Acorah Software Products - Accounts Production 16.3.350 false true 4 April 2023 5 April 2022 false 5 April 2023 30 September 2024 30 September 2024 04540520 Mr G C Potter Mrs C A Potter Mr G C Potter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04540520 2023-04-04 04540520 2024-09-30 04540520 2023-04-05 2024-09-30 04540520 frs-core:CurrentFinancialInstruments 2024-09-30 04540520 frs-core:FurnitureFittings 2024-09-30 04540520 frs-core:FurnitureFittings 2023-04-05 2024-09-30 04540520 frs-core:FurnitureFittings 2023-04-04 04540520 frs-core:ShareCapital 2024-09-30 04540520 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 04540520 frs-bus:PrivateLimitedCompanyLtd 2023-04-05 2024-09-30 04540520 frs-bus:FilletedAccounts 2023-04-05 2024-09-30 04540520 frs-bus:SmallEntities 2023-04-05 2024-09-30 04540520 frs-bus:AuditExempt-NoAccountantsReport 2023-04-05 2024-09-30 04540520 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-05 2024-09-30 04540520 frs-core:UnlistedNon-exchangeTraded 2024-09-30 04540520 frs-core:UnlistedNon-exchangeTraded 2023-04-04 04540520 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-04-04 04540520 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-09-30 04540520 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-04 04540520 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-09-30 04540520 frs-bus:Director1 2023-04-05 2024-09-30 04540520 frs-bus:Director2 2023-04-05 2024-09-30 04540520 frs-bus:CompanySecretary1 2023-04-05 2024-09-30 04540520 frs-countries:EnglandWales 2023-04-05 2024-09-30 04540520 2022-04-04 04540520 2023-04-04 04540520 2022-04-05 2023-04-04 04540520 frs-core:CurrentFinancialInstruments 2023-04-04 04540520 frs-core:ShareCapital 2023-04-04 04540520 frs-core:RetainedEarningsAccumulatedLosses 2023-04-04
Registered number: 04540520
The Focus Business Clinic Limited
Financial Statements
For the Period 5 April 2023 to 30 September 2024
Stubbs Parkin
55 Hoghton Street
Southport
Merseyside
PR9 0PG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04540520
30 September 2024 4 April 2023
Notes £ £ £ £
FIXED ASSETS
Investments 5 20 20
20 20
CURRENT ASSETS
Debtors 6 28,369 16,845
Cash at bank and in hand 2,799 1,237
31,168 18,082
Creditors: Amounts Falling Due Within One Year 7 (21,828 ) (17,389 )
NET CURRENT ASSETS (LIABILITIES) 9,340 693
TOTAL ASSETS LESS CURRENT LIABILITIES 9,360 713
NET ASSETS 9,360 713
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 9,358 711
SHAREHOLDERS' FUNDS 9,360 713
Page 1
Page 2
For the period ending 30 September 2024 the company was entitled to exemption from audit 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 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
Mrs C A Potter
Director
10th June 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Focus Business Clinic Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04540520 . The registered office is 3 Sandringham Road, Birkdale, Southport, Merseyside, PR8 2JZ. The company's functional and presentational currency is GBP and no level of rounding has been used in the preparation of the financial statements.
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. Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings Straight line over 3 years
2.4. Taxation
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2023: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 5 April 2023 1,629
As at 30 September 2024 1,629
Depreciation
As at 5 April 2023 1,629
As at 30 September 2024 1,629
Net Book Value
As at 30 September 2024 -
As at 5 April 2023 -
5. Investments
Unlisted
£
Cost
As at 5 April 2023 20
As at 30 September 2024 20
Provision
As at 5 April 2023 -
As at 30 September 2024 -
Net Book Value
As at 30 September 2024 20
As at 5 April 2023 20
6. Debtors
30 September 2024 4 April 2023
£ £
Due within one year
Trade debtors 12,703 -
Amounts owed by participating interests 15,666 16,845
28,369 16,845
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
30 September 2024 4 April 2023
£ £
Other creditors 19,565 16,265
Taxation and social security 2,263 1,124
21,828 17,389
8. Share Capital
30 September 2024 4 April 2023
£ £
Allotted, Called up and fully paid 2 2
Page 5