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REGISTERED NUMBER: 04230800 (England and Wales)







FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2024

FOR

FOCUS ENVIRONMENTAL LIMITED

FOCUS ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 04230800)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH NOVEMBER 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


FOCUS ENVIRONMENTAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH NOVEMBER 2024







DIRECTOR: Mr M Jones





REGISTERED OFFICE: Pool Hill
Wilcott
Nesscliffe
Shrewsbury
Shropshire
SY4 1BJ





REGISTERED NUMBER: 04230800 (England and Wales)





ACCOUNTANTS: Stanton Ralph & Co Limited
Chartered Accountants
The Old Police Station
Whitburn Street
Bridgnorth
Shropshire
WV16 4QP

FOCUS ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 04230800)

ABRIDGED BALANCE SHEET
30TH NOVEMBER 2024

30.11.23 30.11.24
£    £    Notes £   
FIXED ASSETS
166,541 Tangible assets 4 200,543

CURRENT ASSETS
50,539 Stocks 136,538
471,003 Debtors 440,438
94,361 Cash at bank and in hand 25,648
615,903 602,624
CREDITORS
420,276 Amounts falling due within one year 453,911
195,627 NET CURRENT ASSETS 148,713
362,168 TOTAL ASSETS LESS CURRENT LIABILITIES 349,256

CREDITORS
(161,935 ) Amounts falling due after more than one
year

(135,398

)

(18,283 ) PROVISIONS FOR LIABILITIES (27,686 )
181,950 NET ASSETS 186,172

CAPITAL AND RESERVES
100 Called up share capital 5 100
181,850 Retained earnings 186,072
181,950 SHAREHOLDERS' FUNDS 186,172

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 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 ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 04230800)

ABRIDGED BALANCE SHEET - continued
30TH NOVEMBER 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30th November 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17th April 2025 and were signed by:





Mr M Jones - Director


FOCUS ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 04230800)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH NOVEMBER 2024

1. STATUTORY INFORMATION

Focus Environmental 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents net invoiced sales of services, excluding value added tax.

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 etc - 25% on reducing balance and 20% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

FOCUS ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 04230800)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH NOVEMBER 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.

Capital grants received
Capital grants received are included as deferred income and amortised to the profit and loss account over the estimated useful life of the related asset.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2023 - 21 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st December 2023 374,418
Additions 105,238
Disposals (1,100 )
At 30th November 2024 478,556
DEPRECIATION
At 1st December 2023 207,877
Charge for year 71,218
Eliminated on disposal (1,082 )
At 30th November 2024 278,013
NET BOOK VALUE
At 30th November 2024 200,543
At 30th November 2023 166,541

FOCUS ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 04230800)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH NOVEMBER 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1st December 2023 334,475
Additions 85,000
At 30th November 2024 419,475
DEPRECIATION
At 1st December 2023 174,201
Charge for year 65,998
At 30th November 2024 240,199
NET BOOK VALUE
At 30th November 2024 179,276
At 30th November 2023 160,274

5. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.24 30.11.23
value: £    £   
80 Ordinary A £1 80 80
20 Ordinary B £1 20 20
100 100