Focus Capital Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04999132 (England and Wales)

FOCUS CAPITAL LIMITED

Unaudited Financial Statements

for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

J M Cleary

Registered office:

15 Butlers & Colonial Wharf

London

SE1 2PX

Registered number:

04999132 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Davidson House, 1st Floor

The Forbury

Reading

RG1 3EU

Fixed assets

Tangible assets

4

2,462

1,681

Investments

5

1

2

2,463

1,683

Current assets

Debtors

6

-

2

Cash at bank

191

581

191

583

Creditors

Amounts falling due within one year

7

371,517

379,445

Net current liabilities

(371,326

)

(378,862

)

Total assets less current liabilities

(368,863

)

(377,179

)

Capital and reserves

Called up share capital

8

283,050

Retained earnings

(651,913

)

(660,229

)

Shareholders' funds

(368,863

)

(377,179

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 11 August 2026 and were signed by:

J M Cleary - Director

1.	Statutory information

Focus Capital Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in Sterling, which is the functional currency of the company, rounded to the nearest £1.

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about Focus Capital Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost and 20% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Going concern

The director is going to continue to support the company for the foreseeable future.

3.	Employees and directors

The average number of employees during the year was 1 (2024 - 1 ) .

4.	Tangible fixed assets

Fixtures

and

Computer

fittings

equipment

Totals

£

Cost

At 1 January 2025

1,352

21,045

22,397

Additions

-

2,068

Disposals

-

(13,593

)

(13,593

)

At 31 December 2025

1,352

9,520

10,872

Depreciation

At 1 January 2025

1,352

19,364

20,716

Charge for year

-

1,288

Eliminated on disposal

-

(13,594

)

(13,594

)

At 31 December 2025

1,352

7,058

8,410

Net book value

At 31 December 2025

-

2,462

At 31 December 2024

-

1,681

5.	Fixed asset investments

Shares in

group

undertakings

£

Cost

At 1 January 2025

2

Disposals

(1

)

At 31 December 2025

1

Net book value

At 31 December 2025

1

At 31 December 2024

2

6.

Debtors: amounts falling due within one year

2025

2024

£

Other debtors

-

2

7.

Creditors: amounts falling due within one year

2025

2024

£

Other creditors

1

2

Directors' current accounts

366,915

377,043

Accruals and deferred income

4,601

2,400

371,517

379,445

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

120,002

Ordinary shares

1.00

120,002

163,048

Ordinary redeemable share

1.00

163,048

283,050

The ordinary redeemable shares of £1 each are redeemable at the option of the company, at par.

9.	Related party disclosures

Included in creditors is a loan of £366,915 (2024 - £377,043) from J M Cleary, the director and shareholder of the company.