REGISTERED NUMBER: 06545626 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

TX-RX OPTICS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M R Carey

REGISTERED OFFICE:

27 Battson Road

Stockwood

Bristol

BS14 8SW

REGISTERED NUMBER:

06545626 (England and Wales)

ACCOUNTANT:

Grahame J Harbour Limited

1 Windrush Road

Keynsham

Bristol

Avon

BS31 1QL

FIXED ASSETS

Tangible assets

4

48,492

46,992

CURRENT ASSETS

Debtors

5

6,030

11,036

Cash at bank

336,141

671,160

342,171

682,196

CREDITORS

Amounts falling due within one year

6

15,727

281,786

NET CURRENT ASSETS

326,444

400,410

TOTAL ASSETS LESS CURRENT LIABILITIES

374,936

447,402

PROVISIONS FOR LIABILITIES

8,027

7,391

NET ASSETS

366,909

440,011

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

366,807

439,909

SHAREHOLDERS' FUNDS

366,909

440,011

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 May 2026 and were signed by:

M R Carey - Director

1.	STATUTORY INFORMATION

TX-RX Optics Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents amounts invoiced, net of value added tax, for goods and services supplied by the company.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

67,766

72,414

4,205

144,385

Additions

14,614

-

-

14,614

At 31 March 2026

82,380

72,414

4,205

158,999

DEPRECIATION

At 1 April 2025

59,515

33,972

3,906

97,393

Charge for year

3,429

9,610

75

13,114

At 31 March 2026

62,944

43,582

3,981

110,507

NET BOOK VALUE

At 31 March 2026

19,436

28,832

224

48,492

At 31 March 2025

8,251

38,442

299

46,992

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

870

5,911

Prepayments

5,160

5,125

6,030

11,036

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

970

-

Tax

3,019

127,213

Social security and other taxes

8,938

151,773

Accrued expenses

2,800

2,800

15,727

281,786