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Company Registration No. 14549126 (England and Wales)
Sharper Focus Ltd Unaudited accounts for the year ended 31 December 2024
Sharper Focus Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Sharper Focus Ltd Company Information for the year ended 31 December 2024
Director
SD Freegard
Company Number
14549126 (England and Wales)
Registered Office
The Laurels 33 Cross Hands Road Pilning BS35 4JB United Kingdom
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Sharper Focus Ltd Statement of financial position as at 31 December 2024
2024
2023
Notes
£
£
Fixed assets
Tangible assets
4
10,993
15,226
Current assets
Debtors
5
28
1,312
Cash at bank and in hand
3,715
3,494
3,743
4,806
Creditors: amounts falling due within one year
6
(16,633)
(26,664)
Net current liabilities
(12,890)
(21,858)
Net liabilities
(1,897)
(6,632)
Capital and reserves
Called up share capital
1
1
Profit and loss account
(1,898)
(6,633)
Shareholders' funds
(1,897)
(6,632)
For the year 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 September 2025 and were signed on its behalf by
SD Freegard Director Company Registration No. 14549126
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Sharper Focus Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Sharper Focus Ltd is a private company, limited by shares, registered in England and Wales, registration number 14549126. The registered office is The Laurels, 33 Cross Hands Road, Pilning, BS35 4JB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33
Motor vehicles
20
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 January 2024
5,010
12,815
17,825
At 31 December 2024
5,010
12,815
17,825
Depreciation
At 1 January 2024
1,317
1,282
2,599
Charge for the year
1,670
2,563
4,233
At 31 December 2024
2,987
3,845
6,832
Net book value
At 31 December 2024
2,023
8,970
10,993
At 31 December 2023
3,693
11,533
15,226
5
Debtors
2024
2023
£
£
Amounts falling due within one year
Trade debtors
28
655
Accrued income and prepayments
-
657
28
1,312
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Sharper Focus Ltd Notes to the Accounts for the year ended 31 December 2024
6
Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
8,369
9,907
VAT
1,291
106
Trade creditors
340
1,314
Taxes and social security
5
-
Loans from directors
5,468
14,452
Accruals
1,160
885
16,633
26,664
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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