Focus International Logistics Limited

Registered number

06467873

Unaudited Filleted Accounts

31 March 2026

Focus International Logistics Limited
Registered number:		06467873
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		24,345			22,535

Current assets
Debtors	4	647,641			583,717
Cash at bank and in hand		481,404			368,864
		1,129,045			952,581

Creditors: amounts falling due within one year	5	(669,453)			(559,852)

Net current assets			459,592			392,729

Total assets less current liabilities			483,937			415,264


Provisions for liabilities			(3,692)			(4,380)


Net assets			480,245			410,884

Capital and reserves
Called up share capital			200			200
Profit and loss account			480,045			410,684

Shareholders' funds			480,245			410,884

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Richard William Chatburn
Director
Approved by the board on 16 October 2026

Focus International Logistics Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	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). There were no material depatures from that standard

	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 rendering of logistic services. Turnover from the rendering of services is recognised by the completion of the logistic contract.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Buildings	5% straight line
	Plant and machinery	20% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 April 2025	10,671		28,555		39,226
	Additions	-		5,658		5,658
	At 31 March 2026	10,671		34,213		44,884

	Depreciation
	At 1 April 2025	559		16,132		16,691
	Charge for the year	534		3,314		3,848
	At 31 March 2026	1,093		19,446		20,539

	Net book value
	At 31 March 2026	9,578		14,767		24,345
	At 31 March 2025	10,112		12,423		22,535


4	Debtors			2026		2025
£					£

	VAT			29,493		35,014
	Trade debtors			615,455		546,090
	Accrued income and prepayments			1,331		1,251
	Other debtors			1,362		1,362
				647,641		583,717


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			535,102		481,204
	Taxation and social security costs			48,320		29,532
	Other creditors			2,096		6,916
	Loans from directors			312		312
	Accruals			83,623		41,888
				669,453		559,852


6	Other financial commitments			2026		2025
£					£

	Total future minimum payments under non-cancellable operating leases			7,150		6,808


7	Other information

	Focus International Logistics Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Churchill House
	137-139 Brent Street
	London
	NW4 4DJ