REGISTERED NUMBER: 06642444 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Focus Images Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr D Hambury

Mrs A Kawabe

REGISTERED OFFICE:

7 Brookfield Avenue

Carshalton

Surrey

SM1 3QW

REGISTERED NUMBER:

06642444 (England and Wales)

ACCOUNTANTS:

Black Barn Accountants Ltd

The Technology Centre

Station Road

Framlingham

Woodbridge

Suffolk

IP13 9EZ

FIXED ASSETS

Tangible assets

4

13,649

17,882

CURRENT ASSETS

Debtors

5

36,818

26,900

Cash at bank

44,180

35,342

80,998

62,242

CREDITORS

Amounts falling due within one year

6

30,137

31,077

NET CURRENT ASSETS

50,861

31,165

TOTAL ASSETS LESS CURRENT LIABILITIES

64,510

49,047

PROVISIONS FOR LIABILITIES

5,529

4,471

NET ASSETS

58,981

44,576

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

58,881

44,476

SHAREHOLDERS' FUNDS

58,981

44,576

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2025 and were signed on its behalf by:

Mr D Hambury - Director

1.	STATUTORY INFORMATION

Focus Images Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs & other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES & DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 August 2024

28,204

Additions

248

At 31 July 2025

28,452

DEPRECIATION

At 1 August 2024

10,322

Charge for year

4,481

At 31 July 2025

14,803

NET BOOK VALUE

At 31 July 2025

13,649

At 31 July 2024

17,882

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

36,818

26,900

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

2,016

1,960

Amounts owed to participating interests

6,916

6,916

Taxation & social security

12,096

10,139

Other creditors

9,109

12,062

30,137

31,077

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1 August 2024

44,476

Profit for the year

14,405

At 31 July 2025

58,881

9.	ULTIMATE CONTROLLING PARTY

There is no single ultimate controlling party.