Registered number
10498095
Craft In Focus Ltd
Unaudited Filleted Accounts
31 March 2025

Craft In Focus Ltd
Registered number: | 10498095
Balance Sheet
as at 31 March 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 4 |  |  | 16,630 |  |  | 21,027
Current assets
Debtors | 5 |  | 410,592 |  |  | 473,728
Cash at bank and in hand |  |  | 395,604 |  |  | 386,781
|  |  | 806,196 |  |  | 860,509
Creditors: amounts falling due within one year | 6 |  | (791,590) |  |  | (838,319)
Net current assets |  |  |  | 14,606 |  |  | 22,190
Net assets |  |  |  | 31,236 |  |  | 43,217
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 31,136 |  |  | 43,117
Shareholder's funds |  |  |  | 31,236 |  |  | 43,217
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr R Chapman
Director
Approved by the board on 18 September 2025

Craft In Focus Ltd
Notes to the Accounts
for the year ended 31 March 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Equipment | 25% reducing balance
| Motor vehicles | 25% reducing balance
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. No provision for deferred tax has been made since the director is of the opinion that no liability will crystallise in the foreseeable future.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Intangible fixed assets | £
| Goodwill:
| Cost
| At 1 April 2024 | 99,300
| At 31 March 2025 | 99,300
| Amortisation
| At 1 April 2024 | 99,300
| At 31 March 2025 | 99,300
| Net book value
| At 31 March 2025 | -
| Goodwill has been written off in equal annual instalments over its estimated economic life of 5 years.
4 | Tangible fixed assets
|  |  |  | Equipment |  | Motor vehicles |  | Total
£ | £ | £
| Cost
| At 1 April 2024 | 10,046 |  | 33,903 |  | 43,949
| Additions | 1,460 |  | - |  | 1,460
| Disposals | (1,410) |  | - |  | (1,410)
| At 31 March 2025 | 10,096 |  | 33,903 |  | 43,999
| Depreciation
| At 1 April 2024 | 3,322 |  | 19,600 |  | 22,922
| Charge for the year | 1,765 |  | 3,576 |  | 5,341
| On disposals | (894) |  | - |  | (894)
| At 31 March 2025 | 4,193 |  | 23,176 |  | 27,369
| Net book value
| At 31 March 2025 | 5,903 |  | 10,727 |  | 16,630
| At 31 March 2024 | 6,724 |  | 14,303 |  | 21,027
5 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 74,634 |  | 122,223
| Other debtors | 335,958 |  | 351,505
|  |  |  |  |  | 410,592 |  | 473,728
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 34,957 |  | 33,038
| Taxation and social security costs | 132,844 |  | 129,941
| Other creditors | 623,789 |  | 675,340
|  |  |  |  |  | 791,590 |  | 838,319
7 | Related party transactions
| During the year the company provided a loan of £150,000 to a connected company. £300,000 was outstanding at the balance sheet date, and this amount is included in other debtors. A loan from the previous year of £150,000 to the same connected company was written off in the year.
8 | Other information
| Craft In Focus Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 3 Roses Farm
| Gallants Lane
| East Farleigh
| ME15 0LG

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