IRIS Accounts Production v26.1.10.61 04934966 director 1.10.24 30.9.25 30.9.25 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh049349662024-09-30049349662025-09-30049349662024-10-012025-09-30049349662023-09-30049349662023-10-012024-09-30049349662024-09-3004934966ns15:EnglandWales2024-10-012025-09-3004934966ns14:PoundSterling2024-10-012025-09-3004934966ns10:Director12024-10-012025-09-3004934966ns10:PrivateLimitedCompanyLtd2024-10-012025-09-3004934966ns10:SmallEntities2024-10-012025-09-3004934966ns10:AuditExempt-NoAccountantsReport2024-10-012025-09-3004934966ns10:SmallCompaniesRegimeForDirectorsReport2024-10-012025-09-3004934966ns10:SmallCompaniesRegimeForAccounts2024-10-012025-09-3004934966ns10:FullAccounts2024-10-012025-09-3004934966ns10:OrdinaryShareClass12024-10-012025-09-3004934966ns10:RegisteredOffice2024-10-012025-09-3004934966ns5:CurrentFinancialInstruments2025-09-3004934966ns5:CurrentFinancialInstruments2024-09-3004934966ns5:Non-currentFinancialInstruments2025-09-3004934966ns5:Non-currentFinancialInstruments2024-09-3004934966ns5:ShareCapital2025-09-3004934966ns5:ShareCapital2024-09-3004934966ns5:RetainedEarningsAccumulatedLosses2025-09-3004934966ns5:RetainedEarningsAccumulatedLosses2024-09-3004934966ns5:OwnedOrFreeholdAssetsns5:LandBuildings2024-10-012025-09-3004934966ns5:PlantMachinery2024-10-012025-09-3004934966ns5:FurnitureFittings2024-10-012025-09-3004934966ns5:MotorVehicles2024-10-012025-09-3004934966ns5:ComputerEquipment2024-10-012025-09-3004934966ns5:LandBuildings2024-09-3004934966ns5:PlantMachinery2024-09-3004934966ns5:FurnitureFittings2024-09-3004934966ns5:LandBuildings2024-10-012025-09-3004934966ns5:LandBuildings2025-09-3004934966ns5:PlantMachinery2025-09-3004934966ns5:FurnitureFittings2025-09-3004934966ns5:LandBuildings2024-09-3004934966ns5:PlantMachinery2024-09-3004934966ns5:FurnitureFittings2024-09-3004934966ns5:MotorVehicles2024-09-3004934966ns5:ComputerEquipment2024-09-3004934966ns5:MotorVehicles2025-09-3004934966ns5:ComputerEquipment2025-09-3004934966ns5:MotorVehicles2024-09-3004934966ns5:ComputerEquipment2024-09-3004934966ns5:CostValuation2024-09-3004934966ns5:RevaluationsIncreaseDecreaseInInvestments2025-09-3004934966ns5:CostValuation2025-09-3004934966ns5:WithinOneYearns5:CurrentFinancialInstruments2025-09-3004934966ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3004934966ns5:CurrentFinancialInstruments2024-10-012025-09-3004934966ns5:Non-currentFinancialInstruments2024-10-012025-09-3004934966ns5:DeferredTaxation2024-09-3004934966ns5:DeferredTaxation2025-09-3004934966ns10:OrdinaryShareClass12025-09-30
REGISTERED NUMBER: 04934966 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

DATA OPTICS LIMITED
DATA OPTICS LIMITED (REGISTERED NUMBER: 04934966)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DATA OPTICS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025







DIRECTOR: J E Moss





REGISTERED OFFICE: Springfield Cottage
Church Hill
Ravensden
Bedfordshire
MK44 2RL





REGISTERED NUMBER: 04934966 (England and Wales)





ACCOUNTANTS: MDG Business Associates Limited
Room 73
Wrest House
Wrest Park
Silsoe
Bedfordshire
MK45 4HR
Page 1
DATA OPTICS LIMITED (REGISTERED NUMBER: 04934966)

BALANCE SHEET
30 SEPTEMBER 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 5 75,437 99,255
Investments 6 269,602 267,381
345,039 366,636

