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Company Registration No. 9879730 (England and Wales)
Lens Change Ltd Unaudited accounts for the year ended 30 November 2023
Lens Change Ltd Unaudited accounts Contents
Page
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Lens Change Ltd Company Information for the year ended 30 November 2023
Director
Luke Newbold
Company Number
9879730 (England and Wales)
Registered Office
Distribution House, Building 83 Harby Road Langar Nottinghamshire NG13 9HY
Accountants
Black & White Chartered Certified Accountants 2-3 Stable Court Herriard Park Herriard Hampshire RG25 2PL
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Lens Change Ltd Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,184 
2,024 
Current assets
Debtors
19,440 
35,540 
Cash at bank and in hand
1,234 
9,409 
20,674 
44,949 
Creditors: amounts falling due within one year
(17,488)
(40,871)
Net current assets
3,186 
4,078 
Total assets less current liabilities
6,370 
6,102 
Creditors: amounts falling due after more than one year
(6,100)
(6,100)
Provisions for liabilities
Other provisions
(261)
- 
Net assets
9 
2 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
8 
1 
Shareholders' funds
9 
2 
For the year ending 30 November 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 July 2024 and were signed on its behalf by
Luke Newbold Director Company Registration No. 9879730
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Lens Change Ltd Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Lens Change Ltd is a private company, limited by shares, registered in England and Wales, registration number 9879730. The registered office is Distribution House, Building 83, Harby Road, Langar, Nottinghamshire, NG13 9HY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2022
- 
3,598 
3,598 
Additions
2,083 
- 
2,083 
At 30 November 2023
2,083 
3,598 
5,681 
Depreciation
At 1 December 2022
- 
1,574 
1,574 
Charge for the year
417 
506 
923 
At 30 November 2023
417 
2,080 
2,497 
Net book value
At 30 November 2023
1,666 
1,518 
3,184 
At 30 November 2022
- 
2,024 
2,024 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,672 
16,252 
Other debtors
17,768 
19,288 
19,440 
35,540 
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Lens Change Ltd Notes to the Accounts for the year ended 30 November 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
19,272 
20,416 
VAT
7,945 
8,074 
Trade creditors
1,335 
1,034 
Taxes and social security
26,312 
10,797 
Loans from directors
(38,226)
- 
Accruals
850 
550 
17,488 
40,871 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
6,100 
6,100 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Luke Newbold
Luke Newbold
14,421 
24,265 
- 
38,686 
14,421 
24,265 
- 
38,686 
9
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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