Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.22023-05-01falseNo description of principal activity2truetruefalse SC475539 2023-05-01 2024-04-30 SC475539 2022-05-01 2023-04-30 SC475539 2024-04-30 SC475539 2023-04-30 SC475539 c:Director1 2023-05-01 2024-04-30 SC475539 c:Director2 2023-05-01 2024-04-30 SC475539 c:RegisteredOffice 2023-05-01 2024-04-30 SC475539 d:OfficeEquipment 2023-05-01 2024-04-30 SC475539 d:OfficeEquipment 2024-04-30 SC475539 d:OfficeEquipment 2023-04-30 SC475539 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 SC475539 d:CurrentFinancialInstruments 2024-04-30 SC475539 d:CurrentFinancialInstruments 2023-04-30 SC475539 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 SC475539 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 SC475539 d:ShareCapital 2024-04-30 SC475539 d:ShareCapital 2023-04-30 SC475539 d:RetainedEarningsAccumulatedLosses 2024-04-30 SC475539 d:RetainedEarningsAccumulatedLosses 2023-04-30 SC475539 c:OrdinaryShareClass1 2023-05-01 2024-04-30 SC475539 c:OrdinaryShareClass1 2024-04-30 SC475539 c:OrdinaryShareClass1 2023-04-30 SC475539 c:OrdinaryShareClass2 2023-05-01 2024-04-30 SC475539 c:OrdinaryShareClass2 2024-04-30 SC475539 c:OrdinaryShareClass2 2023-04-30 SC475539 c:OrdinaryShareClass3 2023-05-01 2024-04-30 SC475539 c:OrdinaryShareClass3 2024-04-30 SC475539 c:OrdinaryShareClass3 2023-04-30 SC475539 c:FRS102 2023-05-01 2024-04-30 SC475539 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC475539 c:FullAccounts 2023-05-01 2024-04-30 SC475539 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC475539 e:PoundSterling 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC475539










GONZALEZ OPHTHALMIC SERVICES LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

 
GONZALEZ OPHTHALMIC SERVICES LIMITED
 

COMPANY INFORMATION


Directors
Pedro Gonzalez 
Gillian Mitchell 




Registered number
SC475539



Registered office
30 Helenslee Road
Dumbarton

Dumbartonshire

G82 4BS




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
GONZALEZ OPHTHALMIC SERVICES LIMITED
REGISTERED NUMBER: SC475539

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
486
808

  
486
808

Current assets
  

Debtors: amounts falling due within one year
 5 
8,473
21,967

Cash at bank and in hand
  
76,108
73,661

  
84,581
95,628

Creditors: amounts falling due within one year
 6 
(10,199)
(15,488)

Net current assets
  
 
 
74,382
 
 
80,140

Total assets less current liabilities
  
74,868
80,948

  

Net assets
  
74,868
80,948


Capital and reserves
  

Called up share capital 
 7 
200
200

Profit and loss account
  
74,668
80,748

  
74,868
80,948


Page 1

 
GONZALEZ OPHTHALMIC SERVICES LIMITED
REGISTERED NUMBER: SC475539

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Pedro Gonzalez
Director

Date: 11 October 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
GONZALEZ OPHTHALMIC SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Gonzalez Ophthalmic Services Limited is a private company, limited by shares, incorporated in Scotland, registration number SC475539. The registered office is 30 Helenslee Road, Dumbarton, Dumbartonshire, G82 4BS.
The financial statements are presented in sterling, which is the functional currency of the company and presented to the nearest £.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Page 3

 
GONZALEZ OPHTHALMIC SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
20%
straight-line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 4

 
GONZALEZ OPHTHALMIC SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 May 2023
1,612



At 30 April 2024

1,612



Depreciation


At 1 May 2023
804


Charge for the year 
322



At 30 April 2024

1,126



Net book value



At 30 April 2024
486



At 30 April 2023
808


5.


Debtors

2024
2023
£
£


Other debtors
4,264
16,898

Prepayments and accrued income
4,209
5,069

8,473
21,967


Included within other debtors due within one year are loans to the directors, amounting to £NIL (2023 - £12,634).  Interest is charged on the loans at 2.25% and the loans have no fixed repayment terms.




6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
7,325
13,088

Other creditors
274
-

Accruals and deferred income
2,600
2,400

10,199
15,488


Page 5

 
GONZALEZ OPHTHALMIC SERVICES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



50 (2023 - 50) Ordinary A Shares shares of £1.00 each
50
50
50 (2023 - 50) Ordinary B Shares shares of £1.00 each
50
50
100 (2023 - 100) Ordinary C Shares shares of £1.00 each
100
100

200

200



Page 6