Authentic Focused Management Ltd 13748717 false 2024-08-01 2025-07-31 2025-07-31 The principal activity of the company is Development of building projects Digita Accounts Production Advanced 6.30.9574.0 true 13748717 2024-08-01 2025-07-31 13748717 2025-07-31 13748717 core:RetainedEarningsAccumulatedLosses 2025-07-31 13748717 core:ShareCapital 2025-07-31 13748717 core:CurrentFinancialInstruments 2025-07-31 13748717 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 13748717 core:LandBuildings core:ShortLeaseholdAssets 2025-07-31 13748717 core:OfficeEquipment 2025-07-31 13748717 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2025-07-31 13748717 bus:SmallEntities 2024-08-01 2025-07-31 13748717 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 13748717 bus:FilletedAccounts 2024-08-01 2025-07-31 13748717 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 13748717 bus:RegisteredOffice 2024-08-01 2025-07-31 13748717 bus:Director1 2024-08-01 2025-07-31 13748717 bus:Director2 2024-08-01 2025-07-31 13748717 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 13748717 bus:Agent1 2024-08-01 2025-07-31 13748717 core:ComputerEquipment 2024-08-01 2025-07-31 13748717 core:LandBuildings 2024-08-01 2025-07-31 13748717 core:LandBuildings core:ShortLeaseholdAssets 2024-08-01 2025-07-31 13748717 core:OfficeEquipment 2024-08-01 2025-07-31 13748717 core:KeyManagementPersonnel 2024-08-01 2025-07-31 13748717 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-08-01 2025-07-31 13748717 countries:EnglandWales 2024-08-01 2025-07-31 13748717 2024-07-31 13748717 core:LandBuildings core:ShortLeaseholdAssets 2024-07-31 13748717 core:OfficeEquipment 2024-07-31 13748717 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-07-31 13748717 2023-08-01 2024-07-31 13748717 2024-07-31 13748717 core:RetainedEarningsAccumulatedLosses 2024-07-31 13748717 core:ShareCapital 2024-07-31 13748717 core:CurrentFinancialInstruments 2024-07-31 13748717 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 13748717 core:LandBuildings core:ShortLeaseholdAssets 2024-07-31 13748717 core:OfficeEquipment 2024-07-31 13748717 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-07-31 13748717 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2023-08-01 2024-07-31 13748717 2023-07-31 13748717 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2023-07-31 iso4217:GBP xbrli:pure

Authentic Focused Management Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 July 2025

Authentic Focused Management Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

Authentic Focused Management Ltd

Company Information

Directors | A Holt M J Holt

Registered Office | Suite 5 Corum 2 Corum Office Park Crown Way Warmley Bristol BS30 8FJ

Registered Number | 13748717

Accountants | Verinder Powell Associates Limited Suite 5 Corum 2 Corum Office Park Crown Way Warmley Bristol BS30 8FJ

Authentic Focused Management Ltd

(Registration number: 13748717)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 8,019 | 357
Current assets |  |  |
Debtors | 5 | 8,607 | 14,584
Cash at bank and in hand |  | 80 | 3,304
|  | 8,687 | 17,888
Creditors: Amounts falling due within one year | 6 | (10,600) | (17,568)
Net current (liabilities)/assets |  | (1,913) | 320
Total assets less current liabilities |  | 6,106 | 677
Provisions for liabilities |  | (1,021) | (117)
Net assets |  | 5,085 | 560
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 4,985 | 460
Shareholders' funds |  | 5,085 | 560

Authentic Focused Management Ltd

(Registration number: 13748717)
Balance Sheet as at 31 July 2025

For the financial year ending 31 July 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 April 2026 and signed on its behalf by:

......................................... A Holt Director

Authentic Focused Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Suite 5 Corum 2
Corum Office Park
Crown Way
Warmley
Bristol
BS30 8FJ

These financial statements were authorised for issue by the Board on 15 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime). There have been no material departures from the Financial Reporting Standard 102 1A.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The financial statements are prepared in Pounds Sterling (£), and are rounded to the nearest pound.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the company's activities.

Authentic Focused Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Tax

The tax expense for the period comprises current and deferred tax. 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.
The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Asset class | Depreciation method and rate
Short leasehold land and buildings | - 25% straight line
Computer equipment | ‐ 25% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Authentic Focused Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Authentic Focused Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4 | Tangible assets

| Short leasehold land and buildings £ | Computer equipment £ | Total £
Cost or valuation
At 1 August 2024 | - | 553 | 553
Additions | 8,445 | - | 8,445
At 31 July 2025 | 8,445 | 553 | 8,998
Depreciation
At 1 August 2024 | - | 196 | 196
Charge for the year | 645 | 138 | 783
At 31 July 2025 | 645 | 334 | 979
Carrying amount
At 31 July 2025 | 7,800 | 219 | 8,019
At 31 July 2024 | - | 357 | 357

5 | Debtors

| Note | 2025 £ | 2024 £
Trade debtors |  | 6,120 | 7,020
Amounts owed by related parties | 7 | - | 5,655
Other debtors |  | 2,487 | 1,909
|  | 8,607 | 14,584

Authentic Focused Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

6 | Creditors

Due within one year | Note | 2025 £ | 2024 £
Trade creditors |  | 4,734 | -
Taxation and social security |  | 3,963 | 15,818
Accruals and deferred income |  | 1,650 | 1,750
Amounts owed to related parties | 7 | 253 | -
|  | 10,600 | 17,568

7 | Related party transactions

Loans to related parties

2025 | Key management £ | Total £
At start of period | 5,655 | 5,655
Repaid | (5,655) | (5,655)
At end of period | - | -

2024 | Key management £ | Total £
At start of period | 194 | 194
Advanced | 48,917 | 48,917
Repaid | (43,456) | (43,456)
At end of period | 5,655 | 5,655

Terms of loans to related parties

Loans to key management are repayable on demand and interest is charged at the HMRC prevailing rate on overdrawn balances which exceed £10,000 per director.

Authentic Focused Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Loans from related parties

2025 | Key management £ | Total £
Advanced | 24,782 | 24,782
Repaid | (24,529) | (24,529)
At end of period | 253 | 253

Terms of loans from related parties

The loans from key management are interest free and repayable on demand.