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OPTOVUE LTD

Registered Number
10090302
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

OPTOVUE LTD
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | Dr Afsar Jalil Jafree
| Shazia Afsar Jafree

Registered Address | Victoria Court
| 17-21 Ashford Road
| Maidstone
| ME14 5DA

Registered Number | 10090302 (England and Wales)

OPTOVUE LTD
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 59,157 |  |  |  | 74,975
|  |  |  | 59,157 |  |  |  | 74,975
Current assets |  |  |  |  |  |  |  |
Debtors |  | 396,535 |  |  |  | 395,464 |  |
Cash at bank and on hand |  | 107,052 |  |  |  | 170,340 |  |
|  | 503,587 |  |  |  | 565,804 |  |
Creditors amounts falling due within one year | 4 | (18,234) |  |  |  | (60,727) |  |
Net current assets (liabilities) |  |  |  | 485,353 |  |  |  | 505,077
Total assets less current liabilities |  |  |  | 544,510 |  |  |  | 580,052
Provisions for liabilities | 5 |  |  | (11,240) |  |  |  | (14,245)
Net assets |  |  |  | 533,270 |  |  |  | 565,807
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 533,170 |  |  |  | 565,707
Shareholders' funds |  |  |  | 533,270 |  |  |  | 565,807

- The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 1 October 2025, and are signed on its behalf by:
Dr Afsar Jalil Jafree Director Registered Company No. 10090302

OPTOVUE LTD
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered office address is Victoria Court, 17-21 Ashford Road, Maidstone, Kent, ME14 5DA.

| Statement of compliance
--- | ---
| The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling, which is the functional currency of the company, and rounded to the nearest £1.

| Revenue from sale of goods
--- | ---
| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| 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. Deferred tax is not recognised in respect of permanent differences. 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.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight line method. Depreciation is provided on the following basis:

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Financial instruments
--- | ---
| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 24 | 2,264 |  | 111,940 |  | 21,179 |  | 135,383
| At 31 March 25 | 2,264 |  | 111,940 |  | 21,179 |  | 135,383
| Depreciation and impairment
| At 01 April 24 | 1,309 |  | 40,299 |  | 18,800 |  | 60,408
| Charge for year | 239 |  | 14,328 |  | 1,251 |  | 15,818
| At 31 March 25 | 1,548 |  | 54,627 |  | 20,051 |  | 76,226
| Net book value
| At 31 March 25 | 716 |  | 57,313 |  | 1,128 |  | 59,157
| At 31 March 24 | 955 |  | 71,641 |  | 2,379 |  | 74,975

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 12,883 |  | 57,382
| Accrued liabilities and deferred income | 5,351 |  | 3,345
| Total | 18,234 |  | 60,727

| 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.

5. | Provisions for liabilities
--- | ---
| Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to profit or loss in the year that the company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 11,240 |  | 14,245
| Total | 11,240 |  | 14,245

6. | Directors advances, credits and guarantees
--- | ---
| Other debtors includes £144,168 directors loan account. Interest has been charged at 2.25%.