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Registered number: 12875453
FOCAP 2020 LIMITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 MARCH 2025
TWP Accounting LLP
Chartered Accountants & Statutory Auditors
The Old Rectory
Church Street
Weybridge
Surrey
KT13 8DE
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FOCAP 2020 LIMITED
COMPANY INFORMATION
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R Kilduff (resigned 22 July 2025)
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D Meehan (resigned 20 March 2025)
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T Kilduff (resigned 3 April 2024)
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J O'Keeffe (resigned 10 May 2024)
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J Walsh (resigned 3 April 2024)
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J Buggy (appointed 15 November 2024)
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B Lynch (appointed 3 September 2025)
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Chartered Accountants & Statutory Auditors
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FOCAP 2020 LIMITED
REGISTERED NUMBER: 12875453
BALANCE SHEET
AS AT 31 MARCH 2025
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 December 2025.
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D Kelleher
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The notes on pages 3 to 6 form part of these financial statements.
Page 1
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FOCAP 2020 LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025
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The notes on pages 3 to 6 form part of these financial statements.
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Page 2
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FOCAP 2020 LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
FOCAP 2020 Limited (12875453) is incorporated in England and Wales and limited by shares. The nature of the company's operations and principal activity is a holding company. The address of the registered office is given in the company information page of these financial statements.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The company is the parent undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts. These financial statements therefore present information about the company as an individual undertaking and not it's group.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The company is reliant upon the continued financial support of its parent to provide sufficient working capital to meet its trading expectations for the foreseeable future which is defined as twelve months from the date of approval of these financial statements. Therefore the directors consider that the going concern basis of accounting is appropriate.
Investments in subsidiaries are measured at cost less accumulated impairment.
Short term debtors are measured at transaction price, less any impairment.
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Cash and cash equivalents
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Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
Short term creditors are measured at the transaction price.
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The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
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Page 3
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FOCAP 2020 LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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Investments in subsidiary companies
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Amounts owed by group undertakings
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Creditors: Amounts falling due within one year
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Amounts owed to group undertakings
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Accruals and deferred income
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Page 4
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FOCAP 2020 LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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Allotted, called up and fully paid
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140 (2024 - 140) A Ordinary shares of £1.00 each
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60 (2024 - 60) B Ordinary shares of £1.00 each
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Profit and loss account
The profit and loss account represents profit and losses net of adjustments.
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Related party transactions
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The company is a parent to its wholly owned subsidiaries and accordingly has taken the exemptions provided within paragraph 33.1A of FRS 102 and therefore transactions with group companies have not been disclosed.
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The company is a wholly owned subsidiary of Elgin Energy Holding Limited, a company incorporated in England and Wales. Elgin Energy Holding Limited is the parent of the largest group in which the Company is consolidated. Copies of the accounts of Elgin Energy Holding Limited are available at the Companies House website.
The ultimate parent undertaking is CI V Porto Topco Limited, a company incorporated in England and Wales.
There is no ultimate controlling party.
Page 5
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FOCAP 2020 LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
The auditor's report on the financial statements for the year ended 31 March 2025 was unqualified.
The audit report was signed on 3 December 2025 by Philip Munk FCA FCCA (Senior Statutory Auditor) on behalf of TWP Accounting LLP.
This report is made solely to the company’s members, as a body, in accordance with Sections 495 and 496 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
Page 6
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