1 May 2023 false No description of principal activity Taxfiler 2024.6 NI634735business:PrivateLimitedCompanyLtd2023-05-012024-04-30 NI6347352023-04-30 NI6347352023-05-012024-04-30 NI634735business:AuditExempt-NoAccountantsReport2023-05-012024-04-30 NI634735business:FilletedAccounts2023-05-012024-04-30 NI6347352024-04-30 NI634735business:Director12023-05-012024-04-30 NI634735business:RegisteredOffice2023-05-012024-04-30 NI6347352023-04-30 NI634735core:WithinOneYear2024-04-30 NI634735core:WithinOneYear2023-04-30 NI634735core:AfterOneYear2024-04-30 NI634735core:AfterOneYear2023-04-30 NI634735core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 NI634735core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 NI634735core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 NI634735core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 NI634735core:PreviouslyStatedAmount2024-04-30 NI634735core:PreviouslyStatedAmount2023-04-30 NI634735business:SmallEntities2023-05-012024-04-30 NI634735countries:NorthernIreland2023-05-012024-04-30 NI634735core:FurnitureFittings2023-05-012024-04-30 NI634735core:FurnitureFittings2023-04-30 NI634735core:FurnitureFittings2024-04-30 NI6347352022-05-012023-04-30 iso4217:GBP xbrli:pure
Company Registration No. NI634735 (Northern Ireland)
The Spectacle Maker Omagh Ltd Unaudited accounts for the year ended 30 April 2024
The Spectacle Maker Omagh Ltd Unaudited accounts Contents
Page
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The Spectacle Maker Omagh Ltd Company Information for the year ended 30 April 2024
Director
Anthony Walls
Company Number
NI634735 (Northern Ireland)
Registered Office
9 Brookmount Rise Omagh County Tyrone BT78 5AL Northern Ireland
Accountants
FP Business Services Ltd Atrium Business Centre North Caldeen Road Coatbridge ML5 4EF
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The Spectacle Maker Omagh Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,360 
6,466 
Current assets
Inventories
20,779 
32,389 
Debtors
14,313 
3,826 
Cash at bank and in hand
6,937 
10,088 
42,029 
46,303 
Creditors: amounts falling due within one year
(6,873)
(7,101)
Net current assets
35,156 
39,202 
Total assets less current liabilities
42,516 
45,668 
Creditors: amounts falling due after more than one year
(36,060)
(43,754)
Net assets
6,456 
1,914 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
6,356 
1,814 
Shareholders' funds
6,456 
1,914 
For the year ending 30 April 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 25 February 2025 and were signed on its behalf by
Anthony Walls Director Company Registration No. NI634735
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The Spectacle Maker Omagh Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
The Spectacle Maker Omagh Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI634735. The registered office is 9 Brookmount Rise, Omagh, County Tyrone, BT78 5AL, Northern Ireland.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
10%
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 May 2023
7,184 
Additions
1,791 
At 30 April 2024
8,975 
Depreciation
At 1 May 2023
718 
Charge for the year
897 
At 30 April 2024
1,615 
Net book value
At 30 April 2024
7,360 
At 30 April 2023
6,466 
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The Spectacle Maker Omagh Ltd Notes to the Accounts for the year ended 30 April 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
4,421 
- 
Trade debtors
8,062 
3,826 
Other debtors
1,830 
- 
14,313 
3,826 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
- 
7,362 
Taxes and social security
6,873 
- 
Loans from directors
- 
(261)
6,873 
7,101 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
22,730 
43,754 
Other creditors
13,330 
- 
36,060 
43,754 
8
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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