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Registered number: SC268871






Focus Vehicle Rental Ltd


ACCOUNTS

FOR THE YEAR ENDED 31/03/2026
























Prepared By:
The Number Crunchers (Edinburgh) Ltd


ACCOUNTS
FOR THE YEAR ENDED 31/03/2026





DIRECTORS
Alistair David Davidson
Wendy Patricia Davidson


REGISTERED OFFICE
21a Seafield Road
Inverness
Invernesshire
IV1 1SG


COMPANY DETAILS
Private company limited by shares registered in SC - Scotland, registered number SC268871



BANKERS
Royal Bank Of Scotland, 29 Harbour Road, Inverness, IV1 1NU



SOLICITORS
Ledingham Chalmers LLP, Ord House, Cradlehall Business Park, Cauldfield Road North, Inverness. IV2 5GH



ACCOUNTANTS
The Number Crunchers (Edinburgh) Ltd


ACCOUNTS
FOR THEYEARENDED31/03/2026



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/03/2026

			2026		2025
	Notes		£		£

FIXED ASSETS
Tangible assets	4		2,234,548		2,279,031

CURRENT ASSETS
Debtors	5	518,334		526,712
Cash at bank and in hand		120,646		181,168
		638,980		707,880
CREDITORS: Amounts falling due within one year	6	1,564,614		1,448,953
NET CURRENT LIABILITIES			(925,634)		(741,073)
TOTAL ASSETS LESS CURRENT LIABILITIES			1,308,914		1,537,958


CREDITORS: Amounts falling due after more than one year	7		832,440		1,124,285

NET ASSETS			476,474		413,673

CAPITAL AND RESERVES

Called up share capital	8		2		2
Profit and loss account			476,472		413,671
SHAREHOLDERS' FUNDS			476,474		413,673

For the year ending 31/03/2026 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.
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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 27/04/2026 and signed on their behalf by



.............................
Alistair David Davidson
Director




1a. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Fixtures and Fittings		straight line 25.00%
Equipment		straight line 33.33%
Motor Cars		reducing balance 16.66%




1b. Pension Costs
Pension Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the schemes.




4. TANGIBLE FIXED ASSETS

	Fixtures
	and Fittings	Equipment	Motor Cars	Total
	£	£	£	£
Cost
At 01/04/2025	7,314	52,550	3,838,433	3,898,297
Additions	-	2,073	797,754	799,827
Disposals	(1,996)	(5,218)	(1,162,596)	(1,169,810)
At 31/03/2026	5,318	49,405	3,473,591	3,528,314
Depreciation
At 01/04/2025	4,889	49,161	1,565,216	1,619,266
Disposals	(1,755)	(4,814)	(679,718)	(686,287)
For the year	1,280	3,233	356,274	360,787
At 31/03/2026	4,414	47,580	1,241,772	1,293,766
Net Book Amounts
At 31/03/2026	904	1,825	2,231,819	2,234,548
At 31/03/2025	2,425	3,389	2,273,217	2,279,031




5. DEBTORS	2026	2025
	£	£
Amounts falling due within one year
Trade debtors	177,167	118,674
Prepayments	341,167	408,038
	518,334	526,712




6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2026	2025
	£	£
UK corporation tax	112,563	20,521
Deferred Tax	428,449	380,730
VAT	72,881	43,700
PAYE control	6,687	-
Credit card	2,989	8,263
Web site Advance Bookings	48,828	34,232
Trade creditors	885,074	958,572
Pension schemes	725	-
Accruals	6,418	2,935
	1,564,614	1,448,953




7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2026	2025
	£	£
Trade Creditors >1yr	832,440	1,124,285
	832,440	1,124,285




8. SHARE CAPITAL	2026	2025
	£	£
Allotted, issued and fully paid:
2 Ordinary shares of £1 each	2	2
	2	2




2. EMPLOYEES

	2026	2025
	No.	No.
Average number of employees	8	9