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Company No: 04033565 (England and Wales)

# FOCUS FIREPLACES (HOLDINGS) LIMITED

### Unaudited Financial Statements
For the financial period from 01 July 2024 to 31 March 2025
Pages for filing with the registrar

FOCUS FIREPLACES (HOLDINGS) LIMITED

## Unaudited Financial Statements

For the financial period from 01 July 2024 to 31 March 2025

Contents

FOCUS FIREPLACES (HOLDINGS) LIMITED

## COMPANY INFORMATION

For the financial period from 01 July 2024 to 31 March 2025
FOCUS FIREPLACES (HOLDINGS) LIMITED

## COMPANY INFORMATION (continued)

For the financial period from 01 July 2024 to 31 March 2025

DIRECTORS | Julian Somers
| Sandra Carol Somers

SECRETARY | Julian Somers

REGISTERED OFFICE | 1 Reginald Grove
| York
| YO23 1LN
| United Kingdom

COMPANY NUMBER | 04033565 (England and Wales)

ACCOUNTANT | Ian Walker and Co.
| Wellington House
| Aviator Court
| Clifton Moor
| York
| YO30 4UZ

FOCUS FIREPLACES (HOLDINGS) LIMITED

## BALANCE SHEET

As at 31 March 2025
FOCUS FIREPLACES (HOLDINGS) LIMITED

## BALANCE SHEET (continued)

As at 31 March 2025

| Note | 31.03.2025 |  | 30.06.2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 10,420 |  | 12,524
|  | 10,420 |  | 12,524
Current assets |  |  |  |
Debtors |  |  |  |
- due within one year | 4 | 34,320 |  | 54,333
- due after more than one year | 4 | 122,680 |  | 148,420
Cash at bank and in hand | 5 | 743,505 |  | 749,123
|  | 900,505 |  | 951,876
Creditors: amounts falling due within one year | 6 | ( 119,245) |  | ( 105,290)
Net current assets |  | 781,260 |  | 846,586
Total assets less current liabilities |  | 791,680 |  | 859,110
Net assets |  | 791,680 |  | 859,110
Capital and reserves |  |  |  |
Called-up share capital | 7 | 100 |  | 100
Profit and loss account |  | 791,580 |  | 859,010
Total shareholders' funds |  | 791,680 |  | 859,110

For the financial period ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Focus Fireplaces (Holdings) Limited (registered number: 04033565) were approved and authorised for issue by the Board of Directors on 31 October 2025. They were signed on its behalf by:

Julian Somers Director |

FOCUS FIREPLACES (HOLDINGS) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 July 2024 to 31 March 2025
FOCUS FIREPLACES (HOLDINGS) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 July 2024 to 31 March 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Focus Fireplaces (Holdings) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 1 Reginald Grove, York, YO23 1LN, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Reporting period length

These financial statements cover a period of 9 months from 1st July 2024 to 31st March 2025 following the decision to shorten the company's reference period.
The comparative figures presented cover the previous period of 12 months ended 31st June 2024.
As a result, the amounts presented in the statement of comprehensive income and related notes are not entirely comparable between the current and prior periods.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 10 % reducing balance
Plant and machinery etc. | 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

#### 2. Employees

| Period from 01.07.2024 to 31.03.2025 |  | Year ended 30.06.2024
| Number |  | Number
Monthly average number of persons employed by the Company during the period, including directors | 2 |  | 2

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery etc. |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 July 2024 | 43,526 |  | 13,733 |  | 57,259
At 31 March 2025 | 43,526 |  | 13,733 |  | 57,259
Accumulated depreciation |  |  |  |  |
At 01 July 2024 | 41,685 |  | 3,050 |  | 44,735
Charge for the financial period | 138 |  | 1,966 |  | 2,104
At 31 March 2025 | 41,823 |  | 5,016 |  | 46,839
Net book value |  |  |  |  |
At 31 March 2025 | 1,703 |  | 8,717 |  | 10,420
At 30 June 2024 | 1,841 |  | 10,683 |  | 12,524

#### 4. Debtors

| 31.03.2025 |  | 30.06.2024
| £ |  | £
Debtors: amounts falling due within one year |  |  |
Trade debtors | 0 |  | 13
Other debtors | 34,320 |  | 54,320
| 34,320 |  | 54,333
Debtors: amounts falling due after more than one year |  |  |
Other debtors | 122,680 |  | 148,420

#### 5. Cash and cash equivalents

| 31.03.2025 |  | 30.06.2024
| £ |  | £
Cash at bank and in hand | 743,505 |  | 749,123

#### 6. Creditors: amounts falling due within one year

| 31.03.2025 |  | 30.06.2024
| £ |  | £
Taxation and social security | 1,406 |  | 1,548
Other creditors | 117,839 |  | 103,742
| 119,245 |  | 105,290

#### 7. Called-up share capital

| 31.03.2025 |  | 30.06.2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100