FOCUS BUSINESS CONSULTANCY LIMITED


Director	Steven Kenneth Wilson


Registered Address	South Lodge
	Ladybank
	Cupar
	KY15 7UT


Registered Number	SC588226 (Scotland)

Balance Sheet as at
28 February 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		654		1,127
			654		1,127
Current assets
Debtors	4	1,902		1,612
Cash at bank and on hand		22,408		40,989
		24,310		42,601
Creditors amounts falling due within one year	5	(24,711)		(42,201)
Net current assets (liabilities)			(401)		400
Total assets less current liabilities			253		1,527
Creditors amounts falling due after one year	6		-		(575)
Provisions for liabilities			(124)		(218)
Net assets			129		734
Capital and reserves
Called up share capital			102		103
Profit and loss account			27		631
Shareholders' funds			129		734

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 1 September 2026, and are signed on its behalf by:

Steven Kenneth Wilson
Director
Registered Company No. SC588226

FOCUS BUSINESS CONSULTANCY LIMITED

Notes to the Financial Statements
for the year ended 28 February 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net current liability position of the company. The company is reliant upon the continued support of the director who has confirmed that they will continue to support the company as required.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 

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. 

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. 

Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Fixtures and fittings	5
	Office Equipment	4

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 March 25	1,187	1,744	2,931
At 28 February 26	1,187	1,744	2,931
Depreciation and impairment
At 01 March 25	1,083	721	1,804
Charge for year	37	436	473
At 28 February 26	1,120	1,157	2,277
Net book value
At 28 February 26	67	587	654
At 28 February 25	104	1,023	1,127

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	41	100
Prepayments and accrued income	1,861	1,512
Total	1,902	1,612

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	35	18
Bank borrowings and overdrafts	509	1,900
Taxation and social security	8,499	12,599
Other creditors	14,714	26,736
Accrued liabilities and deferred income	954	948
Total	24,711	42,201

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	-	575
Total	-	575