Company No: 09647172 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Stephen Paul Byers
	Michael White

REGISTERED OFFICE	Unit 22 The Bull Commercial Centre
	Stockton On The Forest
	York
	YO32 9LE
	United Kingdom

COMPANY NUMBER

09647172 (England and Wales)

ACCOUNTANT	Ian Walker and Co
	Wellington House
	Aviator Court
	York
	YO30 4UZ
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	131,060		127,686
		131,060		127,686
Current assets
Stocks	4	389,153		366,535
Debtors	5	6,886		21,378
Cash at bank and in hand	6	274,792		256,578
		670,831		644,491
Creditors: amounts falling due within one year	7	( 426,532)		( 438,688)
Net current assets		244,299		205,803
Total assets less current liabilities		375,359		333,489
Creditors: amounts falling due after more than one year	8	( 48,183)		( 52,316)
Provision for liabilities		( 30,478)		( 29,380)
Net assets		296,698		251,793
Capital and reserves
Called-up share capital	9	100		100
Profit and loss account		296,598		251,693
Total shareholder's funds		296,698		251,793

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Focus Fireplaces (Showroom) Limited (registered number: 09647172) were approved and authorised for issue by the Board of Directors on 14 May 2026. They were signed on its behalf by:

Michael White Director

Stephen Paul Byers Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Focus Fireplaces (Showroom) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 22 The Bull Commercial Centre, Stockton On The Forest, York, YO32 9LE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	not depreciated
Plant and machinery etc.	15 - 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	15		14

3. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 October 2024	24,676		189,266		213,942
Additions	0		42,178		42,178
Disposals	0		( 25,500)		( 25,500)
difference	0		0		0
At 30 September 2025	24,676		205,944		230,620
Accumulated depreciation
At 01 October 2024	14,514		71,742		86,256
Charge for the financial year	1,017		28,375		29,392
Disposals	0		( 16,088)		( 16,088)
At 30 September 2025	15,531		84,029		99,560
Net book value
At 30 September 2025	9,145		121,915		131,060
At 30 September 2024	10,162		117,524		127,686

4. Stocks

	2025		2024
	£		£
Stocks	303,614		304,220
Work in progress	85,539		62,315
	389,153		366,535

5. Debtors

	2025		2024
	£		£
Trade debtors	5,761		18,410
Other debtors	1,125		2,968
	6,886		21,378

6. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	274,792		256,578

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	9,072		9,072
Trade creditors	86,951		74,964
Amounts owed to Group undertakings	216,549		231,851
Taxation and social security	68,017		68,443
Obligations under finance leases and hire purchase contracts	21,911		22,737
Other creditors	24,032		31,621
	426,532		438,688

8. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	548		10,807
Obligations under finance leases and hire purchase contracts	47,635		41,509
	48,183		52,316

There are no amounts included above in respect of which any security has been given by the small entity.

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

10. Ultimate controlling party

Parent Company:

FFS (York) Limited

Unit 22 The Bull Commercial Centre, Stockton Lane, Stockton On The Forest, York, YO32 9LE