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Registered Number: 12432607


 

 

 

G N OPTICS LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 February 2023

End date: 30 January 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 January 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Marneros Marcus & Co Limited
30 January 2024



....................................................

Marneros Marcus & Co Limited

First Floor Hagley Court
40 Vicarage Road Edgbaston
Birmingham
B153EZ
21 October 2024
1
 
 
Notes
 
2024
£
  2023
£
Current assets      
Debtors 3 34,258    36,062 
Cash at bank and in hand 100    1,147 
34,358    37,209 
Creditors: amount falling due within one year 4 (21,318)   (19,130)
Net current assets 13,040    18,079 
 
Total assets less current liabilities 13,040    18,079 
Creditors: amount falling due after more than one year 5 (12,391)   (16,761)
Net assets 649    1,318 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 549    1,218 
Shareholders' funds 649    1,318 
 


For the period ended 30 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 21 October 2024 and were signed by:


-------------------------------
George Nicholas Panos LOUVIERIS
Director
2
General Information
G N Optics Ltd is a private company, limited by shares, registered in , registration number 12432607, registration address Hagley Court First Floor, 40 Vicarage Road, Birmingham, B15 3EZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
2.

Average number of employees

Average number of employees during the period was 1 (2023 : 1).
3.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 2,053   
Other Debtors 8,828   
Directors' Current Accounts 22,792   
33,673   

3.

Debtors: amounts falling due after one year

2024
£
  2023
£
Prepayments 585    180 
Directors Loan Accounts   35,882 
585    36,062 

4.

Creditors: amount falling due within one year

2024
£
  2023
£
Bank Loans & Overdrafts (Secured) 770   
Corporation Tax 18,148    17,930 
Accrued Expenses 2,400    1,200 
21,318    19,130 

5.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts (secured) 12,391    16,761 
12,391    16,761 

6.

Events after Balance sheet date

Repayment of Director's Loan Account After the Year End

The Director's Loan Account was repaid in full within nine months after the year end.
7.

Director’s loan

Director's Loan Repayment

The Director's Loan Account was repaid in full within nine months after the year end.
3