Registered number
12313833
MAMANIAT OPTICS LTD
Filleted Accounts
30 November 2024
MAMANIAT OPTICS LTD
Registered number: 12313833
Balance Sheet
as at 30 November 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 810 939
Current assets
Debtors 4 - 8,460
Cash at bank and in hand 3,089 16,321
3,089 24,781
Creditors: amounts falling due within one year 5 (2,662) (8,276)
Net current assets 427 16,505
Total assets less current liabilities 1,237 17,444
Creditors: amounts falling due after more than one year 6 (161) (10,601)
Net assets 1,076 6,843
Capital and reserves
Called up share capital 100 100
Profit and loss account 976 6,743
Shareholder's funds 1,076 6,843
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
AHMED MAMANIAT
Director
Approved by the board on 30 December 2024
MAMANIAT OPTICS LTD
Notes to the Accounts
for the year ended 30 November 2024
1 Accounting policies
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
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. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 10 years
Fixtures, fittings, tools and equipment over 10 years
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 December 2023 1,290
At 30 November 2024 1,290
Depreciation
At 1 December 2023 351
Charge for the year 129
At 30 November 2024 480
Net book value
At 30 November 2024 810
At 30 November 2023 939
4 Debtors 2024 2023
£ £
Trade debtors - 8,460
5 Creditors: amounts falling due within one year 2024 2023
£ £
Corporation Tax 2,146 6,333
Other creditors 516 1,943
2,662 8,276
6 Creditors: amounts falling due after one year 2024 2023
£ £
Directors Loan 161 10,601
7 Controlling party
The company is in the ultimate control of the Director by virtue of him owning 100% of the share capital
8 Other information
MAMANIAT OPTICS LTD is a private company limited by shares and incorporated in England. Its registered office is:
6 PARK CROFT
BATLEY
WEST YORKSHIRE
WF17 7SS
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