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Company Registration No. 11273210 (England and Wales)
Aperture Optics Ltd Unaudited accounts for the year ended 31 March 2025
Aperture Optics Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
Aperture Optics Ltd Company Information for the year ended 31 March 2025
Director
Araz Kay
Company Number
11273210 (England and Wales)
Registered Office
5 Ryan Close Ruislip HA4 9LB United Kingdom
Accountants
Majestic Accountants Limited Profile West, Suite E Ground Floor, 950 Great West Road Brentford Middlesex TW8 9ES
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Aperture Optics Ltd for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Aperture Optics Ltd for the year ended 31 March 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
Majestic Accountants Limited Chartered Accountants Profile West, Suite E Ground Floor, 950 Great West Road Brentford Middlesex TW8 9ES 13 November 2025
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Aperture Optics Ltd Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
346
917
Current assets
Debtors
5
650
-
Cash at bank and in hand
441
701
1,091
701
Creditors: amounts falling due within one year
6
(312)
(379)
Net current assets
779
322
Net assets
1,125
1,239
Capital and reserves
Called up share capital
1
1
Profit and loss account
1,124
1,238
Shareholders' funds
1,125
1,239
For the year ending 31 March 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 13 November 2025 and were signed on its behalf by
Araz Kay Director Company Registration No. 11273210
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Aperture Optics Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Aperture Optics Ltd is a private company, limited by shares, registered in England and Wales, registration number 11273210. The registered office is 5 Ryan Close, Ruislip, HA4 9LB, United Kingdom.
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
These financial statements for the year ended 31 March 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
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:
Fixtures & fittings
had been depreciated using straight line method over 3 years.
Computer equipment
had been fully depreciated.
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 April 2024
1,713
2,130
3,843
At 31 March 2025
1,713
2,130
3,843
Depreciation
At 1 April 2024
796
2,130
2,926
Charge for the year
571
-
571
At 31 March 2025
1,367
2,130
3,497
Net book value
At 31 March 2025
346
-
346
At 31 March 2024
917
-
917
- 6 -
Aperture Optics Ltd Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
650
-
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
379
Taxes and social security
206
-
Loans from directors
106
-
312
379
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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