Focus Optimisation Services Limited

	Page
Accountants' Report	1
Balance Sheet	2
Notes to the Financial Statements	3—4

Report to the director on the preparation of the unaudited statutory accounts of Focus Optimisation Services Limited for the year ended 30 June 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Focus Optimisation Services Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Focus Optimisation Services Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Focus Optimisation Services Limited and state those matters that we have agreed to state to the director of Focus Optimisation Services Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Focus Optimisation Services Limited and its director as a body for our work or for this report.

It is your duty to ensure that Focus Optimisation Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Focus Optimisation Services Limited . You consider that Focus Optimisation Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Focus Optimisation Services Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

23 September 2025

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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Focus Optimisation Services Limited

Balance Sheet

As At 30 June 2025

Balance Sheet

Registered number: SC594568

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	297		325
Cash at bank and in hand		42,439		22,311

		42,736		22,636
Creditors: Amounts Falling Due Within One Year	5	(13,416 )		(14,543 )

NET CURRENT ASSETS (LIABILITIES)			29,320		8,093

TOTAL ASSETS LESS CURRENT LIABILITIES			29,320		8,093

NET ASSETS			29,320		8,093

CAPITAL AND RESERVES
Called up share capital			10		10
Profit and Loss Account			29,310		8,083

SHAREHOLDERS' FUNDS			29,320		8,093

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr T Hopkins

Director

23 September 2025

The notes on pages 3 to 4 form part of these financial statements.

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Focus Optimisation Services Limited

Notes to the Financial Statements

For The Year Ended 30 June 2025

Notes to the Financial Statements

1. General Information

Focus Optimisation Services Limited is a private company, limited by shares, incorporated in Scotland, registered number SC594568 . The registered office is C/O Nuvo Scotland Limited, Bankhead Drive, City South Office Park, Portlethen, Aberdeenshire, AB12 4XX.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price

including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

2.4. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Focus Optimisation Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 4)

4. Debtors

	2025	2024
	£	£
Due within one year
VAT	297	325

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	166	307
Corporation tax	4,989	1,495
Other taxes and social security	5,736	10,163
Other creditors	631	996
Director's loan account	1,894	1,582

	13,416	14,543

6. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 July 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 June 2025
	£	£	£	£	£
Mr Timothy Hopkins	(1,582 )	-	(312 )	-	(1,894 )

The above loan is interest free and has no fixed repayment terms.

7. Ultimate Controlling Party

The ultimate controlling party is Mr T M Hopkins.

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