Company registration number 05795643 (England and Wales)
FOCUS LIGHTING AND PRODUCTIONS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
FOCUS LIGHTING AND PRODUCTIONS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 12
FOCUS LIGHTING AND PRODUCTIONS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 1 -
31 December
30 April 2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
8,710
6,570
Tangible assets
5
304,378
315,905
Investments
6
933,333
933,333
1,246,421
1,255,808
Current assets
Debtors
8
185,420
301,384
Cash at bank and in hand
810,090
545,340
995,510
846,724
Creditors: amounts falling due within one year
9
(599,108)
(732,599)
Net current assets
396,402
114,125
Total assets less current liabilities
1,642,823
1,369,933
Creditors: amounts falling due after more than one year
10
(668,600)
(664,162)
Net assets
974,223
705,771
Capital and reserves
Called up share capital
11
100
100
Revaluation reserve
12
(15,000)
(15,000)
Profit and loss reserves
989,123
720,671
Total equity
974,223
705,771
FOCUS LIGHTING AND PRODUCTIONS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2024
31 December 2024
- 2 -

For the financial period ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 17 September 2025 and are signed on its behalf by:
D F Watson
Director
Company registration number 05795643 (England and Wales)
FOCUS LIGHTING AND PRODUCTIONS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 DECEMBER 2024
- 3 -
Share capital
Revaluation reserve
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 May 2023
100
(15,000)
640,441
625,541
Year ended 30 April 2024:
Profit and total comprehensive income
-
-
121,769
121,769
Dividends
3
-
-
(41,539)
(41,539)
Balance at 30 April 2024
100
(15,000)
720,671
705,771
Period ended 31 December 2024:
Profit and total comprehensive income
-
-
306,802
306,802
Dividends
3
-
-
(38,350)
(38,350)
Balance at 31 December 2024
100
(15,000)
989,123
974,223
FOCUS LIGHTING AND PRODUCTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
- 4 -
1
Accounting policies
Company information

Focus Lighting and Productions Limited is a private company limited by shares incorporated in England and Wales. The registered office is 41 South Croxted Road, London, SE21 8AZ.

1.1
Reporting period

The company's accounting reference date has been shortened in the period to 31 December 2024. The amounts presented in the financial statements (including the related notes) are not entirely comparable with the prior and future periods.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Intangible assets represents capitalised costs in connection with the website held by the company.

FOCUS LIGHTING AND PRODUCTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 5 -

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website costs
10 years striaght line basis
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% Reducing Balance
Fixtures and fittings
20% Reducing Balance
Computers
20% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

FOCUS LIGHTING AND PRODUCTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 6 -

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

FOCUS LIGHTING AND PRODUCTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 7 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

FOCUS LIGHTING AND PRODUCTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 8 -
1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.14
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

Period Ended Decmber 2024
Year Ended April 2024
Number
Number
Total
8
9
3
Dividends
Period Ended December 2024
Year Ended April 2024
£
£
Final paid
38,350
41,539
FOCUS LIGHTING AND PRODUCTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
- 9 -
4
Intangible fixed assets
Website costs
£
Cost
At 1 May 2024
8,600
Additions
2,900
At 31 December 2024
11,500
Amortisation and impairment
At 1 May 2024
2,030
Amortisation charged for the period
760
At 31 December 2024
2,790
Carrying amount
At 31 December 2024
8,710
At 30 April 2024
6,570
5
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 May 2024
684,063
64,085
41,519
789,667
Additions
40,898
971
4,502
46,371
Disposals
(38,117)
-
0
(2,203)
(40,320)
At 31 December 2024
686,844
65,056
43,818
795,718
Depreciation and impairment
At 1 May 2024
423,616
27,588
22,558
473,762
Depreciation charged in the period
39,629
10,795
3,097
53,521
Eliminated in respect of disposals
(33,976)
-
0
(1,967)
(35,943)
At 31 December 2024
429,269
38,383
23,688
491,340
Carrying amount
At 31 December 2024
257,575
26,673
20,130
304,378
At 30 April 2024
260,447
36,497
18,961
315,905
FOCUS LIGHTING AND PRODUCTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
- 10 -
6
Fixed asset investments
Period Ended December 2024
Year Ended April 2024
£
£
Shares in group undertakings and participating interests
933,333
933,333
7
Subsidiaries

Details of the company's subsidiaries at 31 December 2024 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
VS Creative Limited
41 South Croxted Road, London, England, SE21 8AZ
Ordinary shares
100.00

The investment held by the company is a consultancy artistic creation company incorporated in England and Wales.

