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MELINA JOY OPTICIANS LIMITED

Registered Number
03913687
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2024

MELINA JOY OPTICIANS LIMITED
Company Information
for the period from 1 May 2024 to 31 December 2024

Directors

HAKIM, Imran
JOY, Melina Mary
MARTIN, Shirley
SMITH, Catriona Helen
SUMMERS, David Michael

Registered Address

Unit 317 India Mill Business Centre
Darwen
BB3 1AE

Registered Number

03913687 (England and Wales)
MELINA JOY OPTICIANS LIMITED
Balance Sheet as at
31 December 2024

Notes

31 Dec 2024

30 Apr 2024

£

£

£

£

Fixed assets
Tangible assets440,35243,369
40,35243,369
Current assets
Stocks62,58357,925
Debtors20,65628,082
Cash at bank and on hand92,25599,874
175,494185,881
Creditors amounts falling due within one year(74,868)(63,145)
Net current assets (liabilities)100,626122,736
Total assets less current liabilities140,978166,105
Provisions for liabilities(2,803)(2,959)
Net assets138,175163,146
Capital and reserves
Profit and loss account138,175163,146
Shareholders' funds138,175163,146
The financial statements were approved and authorised for issue by the Board of Directors on 21 February 2025, and are signed on its behalf by:
JOY, Melina Mary
Director
Registered Company No. 03913687
MELINA JOY OPTICIANS LIMITED
Notes to the Financial Statements
for the period ended 31 December 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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:

Reducing balance (%)Straight line (years)
Land and buildings-25
Plant and machinery20-
Fixtures and fittings20-
Office Equipment20-
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

20242024
Average number of employees during the year1413
3.Intangible assets

Total

£
Cost or valuation
At 01 May 24100,000
At 31 December 24100,000
Amortisation and impairment
At 01 May 24100,000
At 31 December 24100,000
Net book value
At 31 December 24-
At 30 April 24-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 May 24261,293
Additions2,764
At 31 December 24264,057
Depreciation and impairment
At 01 May 24217,924
Charge for year5,781
At 31 December 24223,705
Net book value
At 31 December 2440,352
At 30 April 2443,369