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frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 07805939
HR Optics Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07805939
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 25,250 50,500
Tangible Assets 5 76,600 73,432
101,850 123,932
CURRENT ASSETS
Stocks 6 27,500 24,600
Debtors 7 245,125 243,862
Cash at bank and in hand 351,318 205,257
623,943 473,719
Creditors: Amounts Falling Due Within One Year 8 (125,123 ) (108,369 )
NET CURRENT ASSETS (LIABILITIES) 498,820 365,350
TOTAL ASSETS LESS CURRENT LIABILITIES 600,670 489,282
Creditors: Amounts Falling Due After More Than One Year 9 (32,595 ) (29,179 )
NET ASSETS 568,075 460,103
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 567,975 460,003
SHAREHOLDERS' FUNDS 568,075 460,103
Page 1
Page 2
For the year ending 31 March 2023 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
Mr Hasnain Ramji
Director
14/11/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
HR Optics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07805939 . The registered office is The Gables, 37 Paradise Lane, Hall Green, Birmingham, West Midlands, B28 0DY.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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 NA
Leasehold NA
Plant & Machinery 15% on WDV
Motor Vehicles 15% on WDV
Fixtures & Fittings 15% on WDV
Computer Equipment 15% on WDV
2.5. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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.
Page 3
Page 4
2.7. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 9 (2022: 8)
9 8
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 252,500
As at 31 March 2023 252,500
Amortisation
As at 1 April 2022 202,000
Provided during the period 25,250
As at 31 March 2023 227,250
Net Book Value
As at 31 March 2023 25,250
As at 1 April 2022 50,500
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2022 2,595 52,108 47,990 34,858
Additions - - 50,900 -
Disposals - - (47,990 ) -
As at 31 March 2023 2,595 52,108 50,900 34,858
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 April 2022 - 30,016 13,318 24,215
Provided during the period - 3,314 7,635 1,596
Disposals - - (13,318 ) -
As at 31 March 2023 - 33,330 7,635 25,811
Net Book Value
As at 31 March 2023 2,595 18,778 43,265 9,047
As at 1 April 2022 2,595 22,092 34,672 10,643
Computer Equipment Total
£ £
Cost
As at 1 April 2022 4,607 142,158
Additions - 50,900
Disposals - (47,990 )
As at 31 March 2023 4,607 145,068
Depreciation
As at 1 April 2022 1,177 68,726
Provided during the period 515 13,060
Disposals - (13,318 )
As at 31 March 2023 1,692 68,468
Net Book Value
As at 31 March 2023 2,915 76,600
As at 1 April 2022 3,430 73,432
6. Stocks
2023 2022
£ £
Stock 27,500 24,600
27,500 24,600
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 7,323 5,019
VAT 3,743 4,784
11,066 9,803
Due after more than one year
HAS Property Ltd - Loan 234,059 234,059
234,059 234,059
245,125 243,862
Page 5
Page 6
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 42,005 44,033
Corporation tax 46,056 49,683
Other taxes and social security 1,466 1,428
Net wages - 98
Other creditors 14,286 816
Accruals 13,005 12,311
HP creditors(Newtesla) < 1YR 8,305 -
125,123 108,369
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
HP Creditors (New tesla) > 1YR 32,595 29,179
32,595 29,179
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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