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REGISTERED NUMBER: 04934966 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

DATA OPTICS LIMITED

DATA OPTICS LIMITED (REGISTERED NUMBER: 04934966)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


DATA OPTICS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: J E Moss





REGISTERED OFFICE: Springfield Cottage
Church Hill
Ravensden
Bedfordshire
MK44 2RL





REGISTERED NUMBER: 04934966 (England and Wales)





ACCOUNTANTS: MDG Business Associates Limited
Room 73
Wrest House
Wrest Park
Silsoe
Bedfordshire
MK45 4HR

DATA OPTICS LIMITED (REGISTERED NUMBER: 04934966)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 5 99,255 98,381
Investments 6 267,381 268,343
366,636 366,724

CURRENT ASSETS
Debtors 7 315,537 186,490
Cash at bank 410,060 522,822
725,597 709,312
CREDITORS
Amounts falling due within one year 8 25,316 15,998
NET CURRENT ASSETS 700,281 693,314
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,066,917

1,060,038

CREDITORS
Amounts falling due after more than one year 9 (15,071 ) -

PROVISIONS FOR LIABILITIES 10 (14,933 ) (14,767 )
NET ASSETS 1,036,913 1,045,271

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 1,036,813 1,045,171
SHAREHOLDERS' FUNDS 1,036,913 1,045,271

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 April 2025 and were signed by:



J E Moss - Director


DATA OPTICS LIMITED (REGISTERED NUMBER: 04934966)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Data Optics Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

After making enquiries the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods sold and services rendered, stated net of Value Added Tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property improvements - 20% on cost
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

DATA OPTICS LIMITED (REGISTERED NUMBER: 04934966)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

5. TANGIBLE FIXED ASSETS
Freehold Fixtures
property Plant and and
improvements machinery fittings
£    £    £   
Cost
At 1 October 2023 126,166 107,232 68,887
Additions - - -
Disposals - - -
At 30 September 2024 126,166 107,232 68,887
Depreciation
At 1 October 2023 126,166 75,705 63,288
Charge for year - 6,522 1,121
Eliminated on disposal - - -
At 30 September 2024 126,166 82,227 64,409
Net book value
At 30 September 2024 - 25,005 4,478
At 30 September 2023 - 31,527 5,599

Motor Computer
vehicles equipment Totals
£    £    £   
Cost
At 1 October 2023 160,914 4,616 467,815
Additions 30,102 - 30,102
Disposals (22,856 ) - (22,856 )
At 30 September 2024 168,160 4,616 475,061
Depreciation
At 1 October 2023 99,659 4,616 369,434
Charge for year 21,585 - 29,228
Eliminated on disposal (22,856 ) - (22,856 )
At 30 September 2024 98,388 4,616 375,806
Net book value
At 30 September 2024 69,772 - 99,255
At 30 September 2023 61,255 - 98,381

6. FIXED ASSET INVESTMENTS

2024 2023
£    £   
Other investments not loans 267,381 268,343

DATA OPTICS LIMITED (REGISTERED NUMBER: 04934966)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6. FIXED ASSET INVESTMENTS - continued

Additional information is as follows:
Other
investments
£   
Cost or valuation
At 1 October 2023 18,343
Revaluations (962 )
At 30 September 2024 17,381
Net book value
At 30 September 2024 17,381
At 30 September 2023 18,343

Cost or valuation at 30 September 2024 is represented by:

Other
investments
£   
Valuation in 2018 19,776
Valuation in 2019 2,077
Valuation in 2020 4,718
Valuation in 2021 (1,282 )
Valuation in 2022 (5,371 )
Valuation in 2023 (1,575 )
Valuation in 2024 (962 )
17,381

Investments (neither listed nor unlisted) were as follows:
2024 2023
£    £   
Investments 250,000 250,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 79,428 91,380
Other debtors 221,893 61,845
VAT 10,304 20,443
Prepayments 3,912 12,822
315,537 186,490

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 8,058 -
Trade creditors 11,971 9,796
Taxation and social security 4,010 513
Other creditors 1,277 5,689
25,316 15,998

Obligations held under finance leases are secured on the assets concerned.

DATA OPTICS LIMITED (REGISTERED NUMBER: 04934966)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 15,071 -

Obligations held under finance leases are secured on the assets concerned.

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 14,933 14,767

Deferred
tax
£   
Balance at 1 October 2023 14,767
Capital allowances in excess
of depreciation 166
Balance at 30 September 2024 14,933

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

12. RELATED PARTY DISCLOSURES

Included within creditors is an amount of £27 (2023: £272) due to J E Moss, director. There are no set repayment terms. No interest has been charged on these balances during the year (2023: £Nil).