2023-04-012024-03-312024-03-31false12498517GEOPTIC INFRASTRUCTURE INVESTIGATIONS 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GEOPTIC INFRASTRUCTURE INVESTIGATIONS LIMITED

Registered Number
12498517
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

GEOPTIC INFRASTRUCTURE INVESTIGATIONS LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

GLUYAS, Jonathan Gordon
STEER, Christopher Andrew, Dr
THOMPSON, Lee Frederick, Professor

Registered Address

71-75 Shelton Street
Covent Garden
London
WC2H 9JQ

Registered Number

12498517 (England and Wales)
GEOPTIC INFRASTRUCTURE INVESTIGATIONS LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets38,4698,369
Tangible assets4248,999599,903
257,468608,272
Current assets
Debtors5295,277417,390
Cash at bank and on hand208,8852,168
504,162419,558
Creditors amounts falling due within one year6(338,969)(229,093)
Net current assets (liabilities)165,193190,465
Total assets less current liabilities422,661798,737
Provisions for liabilities7(49,051)(114,048)
Net assets373,610684,689
Capital and reserves
Called up share capital200200
Revaluation reserve6,929603,114
Profit and loss account366,48181,375
Shareholders' funds373,610684,689
The financial statements were approved and authorised for issue by the Board of Directors on 28 August 2024, and are signed on its behalf by:
STEER, Christopher Andrew, Dr
Director
Registered Company No. 12498517
GEOPTIC INFRASTRUCTURE INVESTIGATIONS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Office Equipment-4
2.Average number of employees

20242023
Average number of employees during the year1511
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 238,3698,369
Additions100100
At 31 March 248,4698,469
Net book value
At 31 March 248,4698,469
At 31 March 238,3698,369
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 April 23668,915-668,915
Additions209,8655,558215,423
Disposals(606,972)-(606,972)
At 31 March 24271,8085,558277,366
Depreciation and impairment
At 01 April 2369,012-69,012
Charge for year11,517-11,517
On disposals(52,162)-(52,162)
At 31 March 2428,367-28,367
Net book value
At 31 March 24243,4415,558248,999
At 31 March 23599,903-599,903
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables232,452396,088
Other debtors4,7963,267
Prepayments and accrued income58,02918,035
Total295,277417,390
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables165,635134,706
Bank borrowings and overdrafts22,78638,190
Taxation and social security19,03153,983
Other creditors947995
Accrued liabilities and deferred income130,5701,219
Total338,969229,093
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)49,051114,048
Total49,051114,048