Focal Point Technology Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08199394

Focal Point Technology Limited

Filleted Unaudited Financial Statements

31 March 2025

Focal Point Technology Limited

Financial Statements

Year ended 31 March 2025

Contents	Pages

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2 to 3

Notes to the financial statements	4 to 6

Focal Point Technology Limited

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Focal Point Technology Limited

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Focal Point Technology Limited for the year ended 31 March 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Focal Point Technology Limited, as a body, in accordance with the terms of our engagement letter dated 10 December 2020. Our work has been undertaken solely to prepare for your approval the financial statements of Focal Point Technology Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Focal Point Technology Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Focal Point Technology Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Focal Point Technology Limited. You consider that Focal Point Technology Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Focal Point Technology Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

HEBBLETHWAITES Chartered Accountants

2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ

22 December 2025

Focal Point Technology Limited

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	–	2,465

Current assets

Debtors	6	146,055	169,582
Cash at bank and in hand		1,225	22,432
		---------	---------
		147,280	192,014

Creditors: amounts falling due within one year	7	153,550	187,807
		---------	---------
Net current (liabilities)/assets		( 6,270)	4,207
		-------	-------
Total assets less current liabilities		( 6,270)	6,672

Creditors: amounts falling due after more than one year	8	1,772	12,234

Provisions

Taxation including deferred tax	–	616
	-------	--------
Net liabilities	( 8,042)	( 6,178)
	-------	--------

Focal Point Technology Limited

Statement of Financial Position (continued)

31 March 2025

	2025	2024
Note	£	£

Capital and reserves

Called up share capital	2	2
Profit and loss account	( 8,044)	( 6,180)
	-------	-------
Shareholders deficit	( 8,042)	( 6,178)
	-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year 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 year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 22 December 2025 , and are signed on behalf of the board by:

Mr C J Day	Mr G A Clark
Director	Director

Company registration number: 08199394

Focal Point Technology Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Hebblethwaites, 2 Westbrook Court, Sharrow Vale Road, Sheffield, South Yorkshire, S11 8YZ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

At the year end, the company had accumulated retained losses of £8,044, the directors believe it is correct for the accounts to be prepared on the going concern basis with continued support from the directors and shareholders.

Research and development

Research and development expenditure is written off in the period in which it is incurred.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Computer equipment	-	25% straight line

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

5. Tangible assets

	Computer equipment	Total
	£	£
Cost
At 1 April 2024 and 31 March 2025	17,229	17,229
	--------	--------
Depreciation
At 1 April 2024	14,764	14,764
Charge for the year	2,465	2,465
	--------	--------
At 31 March 2025	17,229	17,229
	--------	--------
Carrying amount
At 31 March 2025	–	–
	--------	--------
At 31 March 2024	2,465	2,465
	--------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	146,055	166,217
Other debtors	–	3,365
	---------	---------
	146,055	169,582
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	10,462	10,204
Trade creditors	46,175	111,604
Corporation tax	11,286	15,900
Social security and other taxes	52,636	26,470
Other creditors	32,991	23,629
	---------	---------
	153,550	187,807
	---------	---------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	1,772	12,234
	-------	--------

Bank borrowings are in respect of a business bounce back loan made available as part of the Government covid support.The loan is repayable 6 years from May 2020 and interest at 2.50% is payable. The Government acts as the ultimate guarantor for this loan.

9. Controlling party

Focal Point Technology Ltd jointly owned by A Plus Trading Ltd and CD Tek Ltd.