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Registered number: 15798738 FOCUS SPV3 LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 JUNE 2025
FOCUS SPV3 LTD REGISTERED NUMBER: 15798738 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025
Note |  | £
Current assets |  |  |
Debtors: amounts falling due within one year | 4 | 437,392 |
|  | 437,392 |
Creditors: amounts falling due within one year | 5 | (438,492) |
Net current (liabilities)/assets |  |  | (1,100)
Total assets less current liabilities |  |  | (1,100)
Net (liabilities)/assets |  |  | (1,100)
Capital and reserves |  |  |
Called up share capital | 6 |  | 100
Profit and loss account |  |  | (1,200)
|  |  | (1,100)
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the Period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
S Petersson
Director
Date: 22 June 2026
The notes on pages 3 to 4 form part of these financial statements. Page 1
FOCUS SPV3 LTD REGISTERED NUMBER: 15798738 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 Page 2
FOCUS SPV3 LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
1. | General information
Focus SPV3 Ltd is a private company limited by shares and incorporated in the England (registered number - 15798738). The address of the registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. Given that the company is in a net deficit position the directors have obtained assurances from its immediate and ultimate parent company to continue to provide adequate funds to meets its obligations, and not to demand repayment of any funds due to them, until the company is in a financial position to do so. As a result, the directors consider it appropriate to prepare the financial statements on a going concern basis. Accordingly the directors have continued to prepare the financial statements on the going concern basis.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 3
FOCUS SPV3 LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
3. | Employees
| The average monthly number of employees, including directors, during the Period was 1.
4. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Other debtors | 385,035
| Prepayments and accrued income | 52,357
|  | 437,392
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts owed to group undertakings | 384,935
| Accruals and deferred income | 53,557
|  | 438,492
6. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 100 Ordinary shares of £1.00 each | 100
On 24 June 2024, the day of incorporation, 100 Ordinary shares of £1 each were issued and full paid.
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