Focus Operations Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 15337764

		31 July 2025		31 December 2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		2,360,112		2,338,112

			2,360,112		2,338,112
CURRENT ASSETS
Debtors	5	172,067		17,177
Cash at bank and in hand		1,736		134,114

		173,803		151,291
Creditors: Amounts Falling Due Within One Year	6	(1,849,214 )		(1,789,107 )

NET CURRENT ASSETS (LIABILITIES)			(1,675,411 )		(1,637,816 )

TOTAL ASSETS LESS CURRENT LIABILITIES			684,701		700,296

Creditors: Amounts Falling Due After More Than One Year	7		(720,409 )		(896,185 )

NET LIABILITIES			(35,708 )		(195,889 )

CAPITAL AND RESERVES
Called up share capital	8		3		3
Profit and Loss Account			(35,711 )		(195,892 )

SHAREHOLDERS' FUNDS			(35,708)		(195,889)

Page 1

Page 2

Focus Operations Limited

Balance Sheet (continued)

As At 31 July 2025

For the period ending 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 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

Mrs Pauline McMahon

Director

22 April 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Focus Operations Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15337764 . The registered office is Innovation House , 39 Mark Road, Hemel Hempstead, Hertfordshire, HP2 7DN.

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 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Freehold

£Nil over the life of the asset.

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 3 (2024: 3)

4. Investment Property

	31 July 2025
	£
Fair Value
As at 1 January 2025	2,338,112
Additions	22,000

As at 31 July 2025	2,360,112

Page 3

Page 4

Focus Operations Limited

Notes to the Financial Statements (continued)

For the Period 1 January 2025 to 31 July 2025

5. Debtors

	31 July 2025	31 December 2024
	£	£
Due within one year
Trade debtors	168,000	-
Other debtors	4,067	17,177

	172,067	17,177

6. Creditors: Amounts Falling Due Within One Year

	31 July 2025	31 December 2024
	£	£
Trade creditors	3,459	54,334
Amounts owed to participating interests	1,817,325	1,732,295
Other creditors	2,478	2,478
Taxation and social security	25,952	-

	1,849,214	1,789,107

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

	31 July 2025	31 December 2024
	£	£
Bank loans	720,409	896,185

Barclays Security Trustee Limited hold a fixed and floating charge over the assets of the company dated 08.02.2024.

8. Share Capital

	31 July 2025	31 December 2024
	£	£
Allotted, Called up and fully paid	3	3

9. Related Party Transactions

During the year under review, the balance owed to Focus Rigging & Scaffolding Limited, a company under common control, at the year end was £1,817,325 (2024 - £1,732,295).

The turnover presented in the accounts was services provided to Focus Rigging & Scaffolding Limited, a company under common control, amounted to £140,000 (2024 - £Nil).

Page 4