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Company Registration No. 11728316 (England and Wales)
Focus 5 Recruitment Ltd Unaudited accounts for the year ended 31 December 2025
Focus 5 Recruitment Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Focus 5 Recruitment Ltd Company Information for the year ended 31 December 2025
Directors
CJ McCarthy F McCarthy
Company Number
11728316 (England and Wales)
Registered Office
Suite 55 Courthill House 60 Water Lane Wilmslow Cheshire SK9 5AJ United Kingdom
Accountants
Pearson & Associates Suite E, Canal Wharf Eshton Road Gargrave, Skipton North Yorkshire BD23 3SE
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Focus 5 Recruitment Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
570 
760 
Current assets
Debtors
5
2,245 
23,048 
Cash at bank and in hand
48,680 
24,534 
50,925 
47,582 
Creditors: amounts falling due within one year
6
(44,357)
(36,160)
Net current assets
6,568 
11,422 
Total assets less current liabilities
7,138 
12,182 
Creditors: amounts falling due after more than one year
7
(1,947)
(12,061)
Net assets
5,191 
121 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
5,091 
21 
Shareholders' funds
5,191 
121 
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by
CJ McCarthy Director Company Registration No. 11728316
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Focus 5 Recruitment Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Focus 5 Recruitment Ltd is a private company, limited by shares, registered in England and Wales, registration number 11728316. The registered office is Suite 55, Courthill House, 60 Water Lane, Wilmslow, Cheshire, SK9 5AJ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% on Cost
Computer equipment
25% on Cost
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
2,027 
3,406 
5,433 
Additions
- 
417 
417 
At 31 December 2025
2,027 
3,823 
5,850 
Depreciation
At 1 January 2025
1,359 
3,314 
4,673 
Charge for the year
507 
100 
607 
At 31 December 2025
1,866 
3,414 
5,280 
Net book value
At 31 December 2025
161 
409 
570 
At 31 December 2024
668 
92 
760 
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Focus 5 Recruitment Ltd Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,920 
22,787 
Other debtors
325 
261 
2,245 
23,048 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
9,800 
9,483 
Trade creditors
- 
10,030 
Taxes and social security
29,304 
21,100 
Loans from directors
1,708 
(7,218)
Accruals
3,545 
2,765 
44,357 
36,160 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
1,947 
12,061 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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