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Company Registration No. 12298238 (England and Wales)
Focus Commercial Cleaning Ltd Unaudited accounts for the year ended 30 November 2025
Focus Commercial Cleaning Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Focus Commercial Cleaning Ltd Company Information for the year ended 30 November 2025
Director
Mr D Ford
Company Number
12298238 (England and Wales)
Registered Office
The Florins, 8 Lulworth Close, Hampshire HAYLING ISLAND Hampshire PO11 0NY United Kingdom
Accountants
Babcock Tax & Accountancy Services Ltd The Florins, 8 Lulworth Close Hayling Island Hampshire PO11 0NY
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Focus Commercial Cleaning Ltd Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
13,083
16,266
Current assets
Inventories
115
105
Debtors
5
13,034
8,600
Cash at bank and in hand
4,675
5,274
17,824
13,979
Creditors: amounts falling due within one year
6
(7,112)
(9,801)
Net current assets
10,712
4,178
Net assets
23,795
20,444
Capital and reserves
Called up share capital
100
100
Profit and loss account
23,695
20,344
Shareholders' funds
23,795
20,444
For the year ending 30 November 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 director acknowledges his 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 and authorised for issue on 4 August 2026 and were signed on its behalf by
Mr D Ford Director Company Registration No. 12298238
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Focus Commercial Cleaning Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Focus Commercial Cleaning Ltd is a private company, limited by shares, registered in England and Wales, registration number 12298238. The registered office is The Florins, 8 Lulworth Close,, Hampshire, HAYLING ISLAND, Hampshire, PO11 0NY, 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 - 10% on reducing balance Motor Vehicles - 20% on reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Taxation
Taxation for the year compromises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
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Focus Commercial Cleaning Ltd Notes to the Accounts for the year ended 30 November 2025
Stock
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for use. The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 December 2024
38,000
963
38,963
At 30 November 2025
38,000
963
38,963
Depreciation
At 1 December 2024
22,434
263
22,697
Charge for the year
3,113
70
3,183
At 30 November 2025
25,547
333
25,880
Net book value
At 30 November 2025
12,453
630
13,083
At 30 November 2024
15,566
700
16,266
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
13,034
8,600
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
3,649
3,346
Taxes and social security
1,123
4,253
Loans from directors
287
172
Accruals
2,053
2,030
7,112
9,801
7
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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