1 October 2024 false Taxfiler 2024.6 10401491 business:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10401491 2024-09-30 10401491 2024-10-01 2025-09-30 10401491 business:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 10401491 business:FilletedAccounts 2024-10-01 2025-09-30 10401491 2025-09-30 10401491 business:Director1 2024-10-01 2025-09-30 10401491 business:Director2 2024-10-01 2025-09-30 10401491 business:RegisteredOffice 2024-10-01 2025-09-30 10401491 2024-09-30 10401491 core:WithinOneYear 2025-09-30 10401491 core:WithinOneYear 2024-09-30 10401491 core:ShareCapital core:PreviouslyStatedAmount 2025-09-30 10401491 core:ShareCapital core:PreviouslyStatedAmount 2024-09-30 10401491 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-09-30 10401491 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-09-30 10401491 core:PreviouslyStatedAmount 2025-09-30 10401491 core:PreviouslyStatedAmount 2024-09-30 10401491 business:SmallEntities 2024-10-01 2025-09-30 10401491 countries:EnglandWales 2024-10-01 2025-09-30 10401491 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Company Registration No. 10401491 (England and Wales)
Akg Optical Limited Filleted Accounts for the year ended 30 September 2025
Akg Optical Limited Filleted Accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Akg Optical Limited Company Information for the year ended 30 September 2025
Directors
Ajit Gohel Kaushika Gohel
Company Number
10401491 (England and Wales)
Registered Office
404 Melton Road Leicester LE4 7SL United Kingdom
Accountants
YP Finance Hawthorne House 17A Hawthorne Drive Leicester Leicestershire LE5 6DL
- 3 -
Akg Optical Limited Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Current assets
Debtors
4
-
13,950
Cash at bank and in hand
85,525
47,014
85,525
60,964
Creditors: amounts falling due within one year
5
(61,767)
(14,069)
Net current assets
23,758
46,895
Net assets
23,758
46,895
Capital and reserves
Called up share capital
100
100
Profit and loss account
23,658
46,795
Shareholders' funds
23,758
46,895
For the year ending 30 September 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 directors acknowledge their 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 of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by
Ajit Gohel Director Company Registration No. 10401491
- 4 -
Akg Optical Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Akg Optical Limited is a private company, limited by shares, registered in England and Wales, registration number 10401491. The registered office is 404 Melton Road, Leicester, LE4 7SL, 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 £ 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
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
-
13,950
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
11,696
11,920
Other creditors
48,686
771
Accruals
1,385
1,378
61,767
14,069
6
Average number of employees
During the year the average number of employees was 2 (2024: 0).
- 5 -