Acorah Software Products - Accounts Production 16.4.675 false true false 9 December 2023 31 December 2024 31 December 2024 15337764 Mr Gary McMahon Mr Andrew McMahon Mrs Pauline McMahon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15337764 2023-12-08 15337764 2024-12-31 15337764 2023-12-09 2024-12-31 15337764 frs-core:CurrentFinancialInstruments 2024-12-31 15337764 frs-core:Non-currentFinancialInstruments 2024-12-31 15337764 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-09 2024-12-31 15337764 frs-core:ShareCapital 2024-12-31 15337764 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 15337764 frs-bus:PrivateLimitedCompanyLtd 2023-12-09 2024-12-31 15337764 frs-bus:FilletedAccounts 2023-12-09 2024-12-31 15337764 frs-bus:SmallEntities 2023-12-09 2024-12-31 15337764 frs-bus:AuditExempt-NoAccountantsReport 2023-12-09 2024-12-31 15337764 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-09 2024-12-31 15337764 frs-bus:Director1 2023-12-09 2024-12-31 15337764 frs-bus:Director2 2023-12-09 2024-12-31 15337764 frs-bus:Director3 2023-12-09 2024-12-31 15337764 frs-countries:EnglandWales 2023-12-09 2024-12-31
Registered number: 15337764
Focus Operations Limited
Unaudited Financial Statements
For the Period 9 December 2023 to 31 December 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 15337764
31 December 2024
Notes £ £
FIXED ASSETS
Investment Properties 4 2,338,112
2,338,112
CURRENT ASSETS
Debtors 5 17,177
Cash at bank and in hand 134,114
151,291
Creditors: Amounts Falling Due Within One Year 6 (1,789,107 )
NET CURRENT ASSETS (LIABILITIES) (1,637,816 )
TOTAL ASSETS LESS CURRENT LIABILITIES 700,296
Creditors: Amounts Falling Due After More Than One Year 7 (896,185 )
NET LIABILITIES (195,889 )
CAPITAL AND RESERVES
Called up share capital 8 3
Profit and Loss Account (195,892 )
SHAREHOLDERS' FUNDS (195,889)
For the period ending 31 December 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 Pauline McMahon
Director
24 July 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Focus Operations Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15337764 . The registered office is Nuffield Farm Flaunden Lane, Bovingdon, Hemel Hempstead, HP3 0PA.
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. 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:
Freehold £Nil over the life of the asset.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3
3
4. Investment Property
31 December 2024
£
Fair Value
As at 9 December 2023 -
Additions 2,338,112
As at 31 December 2024 2,338,112
5. Debtors
31 December 2024
£
Due within one year
Other debtors 17,177
6. Creditors: Amounts Falling Due Within One Year
31 December 2024
£
Trade creditors 54,334
Amounts owed to participating interests 1,732,295
Other creditors 2,478
1,789,107
Page 2
Page 3
7. Creditors: Amounts Falling Due After More Than One Year
31 December 2024
£
Bank loans 896,185
Barclays Security Trustee Limited hold a fixed and floating charge over the assets of the company dated 08.02.2024. 
8. Share Capital
31 December 2024
£
Allotted, Called up and fully paid 3
9. Related Party Transactions
During the year under review, the balance owed to Focus Rigging & Scaffolding Limited, a company under common control, at the year end was £1,732,295. 
Page 3