Caseware UK (AP4) 2024.0.164 2024.0.164 2024-05-312024-05-31trueNo description of principal activityfalse12023-06-01true1false 14105474 2023-06-01 2024-05-31 14105474 2022-05-13 2023-05-31 14105474 2024-05-31 14105474 2023-05-31 14105474 c:Director1 2023-06-01 2024-05-31 14105474 d:CurrentFinancialInstruments 2024-05-31 14105474 d:CurrentFinancialInstruments 2023-05-31 14105474 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 14105474 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 14105474 d:ShareCapital 2024-05-31 14105474 d:ShareCapital 2023-05-31 14105474 c:OrdinaryShareClass1 2023-06-01 2024-05-31 14105474 c:OrdinaryShareClass1 2024-05-31 14105474 c:OrdinaryShareClass1 2023-05-31 14105474 c:EntityHasNeverTraded 2023-06-01 2024-05-31 14105474 c:FRS102 2023-06-01 2024-05-31 14105474 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 14105474 c:FullAccounts 2023-06-01 2024-05-31 14105474 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 14105474 e:PoundSterling 2023-06-01 2024-05-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14105474









FOCUS INVESTMENTS FZE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2024

 
FOCUS INVESTMENTS FZE LIMITED
REGISTERED NUMBER: 14105474

BALANCE SHEET
AS AT 31 MAY 2024

2024
2023
Note
£
£

  

Current assets
  

Cash at bank and in hand
 3 
6,509
18,552

  
6,509
18,552

Creditors: amounts falling due within one year
 4 
(6,499)
(18,542)

Net current assets
  
 
 
10
 
 
10

Total assets less current liabilities
  
10
10

  

Net assets
  
10
10


Capital and reserves
  

Called up share capital 
 5 
10
10

  
10
10


Page 1

 
FOCUS INVESTMENTS FZE LIMITED
REGISTERED NUMBER: 14105474
    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2024

For the year ended 31 May 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 August 2025.




C S Warren
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
FOCUS INVESTMENTS FZE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Focus Investments FZE Limited is a private company limited by shares, incorporated in England & Wales.
The registered office address of the company is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH. 
The financial statements are presented in Sterling, which is the functional currency of the company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and Loss Account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.3

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 3

 
FOCUS INVESTMENTS FZE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
6,509
18,552

6,509
18,552



4.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
4,499
16,542

Accruals and deferred income
2,000
2,000

6,499
18,542



5.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1,000 (2023 - 1,000) Ordinary shares of £0.01 each
10
10


Page 4