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Registered Number: 15168562
England and Wales

 

 

 

OPTI MART LTD



Abridged Accounts
 


Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

OPTI MART LTD
Contents Page
For the year ended 30 September 2025
  2025
    £ £
Fixed assets   625 
Current assets 4,847   
Creditors: amount falling due within one year (175)  
Net current assets   4,672 
Total assets less current liabilities   5,297 
Net assets   5,297 
 

     
Capital and reserves   5,297 
 
NOTES TO THE ACCOUNTS

General Information
OPTI MART LTD is a private company, limited by shares, registered in England and Wales, registration number 15168562, registration address 535 MERLIN WHARF, 28 BATH LANE LEICESTER, LE3 5DX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 4 Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 October 2024 1,249    1,249 
Additions -    - 
Disposals -    - 
At 30 September 2025 1,249    1,249 
Depreciation
At 01 October 2024 312    312 
Charge for year 312    312 
On disposals -    - 
At 30 September 2025 624    624 
Net book values
Closing balance as at 30 September 2025 625    625 
Opening balance as at 01 October 2024 937    937 


3.

Average number of employees

Average number of employees during the year was 0.


For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.
The financial statements were approved by the director on 23 June 2026 and were signed by:


--------------------------------
GUANGHUI FU
Director
1