REGISTERED NUMBER: 02641133 (England and Wales)

Unaudited Financial Statements

for the Period 1 January 2024 to 31 March 2025

for

Optical Surfaces Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Tangible assets

4

45,346

59,271

Current assets

Stocks

5

413,266

362,316

Debtors

6

322,433

177,148

Cash at bank

143,416

338,303

879,115

877,767

Creditors

Amounts falling due within one year

7

(97,257

)

(114,579

)

Net current assets

781,858

763,188

Total assets less current liabilities

827,204

822,459

Capital and reserves

Called up share capital

20,000

20,000

Retained earnings

8

807,204

802,459

Shareholders' funds

827,204

822,459

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 24 September 2025 and were signed on its behalf by:

Wayne Harris - Director

Norman Child - Director

1.	Statutory information

Optical Surfaces Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

02641133

Registered office:

Godstone Road

Kenley

Surrey

CR8 5AA

2.	Accounting policies

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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 period 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.

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.

3.	Employees and directors

The average number of employees during the period was 16 (2023 - 16 ) .

4.	Tangible fixed assets

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

Cost

At 1 January 2024

413,033

54,490

467,523

Additions

1,191

-

1,191

At 31 March 2025

414,224

54,490

468,714

Depreciation

At 1 January 2024

356,989

51,263

408,252

Charge for period

14,309

807

15,116

At 31 March 2025

371,298

52,070

423,368

Net book value

At 31 March 2025

42,926

2,420

45,346

At 31 December 2023

56,044

3,227

59,271

5.

Stocks

31.3.25

31.12.23

£

£

Finished goods

413,266

362,316

6.

Debtors: amounts falling due within one year

31.3.25

31.12.23

£

£

Trade debtors

278,137

164,853

Other debtors

1,125

8,460

VAT

-

3,835

Prepayments

43,171

-

322,433

177,148

7.

Creditors: amounts falling due within one year

31.3.25

31.12.23

£

£

Trade creditors

38,984

78,455

Corporation tax

27,443

(8,122

)

Social security and other taxes

15,137

16,659

VAT

13,693

-

Director account

-

27,469

Provision for bad debts

2,000

2,000

Accrued expenses

-

(1,882

)

97,257

114,579

8.

Reserves

Retained

earnings

£

At 1 January 2024

821,808

Profit for the period

99,396

Dividends

(114,000

)

At 31 March 2025

807,204