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REGISTERED NUMBER: 02867124 (England and Wales)


















Financial Statements for the Year Ended 31 August 2024

for

HUMAN FOCUS INTERNATIONAL LIMITED

HUMAN FOCUS INTERNATIONAL LIMITED (REGISTERED NUMBER: 02867124)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


HUMAN FOCUS INTERNATIONAL LIMITED

Company Information
for the Year Ended 31 August 2024







DIRECTORS: T A Pemberton
R A Solman
I M Pemberton
L R Mcloughlin
N Hanif





REGISTERED OFFICE: Global House
1 Ashley Avenue
Epsom
Surrey
KT18 5AD





REGISTERED NUMBER: 02867124 (England and Wales)





ACCOUNTANTS: BDA Associates Limited
Chartered Accountants
Global House
1 Ashley Avenue
Epsom
Surrey
KT18 5AD

HUMAN FOCUS INTERNATIONAL LIMITED (REGISTERED NUMBER: 02867124)

Statement of Financial Position
31 August 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 470,758 467,041

CURRENT ASSETS
Debtors 5 445,607 271,526
Cash at bank and in hand 665,417 764,475
1,111,024 1,036,001
CREDITORS
Amounts falling due within one year 6 237,536 219,750
NET CURRENT ASSETS 873,488 816,251
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,344,246

1,283,292

CREDITORS
Amounts falling due after more than one
year

7

(153,848

)

(170,810

)

PROVISIONS FOR LIABILITIES (13,915 ) (12,985 )
NET ASSETS 1,176,483 1,099,497

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 1,176,383 1,099,397
SHAREHOLDERS' FUNDS 1,176,483 1,099,497

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

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

HUMAN FOCUS INTERNATIONAL LIMITED (REGISTERED NUMBER: 02867124)

Statement of Financial Position - continued
31 August 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 Board of Directors and authorised for issue on 4 February 2025 and were signed on its behalf by:





R A Solman - Director


HUMAN FOCUS INTERNATIONAL LIMITED (REGISTERED NUMBER: 02867124)

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

1. STATUTORY INFORMATION

Human Focus International 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.
Fixtures & equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2023 - 24 ) .

HUMAN FOCUS INTERNATIONAL LIMITED (REGISTERED NUMBER: 02867124)

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

4. TANGIBLE FIXED ASSETS
Freehold Fixtures
property & equipment Totals
£    £    £   
COST
At 1 September 2023 415,100 465,199 880,299
Additions - 22,270 22,270
At 31 August 2024 415,100 487,469 902,569
DEPRECIATION
At 1 September 2023 - 413,258 413,258
Charge for year - 18,553 18,553
At 31 August 2024 - 431,811 431,811
NET BOOK VALUE
At 31 August 2024 415,100 55,658 470,758
At 31 August 2023 415,100 51,941 467,041

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 434,318 261,202
Other debtors 11,289 10,324
445,607 271,526

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 34,508 34,508
Trade creditors 7,151 570
Taxation and social security 190,349 179,172
Other creditors 5,528 5,500
237,536 219,750

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Bank loans 153,848 170,810

HUMAN FOCUS INTERNATIONAL LIMITED (REGISTERED NUMBER: 02867124)

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

8. SECURED DEBTS

The following secured debts are included within creditors:

31.8.24 31.8.23
£    £   
Bank loans 188,356 205,318

The bank loan is secured by way of a charge over the freehold property.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
100 Ordinary £1 100 100