Foco Club Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 01359885

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		80,155		79,850

			80,155		79,850
CURRENT ASSETS
Stocks	5	3,168		3,530
Debtors	6	2,579		3,890
Cash at bank and in hand		3,562		5,065

		9,309		12,485
Creditors: Amounts Falling Due Within One Year	7	(9,446 )		(5,408 )

NET CURRENT ASSETS (LIABILITIES)			(137 )		7,077

TOTAL ASSETS LESS CURRENT LIABILITIES			80,018		86,927

NET ASSETS			80,018		86,927

Income and Expenditure Account			80,018		86,927

MEMBERS' FUNDS			80,018		86,927

For the year ending 30 June 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 Income and Expenditure Account.

On behalf of the board

Mrs S Pilcher

Director

12/11/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Foco Club Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 01359885 . The registered office is 144 Foord Road, Folkestone, Kent, Kent, CT19 5AB.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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	None
Fixtures & Fittings	18% Reducing balance
Computer Equipment	10% Straight line

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 July 2024	77,316	41,829	380	119,525
Additions	-	350	446	796

As at 30 June 2025	77,316	42,179	826	120,321

...CONTINUED

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Foco Club Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

Depreciation
As at 1 July 2024	-	39,607	68	39,675
Provided during the period	-	422	69	491

As at 30 June 2025	-	40,029	137	40,166

Net Book Value
As at 30 June 2025	77,316	2,150	689	80,155

As at 1 July 2024	77,316	2,222	312	79,850

5. Stocks

	2025	2024
	£	£
Materials	3,168	3,530

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,148	2,302
Other debtors	1,431	1,588

	2,579	3,890

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,770	-
Other creditors	3,206	3,911
Taxation and social security	4,470	1,497

	9,446	5,408

8. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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