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Registered Number: 15429929
England and Wales
FOCUS TESTING LTD
Abridged Accounts
Period of accounts Start date: 01 February 2025 End date: 31 January 2026

FOCUS TESTING LTD Contents Page For the year ended 31 January 2026
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

FOCUS TESTING LTD Accountants' Report For the year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval these accounts which comprise of the Income Statement, the Statement of Financial Position and the related notes from the Company's accounting records and from information and explanations you have given to us. You acknowledge that it is the Board's responsibilities to prepare accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. This report is made solely to the Board of Directors of the Company as a body, in accordance with the terms of our engagement letter with you. Our work has been undertaken solely to prepare for your approval these accounts and state those matters that we have agreed to state to the Board of Directors as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its Board of Directors as a body for our work or for this report. It is your duty to ensure that the Company has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss. You consider that the Company is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit of the accounts. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements. .................................................... 66 PAH 8 Hill Street London W1J 5NG 19 May 2026 1

FOCUS TESTING LTD Statement of Financial Position As at 31 January 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 4,315 |  | 5,417
|  | 4,315 |  | 5,417
Current assets |  |  |
Debtors |  | 8,780 |  | 31,207
Cash at bank and in hand |  | 893,914 |  | 1,368,506
|  | 902,694 |  | 1,399,713
Creditors: amount falling due within one year |  | (226,665) |  | (416,002)
Net current assets |  | 676,029 |  | 983,711
Total assets less current liabilities |  | 680,344 |  | 989,128
Provisions for liabilities |  | 0 |  | (1,354)
Net assets |  | 680,344 |  | 987,774
Capital and reserves |  |  |
Called up share capital | 4 | 1 |  | 1
Profit and loss account |  | 680,343 |  | 987,773
Shareholders' funds |  | 680,344 |  | 987,774
For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 19 May 2026 and were signed by:
------------------------------- Alexis NICOL Director
2

FOCUS TESTING LTD Notes to the Abridged Financial Statements For the year ended 31 January 2026
General Information FOCUS TESTING LTD is a private company, limited by shares, registered in England and Wales, registration number 15429929, registration address 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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) Accounting period The period under review is longer than 12 months and runs from22nd January 2024 to 31st January 2025. As this is the first accounting period, there is no comparable. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. 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. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 3 Straight Line
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. Financial instruments The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2. | Average number of employees Average number of employees during the year was 1 (2025 : 1).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Total
| £ |  | £
At 01 February 2025 | 6,642 |  | 6,642
Additions | 597 |  | 597
Disposals | - |  | -
At 31 January 2026 | 7,239 |  | 7,239
Depreciation
At 01 February 2025 | 1,225 |  | 1,225
Charge for year | 1,699 |  | 1,699
On disposals | - |  | -
At 31 January 2026 | 2,924 |  | 2,924
Net book values
Closing balance as at 31 January 2026 | 4,315 |  | 4,315
Opening balance as at 01 February 2025 | 5,417 |  | 5,417
4. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
1 Ordinary Class share of £1.00 each | 1 |  | 1
| 1 |  | 1
5. | Related parties During the year the company entered into the following transactions with related parties:
| Transaction value - income/(expenses) |  | Balance owed by/(owed to)
--- | --- | --- | ---
| 2026 £ |  | 2025 £ |  | 2026 £ |  | 2025 £
FOCUS SCALE LTD | (20,000) |  | 0 |  | 0 |  | 0
During the period under review the Company paid a sum of £20,000 in relation to services provided to the Company by FOCUS SCALE LTD , a Company registered in England and Wales, in which the Director has an interest.
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