1 November 2024 false No description of principal activity Taxfiler 2024.6 true 06918203 business:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 06918203 2024-10-31 06918203 2024-11-01 2025-10-31 06918203 business:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 06918203 business:FilletedAccounts 2024-11-01 2025-10-31 06918203 2025-10-31 06918203 business:Director1 2024-11-01 2025-10-31 06918203 business:RegisteredOffice 2024-11-01 2025-10-31 06918203 2024-10-31 06918203 core:WithinOneYear 2025-10-31 06918203 core:WithinOneYear 2024-10-31 06918203 core:ShareCapital core:PreviouslyStatedAmount 2025-10-31 06918203 core:ShareCapital core:PreviouslyStatedAmount 2024-10-31 06918203 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-10-31 06918203 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-10-31 06918203 core:PreviouslyStatedAmount 2025-10-31 06918203 core:PreviouslyStatedAmount 2024-10-31 06918203 business:SmallEntities 2024-11-01 2025-10-31 06918203 countries:EnglandWales 2024-11-01 2025-10-31 06918203 core:FurnitureFittings 2024-11-01 2025-10-31 06918203 core:LandBuildings 2024-10-31 06918203 core:FurnitureFittings 2024-10-31 06918203 core:LandBuildings 2024-11-01 2025-10-31 06918203 core:LandBuildings 2025-10-31 06918203 core:FurnitureFittings 2025-10-31 06918203 business:OrdinaryShareClass1 2024-11-01 2025-10-31 06918203 business:OrdinaryShareClass1 2023-11-01 2024-10-31 06918203 2023-11-01 2024-10-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 06918203 (England and Wales)
A.M.S Ophthalmic Opticians Limited Unaudited accounts for the year ended 31 October 2025
A.M.S Ophthalmic Opticians Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
A.M.S Ophthalmic Opticians Limited Company Information for the year ended 31 October 2025
Director
A M Savvides
Company Number
06918203 (England and Wales)
Registered Office
MILTON & COMPANY 2 PAUL GARDENS CROYDON CR0 5QL
Accountants
Milton & Co (UK) Ltd International Accountants 2 Paul Gardens Croydon Surrey CR0 5QL
- 3 -
A.M.S Ophthalmic Opticians Limited Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
587,952
577,460
Current assets
Inventories
8,280
8,390
Cash at bank and in hand
106,043
138,207
114,323
146,597
Creditors: amounts falling due within one year
5
(46,222)
(68,926)
Net current assets
68,101
77,671
Net assets
656,053
655,131
Capital and reserves
Called up share capital
6
4
4
Profit and loss account
656,049
655,127
Shareholders' funds
656,053
655,131
For the year ending 31 October 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 24 December 2025 and were signed on its behalf by
A M Savvides Director Company Registration No. 06918203
- 4 -
A.M.S Ophthalmic Opticians Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
A.M.S Ophthalmic Opticians Limited is a private company, limited by shares, registered in England and Wales, registration number 06918203. The registered office is MILTON & COMPANY, 2 PAUL GARDENS, CROYDON, CR0 5QL. The principal place of business is 15 Purley Road, Croydon, Surrey, CR2 6EZ.
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 £ 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.
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
25% reducing balance basis
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Principal Activities
The principal activity of the Company is that of Ophthalmic Opticians.
Dividends
The Director recommends the payment of a Dividend of £20,000 (2024 - £40,000)
- 5 -
A.M.S Ophthalmic Opticians Limited Notes to the Accounts for the year ended 31 October 2025
Going concern
The accounts have been drawn up on the going concern basis following the Director’s assessment of the company’s ability to trade for at least 12 months from the date these accounts have been approved. In conclusion, whilst there is some uncertainty, the Director does not believe there is a material uncertainty which casts significant doubt on the company’s ability to continue to trade.
4
Tangible fixed assets
Land & buildings
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 November 2024
573,637
61,024
634,661
Additions
191,379
-
191,379
Disposals
(179,931)
-
(179,931)
At 31 October 2025
585,085
61,024
646,109
Depreciation
At 1 November 2024
-
57,201
57,201
Charge for the year
-
956
956
At 31 October 2025
-
58,157
58,157
Net book value
At 31 October 2025
585,085
2,867
587,952
At 31 October 2024
573,637
3,823
577,460
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
11,344
-
Taxes and social security
6,388
21,626
Proposed dividends
20,000
40,000
Loans from directors
1,190
-
Accruals
7,300
7,300
46,222
68,926
6
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
4 Ordinary shares of £1 each
4
4
7
Average number of employees
During the year the average number of employees was 4 (2024: 4).
- 6 -