Registered number
13758277
AP OPTICS LTD
Filleted Accounts
31 March 2025
AP OPTICS LTD
Registered number: 13758277
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 360 420
Current assets
Debtors 4 - 2,725
Cash at bank and in hand 36,288 23,251
36,288 25,976
Creditors: amounts falling due within one year 5 (26,764) (7,299)
Net current assets 9,524 18,677
Total assets less current liabilities 9,884 19,097
Creditors: amounts falling due after more than one year 6 (1,816) (2,983)
Net assets 8,068 16,114
Capital and reserves
Called up share capital 1 1
Profit and loss account 8,067 16,113
Shareholder's funds 8,068 16,114
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 her 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.
Aamena Pandor
Director
Approved by the board on 16 April 2025
AP OPTICS LTD
Notes to the Accounts
for the year ended 31 March 2025
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.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
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 2025 2024
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024 600
At 31 March 2025 600
Depreciation
At 1 April 2024 180
Charge for the year 60
At 31 March 2025 240
Net book value
At 31 March 2025 360
At 31 March 2024 420
4 Debtors 2025 2024
£ £
Trade debtors - 2,725
5 Creditors: amounts falling due within one year 2025 2024
£ £
Taxation and social security costs 1,880 6,192
Other creditors 24,884 1,107
26,764 7,299
6 Creditors: amounts falling due after one year 2025 2024
£ £
Directors Loan 1,816 2,983
7 Controlling party
The company is under the ultimate control of the director by virtue of them the fully issued share capital.
8 Other information
AP OPTICS LTD is a private company limited by shares and incorporated in England. Its registered office is:
24 Halifax Road
Dewsbury
WF13 4HB
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