SC268871falseMotor Vehicle Rental2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-03-31http://www.companieshouse.gov.uk/cd:Director12024-04-012025-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-03-31http://www.companieshouse.gov.uk/cd:Director22024-04-012025-03-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-03-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2025-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-04-012025-03-31http://www.companieshouse.gov.uk/pt:MotorCars2024-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-03-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:MotorCars2025-03-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-03-31http://www.companieshouse.gov.uk/2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/cd:FRS1022024-04-012025-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:LandBuildings2024-03-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:LandBuildings2025-03-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: SC268871

Focus Vehicle Rental Ltd

ACCOUNTS
FOR THE YEAR ENDED 31/03/2025

Prepared By:
The Number Crunchers (Edinburgh) Ltd

Focus Vehicle Rental Ltd

ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
DIRECTORS
Alistair David Davidson
Wendy Patricia Davidson
REGISTERED OFFICE
21a Seafield Road
Inverness
Invernesshire
IV1 1SG
COMPANY DETAILS
Private company limited by shares registered in SC - Scotland, registered number SC268871
BANKERS
Royal Bank Of Scotland, 29 Harbour Road, Inverness, IV1 1NU
SOLICITORS
David Simpson, Torquil Macleod & Co, 5 Longman Road, Inverness, IV1 1RY
ACCOUNTANTS
The Number Crunchers (Edinburgh) Ltd

Focus Vehicle Rental Ltd

ACCOUNTS
FOR THEYEARENDED31/03/2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Focus Vehicle Rental Ltd

BALANCE SHEET AT 31/03/2025
20252024
Notes££
FIXED ASSETS
Tangible assets42,279,0312,401,221
CURRENT ASSETS
Debtors5526,712533,985
Cash at bank and in hand181,168288,027
707,880822,012
CREDITORS: Amounts falling due within one year61,448,9531,594,057
NET CURRENT LIABILITIES(741,073)(772,045)
TOTAL ASSETS LESS CURRENT LIABILITIES1,537,9581,629,176
CREDITORS: Amounts falling due after more than one year71,124,2851,296,736
NET ASSETS413,673332,440
CAPITAL AND RESERVES
Called up share capital822
Profit and loss account413,671332,438
SHAREHOLDERS' FUNDS413,673332,440
For the year ending 31/03/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 01/05/2025 and signed on their behalf by
.............................
Alistair David Davidson
Director

Focus Vehicle Rental Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
1. ACCOUNTING POLICIES
1a. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Fixtures and Fittingsstraight line 25.00%
Equipmentstraight line 33.33%
Motor Carsstraight line 16.66%
1b. Pension Costs
Pension Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the schemes.
1c. Goodwill
Goodwill has now been fully amortised
2. EMPLOYEES
20252024
No.No.
Average number of employees910
3. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/04/2024253,000253,000
At 31/03/2025253,000253,000
Depreciation
At 01/04/2024253,000253,000
At 31/03/2025253,000253,000
Net Book Amounts

Focus Vehicle Rental Ltd

4. TANGIBLE FIXED ASSETS
Land AndFixtures
Buildingsand FittingsEquipmentMotor CarsTotal
£££££
Cost
At 01/04/2024158,4607,31455,2684,004,9974,226,039
Additions-2,9001,3321,129,8811,134,113
Disposals(158,460)(2,900)(4,050)(1,296,445)(1,461,855)
At 31/03/2025-7,31452,5503,838,4333,898,297
Depreciation
At 01/04/2024-3,14645,2761,776,3961,824,818
Disposals--(4,050)(667,823)(671,873)
For the year-1,7437,935456,643466,321
At 31/03/2025-4,88949,1611,565,2161,619,266
Net Book Amounts
At 31/03/2025-2,4253,3892,273,2172,279,031
At 31/03/2024158,4604,1689,9922,228,6012,401,221
5. DEBTORS 20252024
££
Amounts falling due within one year
Trade debtors118,674107,583
Other debtors-4,083
Prepayments408,038422,319
526,712533,985
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
UK corporation tax20,52127,074
Deferred Tax 380,730371,209
VAT43,70093,995
PAYE control-5,242
Credit card8,26310,119
Web site Advance Bookings34,23253,407
Trade creditors958,5721,026,162
Pension schemes-903
Accruals2,9355,946
1,448,9531,594,057

Focus Vehicle Rental Ltd

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20252024
££
Trade Creditors >1yr1,124,2851,296,736
1,124,2851,296,736
8. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
2 Ordinary shares of £1 each22
22