REGISTERED NUMBER: 13537855 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

DIOPTRA LIMITED

Page

Balance Sheet

1

FIXED ASSETS

3,173

3,404

CURRENT ASSETS

12,229

14,103

CREDITORS

Amounts falling due within one year

(6,437

)

(14,359

)

NET CURRENT ASSETS/(LIABILITIES)

5,792

(256

)

TOTAL ASSETS LESS CURRENT LIABILITIES

8,965

3,148

ACCRUALS AND DEFERRED INCOME

(1,100

)

(1,050

)

NET ASSETS

7,865

2,098

CAPITAL AND RESERVES

7,865

2,098

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

Dioptra Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13537855

Registered office:

Preston Park House

South Road

Brighton

BN1 6SB

2.	FIRST YEAR ADOPTION OF FRS 105

The accounts for the year ended 31 March 2025 are the first year that the company has adopted Financial Reporting Standard 105. Prior to this, the accounts were prepared in accordance with Financial Reporting Standard 102 Section 1A. The transition took place 1 April 2024. This has resulted in deferred tax being eliminated and shareholder funds at 31 March 2024 being amended from £1,247 to £2,098.

3.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 2 (2024 - 2 ) .

4.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end the directors S Ziegler and M Dias de Silva Ziegler owed the company £6,744 (2024: £4,051 owed by the company). Interest is charged at the official rate - £88 (2024: £Nil.)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 10 December 2025 and were signed on its behalf by:

S J Ziegler - Director