Acorah Software Products - Accounts Production 16.1.300 false true true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 14109897 Ms Lynette Francis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14109897 2023-05-31 14109897 2024-05-31 14109897 2023-06-01 2024-05-31 14109897 frs-core:CurrentFinancialInstruments 2024-05-31 14109897 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-01 2024-05-31 14109897 frs-core:OtherResidualIntangibleAssets 2024-05-31 14109897 frs-core:OtherResidualIntangibleAssets 2023-06-01 2024-05-31 14109897 frs-core:OtherResidualIntangibleAssets 2023-05-31 14109897 frs-core:ShareCapital 2024-05-31 14109897 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 14109897 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 14109897 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 14109897 frs-bus:SmallEntities 2023-06-01 2024-05-31 14109897 frs-bus:AuditExemptWithAccountantsReport 2023-06-01 2024-05-31 14109897 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 14109897 frs-bus:Director1 2023-06-01 2024-05-31 14109897 frs-countries:EnglandWales 2023-06-01 2024-05-31 14109897 2022-05-31 14109897 2023-05-31 14109897 2022-06-01 2023-05-31 14109897 frs-core:CurrentFinancialInstruments 2023-05-31 14109897 frs-core:ShareCapital 2023-05-31 14109897 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: 14109897
Focus25 Ltd
Financial Statements
For The Year Ended 31 May 2024
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Focus25 Ltd for the year ended 31 May 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Focus25 Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Focus25 Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Focus25 Ltd and state those matters that we have agreed to state to the director of Focus25 Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Focus25 Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Focus25 Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Focus25 Ltd . You consider that Focus25 Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Focus25 Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
CKR & Associates
13 February 2025
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Page 1
Page 2
Balance Sheet
Registered number: 14109897
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 15,926 -
15,926 -
CURRENT ASSETS
Debtors 5 - 7,266
Cash at bank and in hand 93 18
93 7,284
Creditors: Amounts Falling Due Within One Year 6 (18,409 ) (8,401 )
NET CURRENT ASSETS (LIABILITIES) (18,316 ) (1,117 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,390 ) (1,117 )
NET LIABILITIES (2,390 ) (1,117 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (2,490 ) (1,217 )
SHAREHOLDERS' FUNDS (2,390) (1,117)
Page 2
Page 3
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Lynette Francis
Director
13 February 2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Focus25 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14109897 . The registered office is Ckr House, 70 East Hill, Dartford, Kent, DA1 1RZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The financial statements have been prepared on the going concern basis. This assumes that the company will continue in operational existence for the foreseeable future.
At the balance sheet date, the company’s liability for the period ended 31 May 2024 exceeds its assets. The Director of the company has sought assurance from the creditors that their debts will not be called in within the next twelve months.
The Director has therefore deemed it appropriate that the financial statements be prepared on the going concern basis.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are costs relating to patent application. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Intangible Assets
Other
£
Cost
As at 1 June 2023 -
Additions 15,926
As at 31 May 2024 15,926
Net Book Value
As at 31 May 2024 15,926
As at 1 June 2023 -
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income - 7,266
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 750 750
Director's loan account 17,659 7,651
18,409 8,401
Page 4
Page 5
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5