Registration number: 10975123

Focus Referrals Limited

Contents

Abridged Balance Sheet	1 to 2
Notes to the Unaudited Abridged Financial Statements	3 to 5

Focus Referrals Limited

(Registration number: 10975123)
Abridged Balance Sheet as at 20 December 2024

	Note	2024 £	2024 £
Fixed assets
Tangible assets	4	180,238	301,044
Current assets
Stocks		45,148	14,746
Debtors		995,280	337,722
Cash at bank and in hand		151,870	851,346
		1,192,298	1,203,814
Creditors: Amounts falling due within one year	5	(307,455)	(273,360)
Net current assets		884,843	930,454
Total assets less current liabilities		1,065,081	1,231,498
Creditors: Amounts falling due after more than one year	6	(10,654)	(42,437)
Provisions for liabilities		(42,510)	(62,606)
Net assets		1,011,917	1,126,455
Capital and reserves
Called up share capital		120	120
Profit and loss account		1,011,797	1,126,335
Total equity		1,011,917	1,126,455

Focus Referrals Limited

(Registration number: 10975123)
Abridged Balance Sheet as at 20 December 2024

For the financial period ending 20 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 of its accounts for the period in question in accordance with section 476; and
	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 16 September 2025
 

Mrs A W Cassell-Ward

Director

Focus Referrals Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 October 2024 to 20 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Friars Gate
1011 Stratford Road
Solihull
West Midlands
B90 4BN
United Kingdom

The principal place of business is:
Sandpiper House
Beaumont Cl
Banbury
OX16 1TG

These financial statements were authorised for issue by the director on 16 September 2025.

2	Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements have been prepared on a going concern basis. Of the company's current liabilities at
20 December 2024, an amount is owed to the directors, who have agreed to continue to support the company, and not to demand repayment of this amount to the extent that any such repayment would jeopardise the future of the company.

Revenue recognition

Turnover represents the amounts, excluding value added tax, derived from the provision of goods and services to customers during the year.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Focus Referrals Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 October 2024 to 20 December 2024

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	25% Reducing balance
Office Equipment	33% Straight line
Plant and Machinery	20% Reducing balance
Fixtures and Fittings	20% Reducing balance
Leasehold Property	20% Straight line

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 17 (2024 - 13).

4	Tangible assets

	Total £
Cost or valuation
At 1 October 2024	715,911
Additions	4,817
Disposals	(75,288)
At 20 December 2024	645,440
Depreciation
At 1 October 2024	414,865
Charge for the period	83,276
Eliminated on disposal	(32,939)
At 20 December 2024	465,202
Carrying amount
At 20 December 2024	180,238
At 30 September 2024	301,044

5	Creditors: amounts falling due within one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £10,418 (2023 - £14,700).

6	Creditors: amounts falling due after more than one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £42,437 (2023 - £53,124).

Focus Referrals Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 1 October 2024 to 20 December 2024

7	Related party transactions

Advances to directors

Mr M Rhodes During the period Mr M Rhodes went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £25,359 (2024 - £10,624). At the year end the amount outstanding from Mr M Rhodes was £22,390 (2024 - £6,943). Interest has been charged at the commercial rate.

Summary of transactions with other related parties

Infocus Property Limited - a company owned by the directors of Focus Referrals Limited.
 As at 20 December 2024 there was a balance owed from Infocus Property of £922,812 (2024 - £302,927).
 

8	Non adjusting events after the financial period

On 20 December 2024, 100% of the share capital was aquired by Linnaeus Veterinary Limited.