Company Registration No. 04762707 (England and Wales)
Rother Valley Optics Limited
Unaudited accounts
for the year ended 31 May 2025
Rother Valley Optics Limited
Unaudited accounts
Contents
Rother Valley Optics Limited
Company Information
for the year ended 31 May 2025
Company Number
04762707 (England and Wales)
Accountants
GXY Accountancy Ltd
15b Dransfield House
2 Fox Valley Way
Sheffield
S36 2AB
Rother Valley Optics Limited
Statement of financial position
as at 31 May 2025
Tangible assets
62,944
78,680
Inventories
575,695
535,813
Cash at bank and in hand
1,103,707
1,014,160
Creditors: amounts falling due within one year
(930,499)
(902,795)
Net current assets
748,903
647,178
Net assets
811,847
725,858
Called up share capital
2
2
Profit and loss account
811,845
725,856
Shareholders' funds
811,847
725,858
For the year ending 31 May 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 21 May 2026 and were signed on its behalf by
Ian Littlewwod
Director
Company Registration No. 04762707
Rother Valley Optics Limited
Notes to the Accounts
for the year ended 31 May 2025
Rother Valley Optics Limited is a private company, limited by shares, registered in England and Wales, registration number 04762707.
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.
These financial statements for the year ended 31 May 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 June 2023.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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
20% reducing balance
Motor vehicles
20% reducing balance
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 June 2024
66,850
130,972
197,822
At 31 May 2025
66,850
130,972
197,822
At 1 June 2024
50,977
68,165
119,142
Charge for the year
3,175
12,561
15,736
At 31 May 2025
54,152
80,726
134,878
At 31 May 2025
12,698
50,246
62,944
At 31 May 2024
15,873
62,807
78,680
Rother Valley Optics Limited
Notes to the Accounts
for the year ended 31 May 2025
5
Creditors: amounts falling due within one year
2025
2024
Trade creditors
50,755
22,863
Taxes and social security
37,641
37,612
Loans from directors
769,125
780,634
Deferred income
49,000
49,000
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).