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Company Registration No. 9532051 (England and Wales)
MCANNOR OPTICAL LTD Amended final accounts for the year ended 30 April 2025
MCANNOR OPTICAL LTD Amended final accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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MCANNOR OPTICAL LTD Company Information for the year ended 30 April 2025
Director
BRIDGET BOAKYE-YEBOAH
Company Number
9532051 (England and Wales)
Registered Office
117 Olympic Park Road Andover Hampshire SP11 6RY England
Accountants
DKA Accounting Ltd. East Wing, Castle House Dawson Road Milton Keynes Buckinghamshire MK1 1QT
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MCANNOR OPTICAL LTD Statement of financial position as at 30 April 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
40,139
40,139
Tangible assets
5
18,208
36,417
58,347
76,556
Current assets
Inventories
15,148
58,554
Debtors
6
12,505
1,068
Cash at bank and in hand
(30,446)
(24,484)
(2,793)
35,138
Creditors: amounts falling due within one year
7
(99,662)
(46,492)
Net current liabilities
(102,455)
(11,354)
Total assets less current liabilities
(44,108)
65,202
Creditors: amounts falling due after more than one year
8
(123,103)
(153,338)
Net liabilities
(167,211)
(88,136)
Capital and reserves
Called up share capital
5
5
Profit and loss account
(167,216)
(88,141)
Shareholders' funds
(167,211)
(88,136)
For the year ending 30 April 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 her 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 26 August 2025 and were signed on its behalf by
BRIDGET BOAKYE-YEBOAH Director Company Registration No. 9532051
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MCANNOR OPTICAL LTD Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
MCANNOR OPTICAL LTD is a private company, limited by shares, registered in England and Wales, registration number 9532051. The registered office is 117 Olympic Park Road, Andover, Hampshire, SP11 6RY, England.
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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Motor vehicles
25%
4
Intangible fixed assets
Goodwill
£
Cost
At 1 May 2024
40,139
At 30 April 2025
40,139
Amortisation
At 1 May 2024
-
At 30 April 2025
-
Net book value
At 30 April 2025
40,139
At 30 April 2024
40,139
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MCANNOR OPTICAL LTD Notes to the Accounts for the year ended 30 April 2025
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 May 2024
24,167
48,668
72,835
At 30 April 2025
24,167
48,668
72,835
Depreciation
At 1 May 2024
12,084
24,334
36,418
Charge for the year
6,042
12,167
18,209
At 30 April 2025
18,126
36,501
54,627
Net book value
At 30 April 2025
6,041
12,167
18,208
At 30 April 2024
12,083
24,334
36,417
6
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
12,505
1,068
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
10,880
10,880
Taxes and social security
-
(1,203)
Other creditors
39,519
10,805
Loans from directors
49,263
26,010
99,662
46,492
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
83,722
105,796
Other creditors
30,461
49,447
Loans from directors
8,920
(1,905)
123,103
153,338
9
Average number of employees
During the year the average number of employees was 5 (2024: 1).
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