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REGISTERED NUMBER: 04934966 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

DATA OPTICS LIMITED

DATA OPTICS LIMITED (REGISTERED NUMBER: 04934966)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


DATA OPTICS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTOR: J E Moss





REGISTERED OFFICE: Springfield Cottage
Church Hill
Ravensden
Bedfordshire
MK44 2RL





REGISTERED NUMBER: 04934966 (England and Wales)





ACCOUNTANTS: MDG Business Associates Limited
Room 73
Wrest House
Wrest Park
Silsoe
Bedfordshire
MK45 4HR

DATA OPTICS LIMITED (REGISTERED NUMBER: 04934966)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 98,381 91,355
Investments 6 268,343 266,769
366,724 358,124

CURRENT ASSETS
Debtors 7 186,490 175,617
Cash at bank and in hand 522,822 609,615
709,312 785,232
CREDITORS
Amounts falling due within one year 8 15,998 52,608
NET CURRENT ASSETS 693,314 732,624
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,060,038

1,090,748

CREDITORS
Amounts falling due after more than one year 9 - (16,087 )

PROVISIONS FOR LIABILITIES 11 (14,767 ) (9,395 )
NET ASSETS 1,045,271 1,065,266

CAPITAL AND RESERVES
Called up share capital 12 100 100
Retained earnings 1,045,171 1,065,166
SHAREHOLDERS' FUNDS 1,045,271 1,065,266

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 February 2024 and were signed by:





J E Moss - Director


DATA OPTICS LIMITED (REGISTERED NUMBER: 04934966)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1. STATUTORY INFORMATION

Data Optics Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

After making enquiries the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods sold and services rendered, stated net of Value Added Tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property improvements - 20% on cost
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

DATA OPTICS LIMITED (REGISTERED NUMBER: 04934966)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

5. TANGIBLE FIXED ASSETS
Freehold Fixtures
property Plant and and
improvements machinery fittings
£    £    £   
Cost
At 1 October 2022 126,166 102,232 68,887
Additions - 5,000 -
Disposals - - -
At 30 September 2023 126,166 107,232 68,887
Depreciation
At 1 October 2022 126,166 68,291 61,888
Charge for year - 7,414 1,400
At 30 September 2023 126,166 75,705 63,288
Net book value
At 30 September 2023 - 31,527 5,599
At 30 September 2022 - 33,941 6,999

Motor Computer
vehicles equipment Totals
£    £    £   
Cost
At 1 October 2022 135,394 4,616 437,295
Additions 29,520 - 34,520
Disposals (4,000 ) - (4,000 )
At 30 September 2023 160,914 4,616 467,815
Depreciation
At 1 October 2022 84,979 4,616 345,940
Charge for year 14,680 - 23,494
At 30 September 2023 99,659 4,616 369,434
Net book value
At 30 September 2023 61,255 - 98,381
At 30 September 2022 50,415 - 91,355

6. FIXED ASSET INVESTMENTS

2023 2022
£    £   
Other investments not loans 268,343 266,769

DATA OPTICS LIMITED (REGISTERED NUMBER: 04934966)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

6. FIXED ASSET INVESTMENTS - continued

Additional information is as follows:
Other
investments
£   
Cost or valuation
At 1 October 2022 16,769
Revaluations 1,574
At 30 September 2023 18,343
Net book value
At 30 September 2023 18,343
At 30 September 2022 16,769

Cost or valuation at 30 September 2023 is represented by:

Other
investments
£   
Valuation in 2018 19,776
Valuation in 2019 2,077
Valuation in 2020 4,718
Valuation in 2021 (1,282 )
Valuation in 2022 (5,371 )
Valuation in 2023 (1,575 )
18,343

Investments (neither listed nor unlisted) were as follows:
2023 2022
£    £   
Investments 250,000 250,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 91,380 100,922
Other debtors 61,845 61,845
VAT 20,443 1,663
Prepayments and accrued income 12,822 11,187
186,490 175,617

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts - 6,596
Trade creditors 9,796 9,245
Taxation and social security 513 33,229
Other creditors 5,689 3,538
15,998 52,608

Obligations held under finance leases are secured on the assets concerned.

DATA OPTICS LIMITED (REGISTERED NUMBER: 04934966)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Hire purchase contracts - 16,087

Obligations held under finance leases are secured on the assets concerned.

10. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Finance lease - 22,683

11. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 14,767 9,395

Deferred
tax
£   
Balance at 1 October 2022 9,395
Capital allowances in excess
of depreciation 5,372
Balance at 30 September 2023 14,767

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

13. RELATED PARTY DISCLOSURES

Included within creditors is an amount of £272 (2022: £1,485) due to J E Moss, director. There are no set repayment terms. No interest has been charged on these balances during the year (2022: £Nil).