2025-02-24 2026-02-28 false true Capium Accounts Production 1.1 16273165 2025-02-24 2026-02-28 16273165 bus:AbridgedAccounts 2025-02-24 2026-02-28 16273165 bus:FRS102 2025-02-24 2026-02-28 16273165 bus:AuditExemptWithAccountantsReport 2025-02-24 2026-02-28 16273165 bus:SmallCompaniesRegimeForAccounts 2025-02-24 2026-02-28 16273165 bus:PrivateLimitedCompanyLtd 2025-02-24 2026-02-28 16273165 2025-02-24 2026-02-28 16273165 2026-02-28 16273165 bus:RegisteredOffice 2025-02-24 2026-02-28 16273165 core:WithinOneYear 2026-02-28 16273165 core:AfterOneYear 2026-02-28 16273165 1 2025-02-24 2026-02-28 16273165 bus:Director1 2025-02-24 2026-02-28 16273165 bus:Director1 2026-02-28 16273165 2024-02-24 16273165 bus:LeadAgentIfApplicable 2025-02-24 2026-02-28 16273165 2025-02-23 16273165 bus:OrdinaryShareClass1 2025-02-24 2026-02-28 16273165 bus:OrdinaryShareClass1 2026-02-28 16273165 core:CostValuation core:Non-currentFinancialInstruments 2026-02-28 16273165 core:CostValuation core:Non-currentFinancialInstruments 2025-02-23 16273165 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2026-02-28 16273165 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2026-02-28 16273165 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2026-02-28 16273165 core:Non-currentFinancialInstruments 2026-02-28 16273165 core:Non-currentFinancialInstruments 2025-02-23 16273165 core:RetainedEarningsAccumulatedLosses 2026-02-28 16273165 dpl:Item1 2025-02-24 16273165 dpl:Item1 2026-02-28 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 16273165
England and Wales

 

 

 

FOCUS SCALE LTD



Abridged Accounts
 


Period of accounts

Start date: 24 February 2025

End date: 28 February 2026

FOCUS SCALE LTD
Contents Page
For the Period 24 February 2025 to 28 February 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared, for your approval, the financial statements of the company for the period, which comprises of the Income Statement, the Statement of Financial Position, and explanatory notes from the companys accounting records and from information and explanations you have provided to us.
This report is made solely to the board of directors of the company, as a body, in accordance with the terms of our letter of engagement. Our work has been undertaken solely to prepare the financial statements, for your approval, and to report to the board of Directors, as a body, on the matters we have agreed to include 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 financial statements that give a true and fair view of the assets, liabilities, financial position and financial performance of the company.

You consider that the company is exempt from the requirement to have a statutory audit for the period. We have not been instructed to carry out any assurance service on the financial statements of the company. 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 statutory financial statements.






....................................................

66 PAH
8 Hill Street
London
W1J 5NG
31 July 2026
1
 
 		 Notes
 		 2026
£
Current assets    
Debtors 4,088 
Cash at bank and in hand 19,999 
24,087 
Creditors: amount falling due within one year (5,929)
Net current assets 18,158 
 
Total assets less current liabilities 18,158 
Net assets 18,158 
 

Capital and reserves 		   
Profit and loss account 18,158 
Shareholders' funds 18,158 
 


For the period ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. 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 31 July 2026 and were signed by:


-------------------------------
Alexis NICOL
Director
2
General Information
FOCUS SCALE LTD is a private company, limited by shares, registered in England and Wales, registration number 16273165, registration address 71-75 Shelton Street, 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 covered by these statements is longer than 12 months. As this is the first accounting period, there is no comparable.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Cost of sales
Cost of sales are expenditures directly incurred in relation to the business, excluding VAT.
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
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 period was 0.
3.

Share Capital

Allotted, called up and partly paid
2026
£
0 Ordinary Class share of £1.00 each 0 
0 

4.

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
£		2026
£
FOCUS TESTING LTD20,000 418 

During the period under review, the Company has sold services, and obtained an interest free loan from FOCUS TESTING LTD, a Company under the Director's control.
5.

Ultimate Controlling Party

The company is inder the Director's Control by virtue of his ownership of 100% of the issued share capital in the company.
3