Focus Hygiene Commercial Services Limited

Registered number

08907689

Filleted Accounts

28 February 2026

Focus Hygiene Commercial Services Limited
Registered number:		08907689
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		414,055			408,580

Current assets
Stocks		70,000			50,000
Debtors	4	197,080			243,708
Cash at bank and in hand		104,253			98,247
		371,333			391,955

Creditors: amounts falling due within one year	5	(304,330)			(303,815)

Net current assets			67,003			88,140

Total assets less current liabilities			481,058			496,720

Creditors: amounts falling due after more than one year	6		(171,526)			(184,889)



Net assets			309,532			311,831

Capital and reserves
Called up share capital			600			600
Profit and loss account			308,932			311,231

Shareholders' funds			309,532			311,831

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.


Mr M McNeill
Director
Approved by the board on 15 May 2026

Focus Hygiene Commercial Services Limited
Notes to the Accounts
for the year ended 28 February 2026


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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% reducing balance and 25% straight line
	Motor vehicles			20% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	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 net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.







	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. 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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					11		13


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 March 2025	289,587		99,876		118,944		508,407
	Additions	9,978		15,514		14,990		40,482
	Disposals	-		-		(2,902)		(2,902)
	At 28 February 2026	299,565		115,390		131,032		545,987

	Depreciation
	At 1 March 2025	-		59,670		40,157		99,827
	Charge for the year	-		13,930		18,175		32,105
	At 28 February 2026	-		73,600		58,332		131,932

	Net book value
	At 28 February 2026	299,565		41,790		72,700		414,055
	At 28 February 2025	289,587		40,206		78,787		408,580


4	Debtors					2026		2025
£							£

	Trade debtors					197,080		243,708


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					12,523		18,900
	Trade creditors					3,784		4,026
	Taxation and social security costs					86,924		94,208
	Other creditors					201,099		186,681
						304,330		303,815


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					171,526		184,889


7	Other information

	Focus Hygiene Commercial Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
	23 Barrys Lane
	Scarborough
	North Yorkshire
	YO12 4HA