1 September 2024 false No description of principal activity Taxfiler 2024.6 12184469business:PrivateLimitedCompanyLtd2024-09-012025-08-31 121844692024-08-31 121844692024-09-012025-08-31 12184469business:AuditExempt-NoAccountantsReport2024-09-012025-08-31 12184469business:FilletedAccounts2024-09-012025-08-31 121844692025-08-31 12184469business:Director12024-09-012025-08-31 12184469business:RegisteredOffice2024-09-012025-08-31 121844692024-08-31 12184469core:WithinOneYear2025-08-31 12184469core:WithinOneYear2024-08-31 12184469core:AfterOneYear2025-08-31 12184469core:AfterOneYear2024-08-31 12184469core:ShareCapitalcore:PreviouslyStatedAmount2025-08-31 12184469core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 12184469core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 12184469core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 12184469core:PreviouslyStatedAmount2025-08-31 12184469core:PreviouslyStatedAmount2024-08-31 12184469business:SmallEntities2024-09-012025-08-31 12184469countries:EnglandWales2024-09-012025-08-31 12184469core:PlantMachinery2024-09-012025-08-31 12184469core:PlantMachinery2024-08-31 12184469core:PlantMachinery2025-08-31 121844692023-09-012024-08-31 iso4217:GBP xbrli:pure
Company Registration No. 12184469 (England and Wales)
OPTICON CONSTRUCTION & MAINTENANCE LTD Unaudited accounts for the year ended 31 August 2025
OPTICON CONSTRUCTION & MAINTENANCE LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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OPTICON CONSTRUCTION & MAINTENANCE LTD Company Information for the year ended 31 August 2025
Director
JOAO MANUEL HILARIO DIAS
Company Number
12184469 (England and Wales)
Registered Office
51 ARROWSMITH HOUSE TYRES STREET LONDON SE11 5HB ENGLAND
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OPTICON CONSTRUCTION & MAINTENANCE LTD Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
5,550 
6,501 
Current assets
Debtors
5
8,656 
31,684 
Cash at bank and in hand
6,154 
4,667 
14,810 
36,351 
Creditors: amounts falling due within one year
6
(19,245)
(42,001)
Net current liabilities
(4,435)
(5,650)
Total assets less current liabilities
1,115 
851 
Creditors: amounts falling due after more than one year
7
- 
(325)
Net assets
1,115 
526 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,015 
426 
Shareholders' funds
1,115 
526 
For the year ending 31 August 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 18 May 2026 and were signed on its behalf by
JOAO MANUEL HILARIO DIAS Director Company Registration No. 12184469
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OPTICON CONSTRUCTION & MAINTENANCE LTD Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
OPTICON CONSTRUCTION & MAINTENANCE LTD is a private company, limited by shares, registered in England and Wales, registration number 12184469. The registered office is 51 ARROWSMITH HOUSE, TYRES STREET, LONDON, SE11 5HB, 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.
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:
Plant & machinery
DEPRECIATION 25% AT REDUCING RATE
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 September 2024
19,841 
Additions
899 
At 31 August 2025
20,740 
Depreciation
At 1 September 2024
13,340 
Charge for the year
1,850 
At 31 August 2025
15,190 
Net book value
At 31 August 2025
5,550 
At 31 August 2024
6,501 
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OPTICON CONSTRUCTION & MAINTENANCE LTD Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
656 
2,403 
Other debtors
8,000 
29,281 
8,656 
31,684 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
384 
423 
Obligations under finance leases and hire purchase contracts
- 
175 
Taxes and social security
18,111 
34,109 
Other creditors
750 
700 
Accruals
- 
6,594 
19,245 
42,001 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
325 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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