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Registered number: 07131557
Focsle Inn Limited
Financial Statements
For The Year Ended 28 February 2026
Focsle Inn Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Focsle Inn Limited
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 07131557

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,555 |  | 7,110
|  |  | 3,555 |  | 7,110
CURRENT ASSETS
Stocks | 5 | 8,000 |  | 8,000 |
Debtors | 6 | 627,015 |  | 404,022 |
Cash at bank and in hand |  | 3,107 |  | 194,394 |
|  | 638,122 |  | 606,416 |
Creditors: Amounts Falling Due Within One Year | 7 | (90,940 ) |  | (98,957 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 547,182 |  | 507,459
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 550,737 |  | 514,569
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (4,476 ) |  | (14,673 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (140 )
NET ASSETS |  |  | 546,261 |  | 499,756
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 546,161 |  | 499,656
SHAREHOLDERS' FUNDS |  |  | 546,261 |  | 499,756

Page 1
Page 2
Focsle Inn Limited
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 2026 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 Jason Leonard Director
1st April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Focsle Inn Limited
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Focsle Inn Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07131557 . The registered office is Seaside, Combe Martin, Barnstable, EX34 0DJ.
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.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% on cost
Motor Vehicles | 20% on cost
Fixtures & Fittings | 25% on cost

2.4. 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.
2.5. 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 year 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 asset reflects 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.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
Page 3
Page 4
Focsle Inn Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2026 |  | 2025
--- | --- | --- | ---
Office and administration | 1 |  | 1
Sales, marketing and distribution | 7 |  | 7
| 8 |  | 8

4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 March 2025 | 21,647 | 4,560 | 26,207
As at 28 February 2026 | 21,647 | 4,560 | 26,207
Depreciation
As at 1 March 2025 | 14,538 | 4,559 | 19,097
Provided during the period | 3,555 | - | 3,555
As at 28 February 2026 | 18,093 | 4,559 | 22,652
Net Book Value
As at 28 February 2026 | 3,554 | 1 | 3,555
As at 1 March 2025 | 7,109 | 1 | 7,110

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 8,000 |  | 8,000

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 705 |  | 2,025
Other debtors | 625,500 |  | 401,500
VAT | 810 |  | 497
| 627,015 |  | 404,022

Page 4
Page 5
Focsle Inn Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | (1 ) |  | 1
Bank loans and overdrafts | 5,000 |  | 5,000
Corporation tax | 25,956 |  | 38,335
Other taxes and social security | 403 |  | 659
Accruals and deferred income | 2,000 |  | 4,750
Director's loan account | 57,582 |  | 50,212
| 90,940 |  | 98,957

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 4,476 |  | 14,673

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Directors Advances, Credits and Guarantees
Dividends paid to directors
11. Dividends

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 37,000 |  | 36,000

12. Related Party Transactions
Included in other debtors is an amount of £625500 (last year £401500) which is owed to a related party J&J L Properties Limited. This is a loan used to purchase the freehold of the property used by the company. The loan is repayable upon demand and carries 0% interest.
J&J L Properties Limited rent the premises to Focsle Inn Limited at a rent of £60000 per year.
13. Ultimate Controlling Party
The company's ultimate controlling party is Jason Leonard by virtue of his ownership of 100% of the issued share capital in the company.
Page 5