Registered number
06828145
The Prison Opticians Company Ltd.
Unaudited Filleted Accounts
28 February 2025

The Prison Opticians Company Ltd.
Registered number: | 06828145
Balance Sheet
as at 28 February 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 273,759 |  |  | 326,960
Investments | 4 |  |  | 881,300 |  |  | 50
|  |  |  | 1,155,059 |  |  | 327,010
Current assets
Debtors | 5 |  | 260,301 |  |  | 316,888
Cash at bank and in hand |  |  | 314,146 |  |  | 569,557
|  |  | 574,447 |  |  | 886,445
Creditors: amounts falling due within one year | 6 |  | (1,523,881) |  |  | (991,065)
Net current liabilities |  |  |  | (949,434) |  |  | (104,620)
Total assets less current liabilities |  |  |  | 205,625 |  |  | 222,390
Provisions for liabilities |  |  |  | (68,440) |  |  | (80,105)
Net assets |  |  |  | 137,185 |  |  | 142,285
Capital and reserves
Called up share capital |  |  |  | 149 |  |  | 149
Profit and loss account |  |  |  | 137,036 |  |  | 142,136
Shareholders' funds |  |  |  | 137,185 |  |  | 142,285
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Tanjit Dosanjh
Director
Approved by the board on 21 November 2025

The Prison Opticians Company Ltd.
Notes to the Accounts
for the year ended 28 February 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Fixtures & fittings | 20% straight line
| Plant and machinery | 20% straight line
| Motor vehicle | 20% straight line
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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. 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.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 5 |  | 6
3 | Tangible fixed assets
|  |  |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £
| Cost
| At 1 March 2024 | 544,199 |  | 88,143 |  | 632,342
| Additions | 47,803 |  | - |  | 47,803
| At 28 February 2025 | 592,002 |  | 88,143 |  | 680,145
| Depreciation
| At 1 March 2024 | 270,644 |  | 34,738 |  | 305,382
| Charge for the year | 83,375 |  | 17,629 |  | 101,004
| At 28 February 2025 | 354,019 |  | 52,367 |  | 406,386
| Net book value
| At 28 February 2025 | 237,983 |  | 35,776 |  | 273,759
| At 29 February 2024 | 273,555 |  | 53,405 |  | 326,960
4 | Investments
Investments in
subsidiary | Other
undertakings | investments | Total
£ | £ | £
| Cost
| At 1 March 2024 | 50 |  | - |  | 50
| Additions | - |  | 881,250 |  | 881,250
| At 28 February 2025 | 50 |  | 881,250 |  | 881,300
5 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 179,621 |  | 313,620
| Amounts owed by related parties | 7,780 |  | -
| Other debtors | 72,900 |  | 3,268
|  |  |  |  |  | 260,301 |  | 316,888
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 1,054,119 |  | 171,681
| Amounts owed to related parties |  | 50 |  | 61,652
| Corporation tax | 15,083 |  | 14,427
| Other taxes and social security costs | 97,566 |  | 104,032
| Other creditors | 357,063 |  | 639,273
|  |  |  |  |  | 1,523,881 |  | 991,065
7 | Related party transactions
| As at 28 February 2025, The Prison Opticians Company Ltd was owed £7,780 from The Prison Opticians Trust, a charity in which Tanjit Dosanjh is a Trustee.
| As at 28 February 2025, The Prison Opticians Company Ltd owed £50 to Liberty Glasses CIC, a company in which Tanjit Dosanjh is a director.
8 | Other information
| The Prison Opticians Company Ltd. is a private company limited by shares and incorporated in England. Its registered office is:
| 164-165 Western Road
| Brighton
| England
| BN1 2BB

The Prison Opticians Company Ltd. 06828145 false 2024-03-01 2025-02-28 2025-02-28 VT Final Accounts April 2024 Mr Tanjit Dosanjh No description of principal activity 06828145 2023-03-01 2024-02-29 06828145 core:WithinOneYear 2024-02-29 06828145 core:ShareCapital 2024-02-29 06828145 core:RetainedEarningsAccumulatedLosses 2024-02-29 06828145 2024-03-01 2025-02-28 06828145 bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 06828145 bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 06828145 bus:Director40 2024-03-01 2025-02-28 06828145 1 2024-03-01 2025-02-28 06828145 core:PlantMachinery 2024-03-01 2025-02-28 06828145 core:Vehicles 2024-03-01 2025-02-28 06828145 countries:England 2024-03-01 2025-02-28 06828145 bus:FRS102 2024-03-01 2025-02-28 06828145 bus:FilletedAccounts 2024-03-01 2025-02-28 06828145 2025-02-28 06828145 core:WithinOneYear 2025-02-28 06828145 core:ShareCapital 2025-02-28 06828145 core:RetainedEarningsAccumulatedLosses 2025-02-28 06828145 core:PlantMachinery 2025-02-28 06828145 core:Vehicles 2025-02-28 06828145 2024-02-29 06828145 core:PlantMachinery 2024-02-29 06828145 core:Vehicles 2024-02-29 iso4217:GBP xbrli:pure