2023-01-012023-12-312023-12-31false053263352004 LIMITED2024-04-1886900iso4217:GBPxbrli:pure053263352023-01-01053263352023-12-31053263352023-01-012023-12-31053263352022-01-01053263352022-12-31053263352022-01-012022-12-3105326335bus:SmallEntities2023-01-012023-12-3105326335bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3105326335bus:AbridgedAccounts2023-01-012023-12-3105326335bus:PrivateLimitedCompanyLtd2023-01-012023-12-3105326335core:WithinOneYear2023-12-3105326335core:AfterOneYear2023-12-3105326335core:WithinOneYear2022-12-3105326335core:AfterOneYear2022-12-3105326335core:ShareCapital2023-12-3105326335core:SharePremium2023-12-3105326335core:RevaluationReserve2023-12-3105326335core:OtherReservesSubtotal2023-12-3105326335core:RetainedEarningsAccumulatedLosses2023-12-3105326335core:ShareCapital2022-12-3105326335core:SharePremium2022-12-3105326335core:RevaluationReserve2022-12-3105326335core:OtherReservesSubtotal2022-12-3105326335core:RetainedEarningsAccumulatedLosses2022-12-3105326335core:LandBuildings2023-12-3105326335core:PlantMachinery2023-12-3105326335core:Vehicles2023-12-3105326335core:FurnitureFittings2023-12-3105326335core:OfficeEquipment2023-12-3105326335core:NetGoodwill2023-12-3105326335core:IntangibleAssetsOtherThanGoodwill2023-12-3105326335core:ListedExchangeTraded2023-12-3105326335core:UnlistedNon-exchangeTraded2023-12-3105326335core:LandBuildings2022-12-3105326335core:PlantMachinery2022-12-3105326335core:Vehicles2022-12-3105326335core:FurnitureFittings2022-12-3105326335core:OfficeEquipment2022-12-3105326335core:NetGoodwill2022-12-3105326335core:IntangibleAssetsOtherThanGoodwill2022-12-3105326335core:ListedExchangeTraded2022-12-3105326335core:UnlistedNon-exchangeTraded2022-12-3105326335core:LandBuildings2023-01-012023-12-3105326335core:PlantMachinery2023-01-012023-12-3105326335core:Vehicles2023-01-012023-12-3105326335core:FurnitureFittings2023-01-012023-12-3105326335core:OfficeEquipment2023-01-012023-12-3105326335core:NetGoodwill2023-01-012023-12-3105326335core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3105326335core:ListedExchangeTraded2023-01-012023-12-3105326335core:UnlistedNon-exchangeTraded2023-01-012023-12-3105326335core:MoreThanFiveYears2023-01-012023-12-3105326335core:Non-currentFinancialInstruments2023-12-3105326335core:Non-currentFinancialInstruments2022-12-3105326335dpl:CostSales2023-01-012023-12-3105326335dpl:DistributionCosts2023-01-012023-12-3105326335core:LandBuildings2023-01-012023-12-3105326335core:PlantMachinery2023-01-012023-12-3105326335core:Vehicles2023-01-012023-12-3105326335core:FurnitureFittings2023-01-012023-12-3105326335core:OfficeEquipment2023-01-012023-12-3105326335dpl:AdministrativeExpenses2023-01-012023-12-3105326335core:NetGoodwill2023-01-012023-12-3105326335core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3105326335dpl:GroupUndertakings2023-01-012023-12-3105326335dpl:ParticipatingInterests2023-01-012023-12-3105326335dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3105326335core:ListedExchangeTraded2023-01-012023-12-3105326335dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3105326335core:UnlistedNon-exchangeTraded2023-01-012023-12-3105326335dpl:CostSales2022-01-012022-12-3105326335dpl:DistributionCosts2022-01-012022-12-3105326335core:LandBuildings2022-01-012022-12-3105326335core:PlantMachinery2022-01-012022-12-3105326335core:Vehicles2022-01-012022-12-3105326335core:FurnitureFittings2022-01-012022-12-3105326335core:OfficeEquipment2022-01-012022-12-3105326335dpl:AdministrativeExpenses2022-01-012022-12-3105326335core:NetGoodwill2022-01-012022-12-3105326335core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3105326335dpl:GroupUndertakings2022-01-012022-12-3105326335dpl:ParticipatingInterests2022-01-012022-12-3105326335dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3105326335core:ListedExchangeTraded2022-01-012022-12-3105326335dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3105326335core:UnlistedNon-exchangeTraded2022-01-012022-12-3105326335core:NetGoodwill2023-12-3105326335core:IntangibleAssetsOtherThanGoodwill2023-12-3105326335core:LandBuildings2023-12-3105326335core:PlantMachinery2023-12-3105326335core:Vehicles2023-12-3105326335core:FurnitureFittings2023-12-3105326335core:OfficeEquipment2023-12-3105326335core:AfterOneYear2023-12-3105326335core:WithinOneYear2023-12-3105326335core:ListedExchangeTraded2023-12-3105326335core:UnlistedNon-exchangeTraded2023-12-3105326335core:ShareCapital2023-12-3105326335core:SharePremium2023-12-3105326335core:RevaluationReserve2023-12-3105326335core:OtherReservesSubtotal2023-12-3105326335core:RetainedEarningsAccumulatedLosses2023-12-3105326335core:NetGoodwill2022-12-3105326335core:IntangibleAssetsOtherThanGoodwill2022-12-3105326335core:LandBuildings2022-12-3105326335core:PlantMachinery2022-12-3105326335core:Vehicles2022-12-3105326335core:FurnitureFittings2022-12-3105326335core:OfficeEquipment2022-12-3105326335core:AfterOneYear2022-12-3105326335core:WithinOneYear2022-12-3105326335core:L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2004 LIMITED

Registered Number
05326335
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

2004 LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

Tareq Moustafa

Registered Address

Seen Opticians
11 Police Street
Manchester
M2 7LQ

Registered Number

05326335 (England and Wales)
2004 LIMITED
Statement of Financial Position
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets316,20018,600
Tangible assets4115,769142,951
131,969161,551
Current assets
Stocks310,071301,611
Debtors223,887229,420
Cash at bank and on hand667,089476,390
1,201,0471,007,421
Creditors amounts falling due within one year(308,121)(284,497)
Net current assets (liabilities)892,926722,924
Total assets less current liabilities1,024,895884,475
Creditors amounts falling due after one year(14,283)(24,481)
Net assets1,010,612859,994
Capital and reserves
Called up share capital11
Profit and loss account1,010,611859,993
Shareholders' funds1,010,612859,994
The financial statements were approved and authorised for issue by the Director on 18 April 2024, and are signed on its behalf by:
Tareq Moustafa
Director
Registered Company No. 05326335
2004 LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
Intangible assets
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows: Goodwill - 4% straight line If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible fixed assets and depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Office Equipment - 20% straight line Fixtures and Fittings - 20% straight line Website - 20% straight line
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year46
3.Intangible assets

Total

£
Cost or valuation
At 01 January 2360,000
At 31 December 2360,000
Amortisation and impairment
At 01 January 2341,400
Charge for year2,400
At 31 December 2343,800
Net book value
At 31 December 2316,200
At 31 December 2218,600
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 23287,812
Additions8,983
At 31 December 23296,795
Depreciation and impairment
At 01 January 23144,861
Charge for year36,165
At 31 December 23181,026
Net book value
At 31 December 23115,769
At 31 December 22142,951