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Registered number: 06961645 FOCUS RESOURCING GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
FOCUS RESOURCING GROUP LIMITED REGISTERED NUMBER: 06961645 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 101 |  | 101
|  |  | 101 |  | 101
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 7 |  | 7 |
Cash at bank and in hand | 6 | 3,926 |  | 4,052 |
Current liabilities |  | 3,933 |  | 4,059 |
Creditors: amounts falling due within one year | 7 | (1,671) |  | (421) |
Net current assets |  |  | 2,262 |  | 3,638
Total assets less current liabilities |  |  | 2,363 |  | 3,739
Net assets |  |  | 2,363 |  | 3,739
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 7 |  | 7
Profit and loss account |  |  | 2,356 |  | 3,732
|  |  | 2,363 |  | 3,739
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FOCUS RESOURCING GROUP LIMITED REGISTERED NUMBER: 06961645 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
S Bennett
Director
Date: 11 September 2025
The notes on pages 3 to 5 form part of these financial statements. Page 2
FOCUS RESOURCING GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Focus Resourcing Group Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 06961645 and the registered office is 5 Richfield Place,12 Richfield Avenue, Reading, Berkshire, RG1 8EQ. The principal activity of the company is that of a holding company. The financial statements are presented in Pound Sterling (£), which is also the functional currency of the company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.3 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.4 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.5 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 3
FOCUS RESOURCING GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.6 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 May 2024 | 101
| At 30 April 2025 | 101
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 7 | 7
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 3,926 | 4,052
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FOCUS RESOURCING GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 121 | 121
| Other creditors | 300 | 300
| Accruals and deferred income | 1,250 | -
|  | 1,671 | 421
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 396 (2024 - 396) A Ordinary shares of £0.01 each | 4 | 4
|  | 350 (2024 - 350) B Ordinary shares of £0.01 each | 3 | 3
|  |  | 7 | 7
9. | Related party transactions
| The Company has taken advantage of the disclosure exemption available under FRS 102 Section 33.1A not to disclose transactions entered into between 100% owned group companies.
10. | Controlling party
The Company is controlled by its director by virtue of their shareholding.
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