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Company Registration No. 07098259 (England and Wales)
Focus Ecology Limited Unaudited accounts for the year ended 31 December 2025
Focus Ecology Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Focus Ecology Limited Company Information for the year ended 31 December 2025
Directors
Mr Graham Davison Mrs Fern Fellowes-Day
Company Number
07098259 (England and Wales)
Registered Office
Unit 2 Ball Mill Top Business Park Hallow Worcester WR2 6PD
Accountants
Jelly Bean Accountancy Limited 12 Hoskyns Avenue Worcester WR4 0LL
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Focus Ecology Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
57,643
47,101
Current assets
Debtors
167,750
190,371
Cash at bank and in hand
374,970
265,834
542,720
456,205
Creditors: amounts falling due within one year
(214,534)
(196,807)
Net current assets
328,186
259,398
Total assets less current liabilities
385,829
306,499
Provisions for liabilities
Deferred tax
5
(14,410)
(11,775)
Net assets
371,419
294,724
Capital and reserves
Called up share capital
100
100
Profit and loss account
371,319
294,624
Shareholders' funds
371,419
294,724
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 April 2026 and were signed on its behalf by
Mrs Fern Fellowes-Day Director Company Registration No. 07098259
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Focus Ecology Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Focus Ecology Limited is a private company, limited by shares, registered in England and Wales, registration number 07098259. The registered office is Unit 2 Ball Mill Top Business Park, Hallow, Worcester, WR2 6PD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
20% straight line
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Financial instruments - borrowings
Interest bearing borrowings are initially recognised at transaction price, adjusted for transaction costs. Interest bearing borrowings are subsequently measured at amortised cost using the effective interest method with interest being recognised in the profit and loss account.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Focus Ecology Limited Notes to the Accounts for the year ended 31 December 2025
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Government grants
Government grants are accounted for under the accruals model. Grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 January 2025
129,268
Additions
26,178
Disposals
(1,825)
At 31 December 2025
153,621
Depreciation
At 1 January 2025
82,167
Charge for the year
14,656
On disposals
(845)
At 31 December 2025
95,978
Net book value
At 31 December 2025
57,643
At 31 December 2024
47,101
5
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
14,410
11,775
2025
2024
£
£
Provision at start of year
11,775
9,668
Charged to the profit and loss account
2,635
2,107
Provision at end of year
14,410
11,775
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Focus Ecology Limited Notes to the Accounts for the year ended 31 December 2025
6
Operating lease commitments
2025
2024
£
£
At 31 December 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
27,425
54,777
Later than one year and not later than five years
3,202
30,626
30,627
85,403
7
Average number of employees
During the year the average number of employees was 18 (2024: 16).
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