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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
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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
40,139 
40,139 
Tangible assets
18,208 
36,417 
58,347 
76,556 
Current assets
Inventories
15,148 
58,554 
Debtors
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
(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
(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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