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Registered number: 08711256
Infocus ID Ltd
Financial Statements
For The Year Ended 27 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08711256
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 303,079 310,960
303,079 310,960
CURRENT ASSETS
Stocks 5 177,500 190,000
Debtors 6 134,509 122,745
Cash at bank and in hand 7,991 17,545
320,000 330,290
Creditors: Amounts Falling Due Within One Year 7 (141,846 ) (106,189 )
NET CURRENT ASSETS (LIABILITIES) 178,154 224,101
TOTAL ASSETS LESS CURRENT LIABILITIES 481,233 535,061
Creditors: Amounts Falling Due After More Than One Year 8 (300,896 ) (332,206 )
NET ASSETS 180,337 202,855
CAPITAL AND RESERVES
Called up share capital 9 100 100
Revaluation reserve 11 69,454 69,454
Profit and Loss Account 110,783 133,301
SHAREHOLDERS' FUNDS 180,337 202,855
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For the year ending 27 September 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss Katie Holmes
Director
Mr Richard Johnson
Director
18 September 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Infocus ID Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08711256 . The registered office is Fennswood, Appleby Lane, Brigg, Doncaster, DN20 0BG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 50 years
Plant & Machinery 20% reducing balance
Fixtures & Fittings 10% & 20% reducing balance
Computer Equipment 20% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 28 September 2024 347,897 5,712 7,863 1,015 362,487
Additions - - 204 - 204
As at 27 September 2025 347,897 5,712 8,067 1,015 362,691
Depreciation
As at 28 September 2024 40,849 4,196 5,800 682 51,527
Provided during the period 7,304 302 412 67 8,085
As at 27 September 2025 48,153 4,498 6,212 749 59,612
Net Book Value
As at 27 September 2025 299,744 1,214 1,855 266 303,079
As at 28 September 2024 307,048 1,516 2,063 333 310,960
5. Stocks
2025 2024
£ £
Stock 177,500 190,000
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 47,234 38,685
Other debtors 87,275 84,060
134,509 122,745
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 36,879 43,760
Bank loans and overdrafts 50,828 48,271
Other creditors 11,849 6,098
Taxation and social security 42,290 8,060
141,846 106,189
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 264,599 276,719
Other loans 36,297 55,487
300,896 332,206
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
11. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 28 September 2024 69,454 133,301
Profit for the year and total comprehensive income - 37,882
Dividends paid - (60,400)
As at 27 September 2025 69,454 110,783
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