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SJSOPTICAL LIMITED

Registered Number
11955722
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

SJSOPTICAL LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

Sarah-Jane Smith

Registered Address

Lower Ground Property House The Street The Street
Long Stratton
Norwich
NR15 2XQ

Registered Number

11955722 (England and Wales)
SJSOPTICAL LIMITED
Statement of Financial Position
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets351,00059,500
Tangible assets44,0413,869
55,04163,369
Current assets
Stocks15,12315,373
Debtors7,4938,548
Cash at bank and on hand42,31629,924
64,93253,845
Creditors amounts falling due within one year(78,905)(69,019)
Net current assets (liabilities)(13,973)(15,174)
Total assets less current liabilities41,06848,195
Creditors amounts falling due after one year(1,617)-
Net assets39,45148,195
Capital and reserves
Called up share capital120120
Profit and loss account39,33148,075
Shareholders' funds39,45148,195
The financial statements were approved and authorised for issue by the Director on 7 January 2025, and are signed on its behalf by:
Sarah-Jane Smith
Director
Registered Company No. 11955722
SJSOPTICAL LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Plant & Machinery - 25% Reducing Balance Office Equipment - 25% Reducing Balance
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

20242023
Average number of employees during the year64
3.Intangible assets

Total

£
Cost or valuation
At 01 May 2385,000
At 30 April 2485,000
Amortisation and impairment
At 01 May 2325,500
Charge for year8,500
At 30 April 2434,000
Net book value
At 30 April 2451,000
At 30 April 2359,500
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 May 239,012
Additions1,518
At 30 April 2410,530
Depreciation and impairment
At 01 May 235,142
Charge for year1,347
At 30 April 246,489
Net book value
At 30 April 244,041
At 30 April 233,869