8
Debtors
Period Ended December 2024
Year Ended April 2024
Amounts falling due within one year:
£
£
Trade debtors
116,316
203,420
Other debtors
18,440
47,300
134,756
250,720
Period Ended December 2024
Year Ended April 2024
Amounts falling due after more than one year:
£
£
Other debtors
50,664
50,664
Total debtors
185,420
301,384
FOCUS LIGHTING AND PRODUCTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
- 11 -
9
Creditors: amounts falling due within one year
Period Ended December 2024
Year Ended April 2024
£
£
Bank loans
11,110
33,333
Trade creditors
218,216
127,414
Corporation tax
101,536
24,223
Other taxation and social security
44,971
69,096
Other creditors
223,275
478,533
599,108
732,599
10
Creditors: amounts falling due after more than one year
Period Ended December 2024
Year Ended April 2024
£
£
Other creditors
668,600
664,162
11
Called up share capital
Period Ended December 2024
Period Ended December 2024
Year Ended April 2024
Year Ended April 2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
12
Revaluation reserve
Period Ended December 2024
Year Ended April 2024
£
£
At the beginning of the period
(15,000)
(15,000)
At the end of the period
(15,000)
(15,000)
FOCUS LIGHTING AND PRODUCTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
- 12 -
13
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

Period Ended December 2024
Year Ended April 2024
£
£
Within one year
29,909
24,919
Between two and five years
102,506
97,710
In over five years
-
0
9,848
132,415
132,477
14
Directors' transactions

The following loan has been granted by the company to the directors. The amount is payable on demand and interest free.

Description
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Director's loan account
-
-
1,342
(350)
992
-
1,342
(350)
992
15
Ultimate controlling party

The company's ultimate controlling party is D F Watson by virtue of ownership of 100% of the issued share capital in the company.

2024-12-31 2024-05-01 false false false 17 September 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity D F Watson V L Watson 05795643 2024-05-01 2024-12-31 05795643 2024-12-31 05795643 2024-04-30 05795643 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-12-31 05795643 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-04-30 05795643 core:PlantMachinery 2024-12-31 05795643 core:FurnitureFittings 2024-12-31 05795643 core:ComputerEquipment 2024-12-31 05795643 core:PlantMachinery 2024-04-30 05795643 core:FurnitureFittings 2024-04-30 05795643 core:ComputerEquipment 2024-04-30 05795643 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 05795643 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 05795643 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 05795643 core:Non-currentFinancialInstruments core:AfterOneYear 2024-04-30 05795643 core:CurrentFinancialInstruments 2024-12-31 05795643 core:CurrentFinancialInstruments 2024-04-30 05795643 core:ShareCapital 2024-12-31 05795643 core:ShareCapital 2024-04-30 05795643 core:RevaluationReserve 2024-12-31 05795643 core:RevaluationReserve 2024-04-30 05795643 core:RetainedEarningsAccumulatedLosses 2024-12-31 05795643 core:RetainedEarningsAccumulatedLosses 2024-04-30 05795643 core:ShareCapital 2023-04-30 05795643 core:RevaluationReserve 2023-04-30 05795643 core:RetainedEarningsAccumulatedLosses 2023-04-30 05795643 core:ShareCapitalOrdinaryShareClass1 2024-12-31 05795643 core:ShareCapitalOrdinaryShareClass1 2024-04-30 05795643 core:RevaluationReserve 2024-04-30 05795643 bus:Director1 2024-05-01 2024-12-31 05795643 core:RetainedEarningsAccumulatedLosses 2023-05-01 2024-04-30 05795643 2023-05-01 2024-04-30 05795643 core:RetainedEarningsAccumulatedLosses 2024-05-01 2024-12-31 05795643 core:IntangibleAssetsOtherThanGoodwill 2024-05-01 2024-12-31 05795643 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-05-01 2024-12-31 05795643 core:PlantMachinery 2024-05-01 2024-12-31 05795643 core:FurnitureFittings 2024-05-01 2024-12-31 05795643 core:ComputerEquipment 2024-05-01 2024-12-31 05795643 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-04-30 05795643 core:PlantMachinery 2024-04-30 05795643 core:FurnitureFittings 2024-04-30 05795643 core:ComputerEquipment 2024-04-30 05795643 2024-04-30 05795643 core:Subsidiary1 2024-05-01 2024-12-31 05795643 core:Subsidiary1 1 2024-05-01 2024-12-31 05795643 core:WithinOneYear 2024-12-31 05795643 core:WithinOneYear 2024-04-30 05795643 core:AfterOneYear 2024-12-31 05795643 core:AfterOneYear 2024-04-30 05795643 core:Non-currentFinancialInstruments 2024-12-31 05795643 core:Non-currentFinancialInstruments 2024-04-30 05795643 bus:OrdinaryShareClass1 2024-05-01 2024-12-31 05795643 bus:OrdinaryShareClass1 2024-12-31 05795643 bus:OrdinaryShareClass1 2024-04-30 05795643 core:BetweenTwoFiveYears 2024-12-31 05795643 core:MoreThanFiveYears 2024-12-31 05795643 bus:PrivateLimitedCompanyLtd 2024-05-01 2024-12-31 05795643 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2024-12-31 05795643 bus:FRS102 2024-05-01 2024-12-31 05795643 bus:AuditExemptWithAccountantsReport 2024-05-01 2024-12-31 05795643 bus:Director2 2024-05-01 2024-12-31 05795643 bus:FullAccounts 2024-05-01 2024-12-31 xbrli:pure xbrli:shares iso4217:GBP