REGISTERED NUMBER: 11469558 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

ML Optical Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Gandhi

Mrs L Gandhi

REGISTERED OFFICE:

Linden House, 109 Great North Road

Eaton Socon

Saint Neots

Cambridgeshire

PE19 8EL

REGISTERED NUMBER:

11469558 (England and Wales)

ACCOUNTANTS:

SK Associates Ltd

1 Agincourt Villas

Uxbridge Road

Hillingdon

Middlesex

UB10 0NX

FIXED ASSETS

Tangible assets

4

254

317

CURRENT ASSETS

Debtors

5

608,903

415,138

Investments

6

266,970

248,970

Cash at bank

54,450

116,841

930,323

780,949

CREDITORS

Amounts falling due within one year

7

133,381

131,760

NET CURRENT ASSETS

796,942

649,189

TOTAL ASSETS LESS CURRENT LIABILITIES

797,196

649,506

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

797,096

649,406

797,196

649,506

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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 November 2025 and were signed on its behalf by:

M Gandhi - Director

1.	STATUTORY INFORMATION

ML Optical Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

775

DEPRECIATION

At 1 April 2024

458

Charge for year

63

At 31 March 2025

521

NET BOOK VALUE

At 31 March 2025

254

At 31 March 2024

317

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

608,903

415,138

6.	CURRENT ASSET INVESTMENTS

31.3.25

31.3.24

£

£

Shares in group undertakings

266,970

248,970

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

(1

)

(1

)

Other creditors

133,382

131,761

133,381

131,760

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 March 2025 and the period ended 31 March 2024:

31.3.25

31.3.24

£

£

M Gandhi

Balance outstanding at start of year

128,971

127,722

Amounts advanced

871

1,249

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

129,842

128,971

9.	RELATED PARTY DISCLOSURES

At the balance sheet date other debtors include a loan of £608,903 (2024 - £415,138) to company under the common control of the director. These loans are unsecured, interest free and repayable on demand.