Registered number
06793539
Focusprice Properties Limited
Filleted Accounts
31 August 2025

Focusprice Properties Limited
Registered number: | 06793539
Balance Sheet
as at 31 August 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Investments | 3 |  |  | 250,000 |  |  | 250,000
Current assets
Cash at bank and in hand |  |  | 201 |  |  | 633
Creditors: amounts falling due within one year | 4 |  | (120,520) |  |  | (118,158)
Net current liabilities |  |  |  | (120,319) |  |  | (117,525)
Total assets less current liabilities |  |  |  | 129,681 |  |  | 132,475
Creditors: amounts falling due after more than one year | 5 |  |  | (522) |  |  | (2,497)
Net assets |  |  |  | 129,159 |  |  | 129,978
Capital and reserves
Called up share capital |  |  |  | 1,000 |  |  | 1,000
Revaluation reserve | 6 |  |  | 76,431 |  |  | 76,431
Profit and loss account |  |  |  | 51,728 |  |  | 52,547
Shareholder's funds |  |  |  | 129,159 |  |  | 129,978
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
S K Chopra
Director
Approved by the board on 16 April 2026

Focusprice Properties Limited
Notes to the Accounts
for the year ended 31 August 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the rental of property.
| Investments
| Listed investments are measured at fair value.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Investments
Other
investments
£
| Cost
| At 1 September 2024 | 250,000
| At 31 August 2025 | 250,000
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 2,087 |  | 6,798
| Trade creditors | 34,773 |  | 27,781
| Taxation and social security costs | - |  | 2,054
| Directors loan account | 83,660 |  | 81,525
|  |  |  |  |  | 120,520 |  | 118,158
5 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 522 |  | 2,497
6 | Revaluation reserve | 2025 |  | 2024
£ | £
| At 1 September 2024 | 76,431 |  | 76,431
| At 31 August 2025 | 76,431 |  | 76,431
7 | Loans to directors
| Description and conditions | B/fwd | Paid | Repaid | C/fwd
£ | £ | £ | £
| S K Chopra
| Directors loan account | 81,525 |  | - |  | 2,135 |  | 83,660
|  | 81,525 |  | - |  | 2,135 |  | 83,660
8 | Controlling party
| The company is controlled by the Director.
9 | Other information
| Focusprice Properties Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 33 Bent Street
| Manchester
| M8 8NW

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