ACCOUNTS - Final Accounts

Analysis of the maturity of loans is given below:

Registered number: 08251555

FOCUS CLADDING LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

FOCUS CLADDING LIMITED

REGISTERED NUMBER: 08251555

BALANCE SHEET

AS AT 31 MARCH 2026

		2026		2025
Note		£		£


Current assets
Stocks	4	2,883		2,883
Debtors: amounts falling due within one year	5	885,933		524,539
Cash at bank and in hand	6	329,681		94,719
		1,218,497		622,141
Creditors: amounts falling due within one year	7	(700,692)		(182,621)
Net current assets			517,805		439,522
Total assets less current liabilities			517,805		439,522
Creditors: amounts falling due after more than one year	8		(16,666)		(66,667)

Net assets			501,139		372,855

Capital and reserves
Called up share capital	201	201
Profit and loss account	500,938	372,654
	501,139	372,855

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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FOCUS CLADDING LIMITED

REGISTERED NUMBER: 08251555

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 September 2026.

Mr J D Daniel

Director

The notes on pages 3 to 7 form part of these financial statements.

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FOCUS CLADDING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	GENERAL INFORMATION

The company is a private company, limited by shares, incorporated in England and Wales and it's registered office is:-

Maritime House
Harbour Walk
The Marina
Hartlepool
TS24 0UX

2.ACCOUNTING POLICIES

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies.

The following principal accounting policies have been applied:

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FOCUS CLADDING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.ACCOUNTING POLICIES (continued)

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the company has transferred the significant risks and rewards of ownership to the buyer;

∙the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

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FOCUS CLADDING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.ACCOUNTING POLICIES (continued)

2.6

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

EMPLOYEES

The average monthly number of employees, including the director, during the year was as follows:

	2026	2025
	No.	No.

Employees	3	3
Directors	1	1

	4	4

4.	Stocks
		2026	2025
		£	£

Raw materials and consumables	2,883	2,883
	2,883	2,883

Debtors

					2026	2025
					£	£


Trade debtors	585,455	149,300
Amounts owed by group undertakings	243,973	307,520
Other debtors	39,014	52,536
Prepayments and accrued income	17,491	15,183
	885,933	524,539

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FOCUS CLADDING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

6.	CASH AND CASH EQUIVALENTS
		2026	2025
		£	£

Cash at bank and in hand	329,681	94,719
	329,681	94,719

7.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2026	2025
		£	£

Bank loans	50,000	50,000
Trade creditors	330,226	67,660
Corporation tax	98,467	48,988
Other taxation and social security	1,724	2,015
Other creditors	201,174	1,346
Accruals and deferred income	19,101	12,612
	700,692	182,621

8.	Creditors: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
		2026	2025
		£	£

Bank loans	16,666	66,667
	16,666	66,667

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FOCUS CLADDING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans	50,000	50,000
	50,000	50,000
AMOUNTS FALLING DUE 1-2 YEARS
Bank loans	16,666	50,000
	16,666	50,000
AMOUNTS FALLING DUE 2-5 YEARS
Bank loans	-	16,667
	-	16,667

	66,666	116,667

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