Company No: 04033565 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

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

	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

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