2024-08-01 2025-07-31 12103985 FOCUSINVEST LTD false 12103985 2024-08-01 2025-07-31 12103985 uk-bus:Director1 2024-08-01 2025-07-31 12103985 uk-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 12103985 uk-bus:SmallEntities 2024-08-01 2025-07-31 12103985 uk-bus:FullAccounts 2024-08-01 2025-07-31 12103985 uk-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12103985 2024-08-01 12103985 2025-07-31 12103985 2024-07-31 xbrli:pure iso4217:GBP 12103985 2023-08-01 2024-07-31
Company Registration Number : 12103985 (England and Wales)
12103985
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2025-07-31
false
FOCUSINVEST LTD
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2024-08-01
FOCUSINVEST LTD
Unaudited filleted financial statements
For the year ended 31 July 2025
FOCUSINVEST LTD
Contents
For the year ended 31 July 2025
CONTENTS PAGE
Company Information 3
Statement of Financial Position 4
Notes to the Financial Statements 5 - 6


FOCUSINVEST LTD
Company Information
For the year ended 31 July 2025
Company registration number 12103985 (England and Wales)
Directors Avantika Gaur Trivedi
Hasit Jitendra Trivedi
Registered office address 72 Moss Lane
Pinner
United Kingdom
HA5 3AU
Accountant DNS Accountants
Chartered Accountants
382 Kenton Road
Harrow, Middlesex
United Kingdom
HA3 8DP
FOCUSINVEST LTD
Statement of Financial Position
For the year ended 31 July 2025
2025 2024
Notes £ £
Fixed assets
Property, plant and equipment 2,703 3,605
Investment Property 801,883 801,883
5 804,587 805,488
Current assets
Cash and cash equivalents 2,046 3,516
2,046 3,516
Current liabilities
Creditors: Amounts falling due within one year (398,825) (365,344)
(398,825) (365,344)
Net current (liabilities)/assets (396,780) (361,828)
Total assets less current liabilities 407,807 443,659
Non-current liabilities
Creditors: Amounts falling due after more than one year (553,167) (553,200)
Net (liabilities)/assets (145,360) (109,541)
Capital and reserves
Called up share capital 2 2
Retained earnings (145,362) (109,543)
Shareholder's funds (145,360) (109,541)
For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
  • For the year ended 31 July 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 responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  • These accounts have been prepared 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.
Approved by the Board on 10 April 2026
.............................
Avantika Gaur Trivedi (Director)
Company registration number: 12103985
/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */
Balance sheet at 2025-07-31 31 July 2025
2025 2024
£ £
Fixed Assets 804,587 805,488
Current Assets 2,046 3,516
Creditors: amounts falling due within one year (398,825) (365,344)
Net current assets/(liabilities) (396,780) (361,828)
Total assets less current liabilities 407,807 443,659
CREDITORS: Amounts falling due more than one year (553,167) (553,200)
Net Assets/(liabilities) (145,360) (109,541)
Capital and Reserves (145,360) (109,541)
For the year ending 31/07/2025 the company was entitled to exemption 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. For the year ending 31-07-2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit for the year 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 accounts. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 10 April 2026 2026-04-10 and signed on behalf of the board,
.............................
Avantika Gaur Trivedi
Director
Company registration number: 12103985
FOCUSINVEST LTD
Notes to the Financial Statements
For the year ended 31 July 2025
(1) General Information
The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is 72 Moss Lane, Pinner, United Kingdom, HA5 3AU.

(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.

(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Borrowing costs
All borrowing related costs are included within the statement of income in the period in which they are incurred using the effective interest method.
Property, plant and equipment
Property, plant and equipment is stated at cost less accumulated depreciation and impairment losses. Part of an item of property, plant and equipment having different useful lives are accounted for as separate items.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis.

Depreciation is provided to write off the cost less estimated residual value, of each asset over its expected useful life as follows:

Asset class and depreciation rate
Land and Buildings
Plant and Machinery
Short Leasehold Properties
Investment Properties
Long Leasehold Properties
Commercial Vehicles
Fixtures and Fittings25% reducing balance
Equipment
Motor Cars
Leases
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee. All other leases are classified as operating leases.

The company as lessee

Assets held under finance leases are initially recognised as assets of the company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in the income statement.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases,the aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis over the lease period.
Investments
Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognized in profit or loss. If a reliable measure of fair value is no longer available without undue cost or effort for an item of investment property, it shall be transferred to tangible assets and treated as such until it is expected that fair value will be reliably measurable on an ongoing basis.

(4) Employees
During the year, the average number of employees including director was 0 (2024 : 0).

(5) Fixed assets
Tangible

£		Investments
Property
£		Totals

£
Cost
As at 01 August 20244,900801,883806,783
As at 31 July 20254,900801,883806,783
Depreciation/Amortisation
As at 01 August 20241,295-1,295
For the year901-901
As at 31 July 20252,196-2,196
Net book value
As at 31 July 20252,704801,883804,587
As at 31 July 20243,605801,883805,488

(6) Investment Properties
These financial statements for the year ended 31 July 2025 are prepared in accordance with FRS 102 1a. The financial reporting standard is applicable in the UK and the Republic of Ireland. The property is being measured at fair value under FRS 102 1a.

(7) Creditors > 1 year (Mortgage loan)
Mortgage loans are secured by investment properties held by the company.