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Company Registration No. 14458542 (England and Wales)
PL Optics Limited Unaudited accounts for the year ended 30 November 2025
PL Optics Limited Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
3,256
3,108
Current assets
Debtors
465
3,365
Cash at bank and in hand
37,176
33,399
37,641
36,764
Creditors: amounts falling due within one year
(26,459)
(23,091)
Net current assets
11,182
13,673
Net assets
14,438
16,781
Capital and reserves
Called up share capital
100
100
Profit and loss account
14,338
16,681
Shareholders' funds
14,438
16,781
For the year ending 30 November 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 2 February 2026 and were signed on its behalf by
Mr Priyen Limbachia Director Company Registration No. 14458542
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PL Optics Limited Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
PL Optics Limited is a private company, limited by shares, registered in England and Wales, registration number 14458542. The registered office is 10 Vesper Gate Crescent, Leeds, LS5 3NP, England.
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%
Computer equipment
25%
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 December 2024
4,894
Additions
1,234
At 30 November 2025
6,128
Depreciation
At 1 December 2024
1,786
Charge for the year
1,086
At 30 November 2025
2,872
Net book value
At 30 November 2025
3,256
At 30 November 2024
3,108
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PL Optics Limited Notes to the Accounts for the year ended 30 November 2025
5
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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