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Company Registration No. 3617150 (England and Wales)
Applied Photonics Ltd Unaudited accounts for the year ended 31 January 2025
Applied Photonics Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Applied Photonics Ltd Company Information for the year ended 31 January 2025
Director
A I Whitehouse
Secretary
R Robinson
Company Number
3617150 (England and Wales)
Registered Office
Unit 8 Carleton Business Park Carleton New Road Skipton North Yorkshire BD23 2DE
Accountants
Roger H Baxter Ltd 1 Mill Lane Bradley Keighley Yorkshire BD20 9EE
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Applied Photonics Ltd Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
102,146 
83,546 
Current assets
Inventories
20,000 
22,000 
Debtors
5
110,557 
163,682 
Cash at bank and in hand
73,454 
(26,623)
204,011 
159,059 
Creditors: amounts falling due within one year
6
(42,022)
(38,450)
Net current assets
161,989 
120,609 
Total assets less current liabilities
264,135 
204,155 
Provisions for liabilities
Deferred tax
(18,995)
(15,113)
Net assets
245,140 
189,042 
Capital and reserves
Called up share capital
7
2 
2 
Profit and loss account
245,138 
189,040 
Shareholders' funds
245,140 
189,042 
For the year ending 31 January 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 October 2025 and were signed on its behalf by
A I Whitehouse Director Company Registration No. 3617150
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Applied Photonics Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Applied Photonics Ltd is a private company, limited by shares, registered in England and Wales, registration number 3617150. The registered office is Unit 8 Carleton Business Park , Carleton New Road , Skipton , North Yorkshire, BD23 2DE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
life of lease
Plant & machinery
25%
Fixtures & fittings
25%
Computer equipment
25%
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 February 2024
20,515 
489,655 
32,900 
30,778 
86,535 
660,383 
Additions
- 
21,023 
29,747 
991 
888 
52,649 
At 31 January 2025
20,515 
510,678 
62,647 
31,769 
87,423 
713,032 
Depreciation
At 1 February 2024
17,623 
438,139 
8,907 
28,977 
83,191 
576,837 
Charge for the year
723 
18,135 
13,435 
698 
1,058 
34,049 
At 31 January 2025
18,346 
456,274 
22,342 
29,675 
84,249 
610,886 
Net book value
At 31 January 2025
2,169 
54,404 
40,305 
2,094 
3,174 
102,146 
At 31 January 2024
2,892 
51,516 
23,993 
1,801 
3,344 
83,546 
- 5 -
Applied Photonics Ltd Notes to the Accounts for the year ended 31 January 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
20,481 
Trade debtors
104,925 
115,491 
Accrued income and prepayments
5,632 
7,053 
Other debtors
- 
20,657 
110,557 
163,682 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
5,075 
15,650 
VAT
6,451 
- 
Trade creditors
18,299 
20,232 
Taxes and social security
9,947 
- 
Loans from directors
- 
68 
Accruals
2,250 
2,500 
42,022 
38,450 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
8
Average number of employees
During the year the average number of employees was 5 (2024: 5).
- 6 -