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Company Registration No. 14029869 (England and Wales)
PSR Optics Ltd Filleted Accounts for the year ended 30 April 2025
PSR Optics Ltd Filleted Accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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PSR Optics Ltd Company Information for the year ended 30 April 2025
Director
Punit Suresh Rathod
Company Number
14029869 (England and Wales)
Registered Office
Hawthorne House 17A Hawthorne Drive Leicester LE5 6DL United Kingdom
Accountants
YP Finance Hawthorne House 17A Hawthorne Drive Leicester Leicestershire LE5 6DL
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PSR Optics Ltd Statement of financial position as at 30 April 2025
2025
2024
Notes
£
£
Current assets
Cash at bank and in hand
35,805
27,075
Creditors: amounts falling due within one year
4
(6,256)
(6,353)
Net current assets
29,549
20,722
Net assets
29,549
20,722
Capital and reserves
Called up share capital
5
100
100
Profit and loss account
29,449
20,622
Shareholders' funds
29,549
20,722
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 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 19 November 2025 and were signed on its behalf by
Punit Suresh Rathod Director Company Registration No. 14029869
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PSR Optics Ltd Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
PSR Optics Ltd is a private company, limited by shares, registered in England and Wales, registration number 14029869. The registered office is Hawthorne House, 17A Hawthorne Drive, Leicester, LE5 6DL, 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
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 Â£ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
701
-
Taxes and social security
4,854
5,652
Accruals
701
701
6,256
6,353
5
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
6
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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