIES

49,047

26,685

PROVISIONS FOR LIABILITIES 4,471 1,246
NET ASSETS 44,576 25,439

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 44,476 25,339
SHAREHOLDERS' FUNDS 44,576 25,439

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 January 2025 and were signed on its behalf by:



Mr D Hambury - Director


Focus Images Limited (Registered number: 06642444)

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

1. STATUTORY INFORMATION

Focus Images 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.
Computer equipment - 25% on reducing balance

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.

Pension costs & 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.

3. EMPLOYEES AND DIRECTORS

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

Focus Images Limited (Registered number: 06642444)

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

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 August 2023 15,483
Additions 17,316
Disposals (4,595 )
At 31 July 2024 28,204
DEPRECIATION
At 1 August 2023 10,500
Charge for year 1,850
Eliminated on disposal (2,028 )
At 31 July 2024 10,322
NET BOOK VALUE
At 31 July 2024 17,882
At 31 July 2023 4,983

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 26,900 21,778

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade creditors 1,960 3,884
Amounts owed to participating interests 6,916 -
Taxation & social security 10,139 8,743
Other creditors 12,062 12,259
31,077 24,886

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.24 31.7.23
value: £    £   
100 Ordinary £1 100 100

Focus Images Limited (Registered number: 06642444)

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

8. RESERVES
Retained
earnings
£   

At 1 August 2023 25,339
Profit for the year 32,887
Dividends (13,750 )
At 31 July 2024 44,476

9. ULTIMATE CONTROLLING PARTY

There is no single ultimate controlling party.