Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 05833093 Mr J N Shaw Mrs M V Shaw iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05833093 2024-05-31 05833093 2025-05-31 05833093 2024-06-01 2025-05-31 05833093 frs-core:CurrentFinancialInstruments 2025-05-31 05833093 frs-core:Non-currentFinancialInstruments 2025-05-31 05833093 frs-core:ComputerEquipment 2025-05-31 05833093 frs-core:ComputerEquipment 2024-06-01 2025-05-31 05833093 frs-core:ComputerEquipment 2024-05-31 05833093 frs-core:FurnitureFittings 2025-05-31 05833093 frs-core:FurnitureFittings 2024-06-01 2025-05-31 05833093 frs-core:FurnitureFittings 2024-05-31 05833093 frs-core:NetGoodwill 2025-05-31 05833093 frs-core:NetGoodwill 2024-06-01 2025-05-31 05833093 frs-core:NetGoodwill 2024-05-31 05833093 frs-core:MotorVehicles 2025-05-31 05833093 frs-core:MotorVehicles 2024-06-01 2025-05-31 05833093 frs-core:MotorVehicles 2024-05-31 05833093 frs-core:ShareCapital 2025-05-31 05833093 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 05833093 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 05833093 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 05833093 frs-bus:SmallEntities 2024-06-01 2025-05-31 05833093 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 05833093 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 05833093 frs-bus:Director1 2024-06-01 2025-05-31 05833093 frs-bus:Director1 2024-05-31 05833093 frs-bus:Director1 2025-05-31 05833093 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 05833093 frs-countries:EnglandWales 2024-06-01 2025-05-31 05833093 2023-05-31 05833093 2024-05-31 05833093 2023-06-01 2024-05-31 05833093 frs-core:CurrentFinancialInstruments 2024-05-31 05833093 frs-core:Non-currentFinancialInstruments 2024-05-31 05833093 frs-core:ShareCapital 2024-05-31 05833093 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 05833093
Focus Chemists Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Focus Chemists Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Focus Chemists Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 05833093

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 2,500 |  | 5,000
Tangible Assets | 5 |  | 12,062 |  | 18,566
|  |  | 14,562 |  | 23,566
CURRENT ASSETS
Stocks | 6 | 31,125 |  | 32,500 |
Debtors | 7 | 20,541 |  | 4,349 |
Cash at bank and in hand |  | 8,649 |  | 11,278 |
|  | 60,315 |  | 48,127 |
Creditors: Amounts Falling Due Within One Year | 8 | (91,309 ) |  | (82,175 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (30,994 ) |  | (34,048 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (16,432 ) |  | (10,482 )
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (10,556 )
NET LIABILITIES |  |  | (16,432 ) |  | (21,038 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Profit and Loss Account |  |  | (16,434 ) |  | (21,040 )
SHAREHOLDERS' FUNDS |  |  | (16,432) |  | (21,038)

Page 1
Page 2
Focus Chemists Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr J N Shaw Director
4th March 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Focus Chemists Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Focus Chemists Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05833093 . The registered office is 139 Watling Street, Gillingham, Kent, ME7 2YY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The accounts have been prepared on the basis of going concern. This basis may not be appropriate because the company had, at 31st May 2025, net liabilities of £16,432 (2024 £21,038). The validity of the going conern basis is dependent upon the continued support of the bank and ordinary creditors.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10. years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying value amount and are recognised in the Income Statement.

Motor Vehicles | 20% on cost
Fixtures & Fittings | 15% on reducing balance
Computer Equipment | 33% on cost

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
Page 3
Page 4
Focus Chemists Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Debtors
Short term debtors are measured at transaction proce, less any impairment.
2.10. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions.
2.11. Creditors
Short term creditors are measured at the transaction price.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 June 2024 | 50,000
As at 31 May 2025 | 50,000
Amortisation
As at 1 June 2024 | 45,000
Provided during the period | 2,500
As at 31 May 2025 | 47,500
Net Book Value
As at 31 May 2025 | 2,500
As at 1 June 2024 | 5,000

Page 4
Page 5
Focus Chemists Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 June 2024 | 9,963 | 47,694 | 32,170 | 89,827
As at 31 May 2025 | 9,963 | 47,694 | 32,170 | 89,827
Depreciation
As at 1 June 2024 | 1,993 | 42,861 | 26,407 | 71,261
Provided during the period | 1,992 | 725 | 3,787 | 6,504
As at 31 May 2025 | 3,985 | 43,586 | 30,194 | 77,765
Net Book Value
As at 31 May 2025 | 5,978 | 4,108 | 1,976 | 12,062
As at 1 June 2024 | 7,970 | 4,833 | 5,763 | 18,566

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 31,125 |  | 32,500

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,399 |  | 606
Other debtors | 17,142 |  | 3,743
| 20,541 |  | 4,349

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 50,937 |  | 45,257
Bank loans and overdrafts | 10,443 |  | 10,088
Other creditors | 9,610 |  | 5,799
Taxation and social security | 20,319 |  | 21,031
| 91,309 |  | 82,175

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 10,556

Page 5
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Focus Chemists Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 June 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 May 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr John Shaw | 663 | 9,087 | 663 | - | 9,087

The above loan is unsecured, interest free and repayable on demand.
Page 6