Focus Developments Solutions 2014 Ltd

	Page
Company Information	1
Directors' Report	2
Accountants' Report	3
Profit and Loss Account	4
Balance Sheet	5—6
Notes to the Financial Statements	7—8

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Company No. 08809793

Directors' Report For The Year Ended 30 January 2026

Directors' Report

The directors present their report and the financial statements for the year ended 30 January 2026.

Directors

The directors who held office during the year were as follows:

Mr Ednor Mata

Mr Gentian Mata

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

On behalf of the board

Mr Ednor Mata

Director

30/10/2026

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Focus Developments Solutions 2014 Ltd

Accountants' Report

For The Year Ended 30 January 2026

Accountants' Report

In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.

You have acknowledged on the balance sheet as at year ended 30 January 2026 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. 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 financial statements.

30/10/2026

TaxAssist Accountants

108 Field End Road

Pinner

Middlesex

HA5 1RL

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Focus Developments Solutions 2014 Ltd

Profit and Loss Account

For The Year Ended 30 January 2026

Profit and Loss Account

		2026	2025
	Notes	£	£
TURNOVER		57,838	30,505
Cost of sales		-	(3,972 )

GROSS PROFIT		57,838	26,533

Administrative expenses		(8,859 )	(6,110 )
Other operating income		42	1,850

OPERATING PROFIT		49,021	22,273
Interest payable and similar charges		(47,624 )	(48,167 )

PROFIT/(LOSS) FOR THE FINANCIAL YEAR		1,397	(25,894 )

The notes on pages 7 to 8 form part of these financial statements.

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Focus Developments Solutions 2014 Ltd

Balance Sheet

As At 30 January 2026

Balance Sheet

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		15,236		-
Investments	5		1,050,000		1,050,000

			1,065,236		1,050,000
CURRENT ASSETS
Debtors	6	353,577		351,877
Cash at bank and in hand		4,140		3,612

		357,717		355,489
Creditors: Amounts Falling Due Within One Year	7	(1,321,298 )		(1,305,231 )

NET CURRENT ASSETS (LIABILITIES)			(963,581 )		(949,742 )

TOTAL ASSETS LESS CURRENT LIABILITIES			101,655		100,258

PROVISIONS FOR LIABILITIES
Deferred Taxation			(53,370 )		(53,370 )

NET ASSETS			48,285		46,888

CAPITAL AND RESERVES
Called up share capital	8		100		100
Revaluation reserve	9		357,474		357,474
Profit and Loss Account			(309,289 )		(310,686 )

SHAREHOLDERS' FUNDS			48,285		46,888

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Focus Developments Solutions 2014 Ltd

Balance Sheet (continued)

As At 30 January 2026

For the year ending 30 January 2026 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 in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr Ednor Mata

Director

30/10/2026

The notes on pages 7 to 8 form part of these financial statements.

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Focus Developments Solutions 2014 Ltd

Notes to the Financial Statements

For The Year Ended 30 January 2026

Notes to the Financial Statements

1. General Information

Focus Developments Solutions 2014 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08809793 . The registered office is 108 Field End Road, Pinner, England, HA5 1RL.

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:

Motor Vehicles

25% RBM

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Motor Vehicles
	£
Cost
As at 1 February 2025	-
Additions	18,041

As at 30 January 2026	18,041

Depreciation
As at 1 February 2025	-
Provided during the period	2,805

As at 30 January 2026	2,805

Net Book Value
As at 30 January 2026	15,236

As at 1 February 2025	-

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Focus Developments Solutions 2014 Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 January 2026

5. Investments

	Other
	£
Cost or Valuation
As at 1 February 2025	1,050,000

As at 30 January 2026	1,050,000

Provision
As at 1 February 2025	-

As at 30 January 2026	-

Net Book Value
As at 30 January 2026	1,050,000

As at 1 February 2025	1,050,000

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	153,305	151,605
Amounts owed by group undertakings	200,272	200,272

	353,577	351,877

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	225	1,612
Bank loans and overdrafts	2,267	5,000
Amounts owed to group undertakings	328,681	306,737
Other creditors	985,901	984,425
Taxation and social security	4,224	7,457

	1,321,298	1,305,231

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

9. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 February 2025	357,474	(310,686 )
Profit for the year and total comprehensive income	-	1,397

As at 30 January 2026	357,474	(309,289 )

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