CURRENT ASSETS
Debtors 7 127,500 315,537
Cash at bank 725,100 410,060
852,600 725,597
CREDITORS
Amounts falling due within one year 8 (58,159 ) (25,316 )
NET CURRENT ASSETS 794,441 700,281
TOTAL ASSETS LESS CURRENT
LIABILITIES
1,139,480
1,066,917

CREDITORS
Amounts falling due after more than one year 9 (7,745 ) (15,071 )

PROVISIONS FOR LIABILITIES 10 (10,408 ) (14,933 )
NET ASSETS 1,121,327 1,036,913

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 1,121,227 1,036,813
SHAREHOLDERS' FUNDS 1,121,327 1,036,913

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 notes form part of these financial statements

Page 2
DATA OPTICS LIMITED (REGISTERED NUMBER: 04934966)

BALANCE SHEET - continued
30 SEPTEMBER 2025


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 13 June 2026 and were signed by:





J E Moss - Director


The notes form part of these financial statements

Page 3
DATA OPTICS LIMITED (REGISTERED NUMBER: 04934966)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. STATUTORY INFORMATION

Data 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

After making enquiries the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods sold and services rendered, stated net of Value Added Tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property improvements - 20% on cost
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Page 4
DATA OPTICS LIMITED (REGISTERED NUMBER: 04934966)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

5. TANGIBLE FIXED ASSETS
Freehold Fixtures
property Plant and and
improvements machinery fittings
£    £    £   
Cost
At 1 October 2024
and 30 September 2025 126,166 107,232 68,887
Depreciation
At 1 October 2024 126,166 82,227 64,409
Charge for year - 5,164 897
At 30 September 2025 126,166 87,391 65,306
Net book value
At 30 September 2025 - 19,841 3,581
At 30 September 2024 - 25,005 4,478

Motor Computer
vehicles equipment Totals
£    £    £   
Cost
At 1 October 2024
and 30 September 2025 168,160 4,616 475,061
Depreciation
At 1 October 2024 98,388 4,616 375,806
Charge for year 17,757 - 23,818
At 30 September 2025 116,145 4,616 399,624
Net book value
At 30 September 2025 52,015 - 75,437
At 30 September 2024 69,772 - 99,255

6. FIXED ASSET INVESTMENTS

2025 2024
£    £   
Other investments not loans 269,602 267,381

Page 5
DATA OPTICS LIMITED (REGISTERED NUMBER: 04934966)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. FIXED ASSET INVESTMENTS - continued

Additional information is as follows:
Other
investments
£   
Cost or valuation
At 1 October 2024 17,381
Revaluations 2,221
At 30 September 2025 19,602
Net book value
At 30 September 2025 19,602
At 30 September 2024 17,381

Cost or valuation at 30 September 2025 is represented by:

Other
investments
£   
Valuation in 2018 19,776
Valuation in 2019 2,077
Valuation in 2020 4,718
Valuation in 2021 (1,282 )
Valuation in 2022 (5,371 )
Valuation in 2023 (1,575 )
Valuation in 2024 (962 )
Valuation in 2025 2,221
19,602

Investments (neither listed nor unlisted) were as follows:
2025 2024
£    £   
Investments 250,000 250,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 119,814 79,428
Other debtors - 221,893
VAT 2,268 10,304
Prepayments 5,418 3,912
127,500 315,537

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 8,058 8,058
Trade creditors 11,055 11,971
Taxation and social security 37,789 4,010
Other creditors 1,257 1,277
58,159 25,316

Obligations held under finance leases are secured on the assets concerned.

Page 6
DATA OPTICS LIMITED (REGISTERED NUMBER: 04934966)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 7,745 15,071

Obligations held under finance leases are secured on the assets concerned.

10. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 10,408 14,933

Deferred
tax
£   
Balance at 1 October 2024 14,933
Capital allowances in excess
of depreciation (4,525 )
Balance at 30 September 2025 10,408

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100

12. RELATED PARTY DISCLOSURES

Included within creditors is an amount of £7 (2024: £27) due to J E Moss, director. There are no set repayment terms. No interest has been charged on these balances during the year (2024: £Nil).

Page 7