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Company Registration No. 3617150 (England and Wales)
Applied Photonics Ltd Unaudited accounts for the year ended 31 January 2024
Applied Photonics Ltd Unaudited accounts Contents
Page
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Applied Photonics Ltd Company Information for the year ended 31 January 2024
Director
A I Whitehouse
Secretary
R Robinson
Company Number
3617150 (England and Wales)
Registered Office
Unit 8 Carleton Business Park Carleton New Road Skipton North Yorkshire BD23 2DE
Accountants
Roger H Baxter Ltd 1 Mill Lane Bradley Keighley Yorkshire BD20 9EE
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Applied Photonics Ltd Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
83,546 
52,984 
Current assets
Inventories
22,000 
27,000 
Debtors
163,682 
116,589 
Cash at bank and in hand
(26,623)
39,330 
159,059 
182,919 
Creditors: amounts falling due within one year
(38,450)
(45,958)
Net current assets
120,609 
136,961 
Total assets less current liabilities
204,155 
189,945 
Provisions for liabilities
Deferred tax
(15,113)
(9,856)
Net assets
189,042 
180,089 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
189,040 
180,087 
Shareholders' funds
189,042 
180,089 
For the year ending 31 January 2024 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 23 October 2024 and were signed on its behalf by
A I Whitehouse Director Company Registration No. 3617150
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Applied Photonics Ltd Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
Applied Photonics Ltd is a private company, limited by shares, registered in England and Wales, registration number 3617150. The registered office is Unit 8 Carleton Business Park , Carleton New Road , Skipton , North Yorkshire, BD23 2DE.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
life of lease
Plant & machinery
25%
Fixtures & fittings
25%
Computer equipment
25%
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 February 2023
20,515 
505,748 
1,950 
30,778 
86,535 
645,526 
Additions
- 
28,157 
30,950 
- 
- 
59,107 
Disposals
- 
(44,250)
- 
- 
- 
(44,250)
At 31 January 2024
20,515 
489,655 
32,900 
30,778 
86,535 
660,383 
Depreciation
At 1 February 2023
16,659 
464,902 
910 
28,527 
81,544 
592,542 
Charge for the year
964 
17,172 
7,997 
450 
1,647 
28,230 
On disposals
- 
(43,935)
- 
- 
- 
(43,935)
At 31 January 2024
17,623 
438,139 
8,907 
28,977 
83,191 
576,837 
Net book value
At 31 January 2024
2,892 
51,516 
23,993 
1,801 
3,344 
83,546 
At 31 January 2023
3,856 
40,846 
1,040 
2,251 
4,991 
52,984 
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Applied Photonics Ltd Notes to the Accounts for the year ended 31 January 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
20,481 
4,393 
Trade debtors
115,491 
83,468 
Accrued income and prepayments
7,053 
4,236 
Other debtors
20,657 
24,492 
163,682 
116,589 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
15,650 
5,724 
Trade creditors
20,232 
37,784 
Loans from directors
68 
- 
Accruals
2,500 
2,450 
38,450 
45,958 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
8
Average number of employees
During the year the average number of employees was 5 (2023: 5).
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