REGISTERED NUMBER: OC357628 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Focus Consultants 2010 LLP

Page

General Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Keith Butler Limited

Richard Aston Limited

Karl Marriott Limited

Kevin Osbon Limited

Ian Stevens Limited

Steven Fletcher Limited

Jason Redfearn Limited

E R Clarke Limited

Heather Frecklington Limited

REGISTERED OFFICE:

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

REGISTERED NUMBER:

OC357628 (England and Wales)

ACCOUNTANTS:

Franklins

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

47,035

41,191

Investments

6

430,000

530,000

477,035

571,191

CURRENT ASSETS

Work In Progress

33,001

34,671

Debtors

7

1,325,203

1,646,375

Cash at bank and in hand

800,162

832,378

2,158,366

2,513,424

CREDITORS

Amounts falling due within one year

8

1,156,863

1,432,794

NET CURRENT ASSETS

1,001,503

1,080,630

TOTAL ASSETS LESS CURRENT LIABILITIES

1,478,538

1,651,821

CREDITORS

Amounts falling due after more than one year

9

62,334

130,334

NET ASSETS ATTRIBUTABLE TO MEMBERS

1,416,204

1,521,487

LOANS AND OTHER DEBTS DUE TO MEMBERS

10

1,416,204

1,521,487

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

10

1,416,204

1,521,487

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 29 August 2025 and were signed by:

Mr K D Marriott - Designated member

Jason Redfearn Limited - Designated member

1.	STATUTORY INFORMATION

Focus Consultants 2010 LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

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.

Office Equipment

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at fair value.

Work in progress

Work In Progress is valued at the lower of cost and net realisable value.

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

Taxation

The taxation payable on the LLP's profits is the personal liability of the members and consequently neither taxation nor related deferred taxation are accounted for in the financial statements. Amounts retained for tax are treated in the same way as other profits of the LLP and are therefore included in "Members interests" or in "Loans and other debts due to members" depending on whether or not division of profits has occurred.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 50 (2024 - 46 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

3,600,000

AMORTISATION

At 1 April 2024

and 31 March 2025

3,600,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Office

and

property

Equipment

fittings

Totals

£

£

£

£

COST

At 1 April 2024

26,118

48,077

9,680

83,875

Additions

-

30,552

2,128

32,680

At 31 March 2025

26,118

78,629

11,808

116,555

DEPRECIATION

At 1 April 2024

12,476

25,678

4,530

42,684

Charge for year

6,530

18,487

1,819

26,836

At 31 March 2025

19,006

44,165

6,349

69,520

NET BOOK VALUE

At 31 March 2025

7,112

34,464

5,459

47,035

At 31 March 2024

13,642

22,399

5,150

41,191

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST OR VALUATION

At 1 April 2024

530,000

Impairments

(100,000

)

At 31 March 2025

430,000

NET BOOK VALUE

At 31 March 2025

430,000

At 31 March 2024

530,000

Cost or valuation at 31 March 2025 is represented by:

Shares in

group

undertakings

£

Valuation in 2025

430,000

If fixed asset investment had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

330,132

330,132

Fixed asset investments were valued on an open market basis on 31 March 2025 by Mr K Marriott .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,122,898

1,452,238

Other debtors

6,800

6,800

Prepayments and accrued income

195,505

187,337

1,325,203

1,646,375

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

68,000

68,000

Trade creditors

495,646

693,641

Social security and other taxes

55,669

49,606

VAT

246,900

283,501

Other creditors

4,757

4,268

Accruals and deferred income

285,891

333,778

1,156,863

1,432,794

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

62,334

68,000

Bank loans - 2-5 years

-

62,334

62,334

130,334

10.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank pari passu with unsecured creditors and may be set-off against amounts due from members included in debtors. Members' other interests rank pari passu with unsecured creditors.