Optec Group Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 13875816

		30 June 2026		31 March 2026
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	10		19,036
Cash at bank and in hand		8		42,639

		18		61,675
NET CURRENT ASSETS (LIABILITIES)			18		61,675

TOTAL ASSETS LESS CURRENT LIABILITIES			18		61,675

NET ASSETS			18		61,675

CAPITAL AND RESERVES
Called up share capital	6		10		10
Profit and Loss Account			8		61,665

SHAREHOLDERS' FUNDS			18		61,675

For the period ending 30 June 2026 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Royston Wetherall

Director

29/07/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Optec Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13875816 . The registered office is Unit 9 Century Court Westcott Venture Park, Westcott, Aylesbury, HP18 0XB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The accounts are not prepared on the going concern basis as the directors intend to apply for vlountary company strick off after the year end date.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% Straight Line

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL (2026: 5)

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Optec Group Ltd

Notes to the Financial Statements (continued)

For the Period 1 April 2026 to 30 June 2026

4. Intangible Assets

	Development Costs
	£
Cost
As at 1 April 2026	1,516
Disposals	(1,516 )

As at 30 June 2026	-

Amortisation
As at 1 April 2026	1,516
Disposals	(1,516 )

As at 30 June 2026	-

Net Book Value
As at 30 June 2026	-

As at 1 April 2026	-

5. Debtors

	30 June 2026	31 March 2026
	£	£
Due within one year
Trade debtors	-	19,026
Other debtors	10	10

	10	19,036

6. Share Capital

	30 June 2026	31 March 2026
	£	£
Allotted, Called up and fully paid	10	10

7. Dividends

	30 June 2026	31 March 2026
	£	£
On equity shares:
Final dividend paid	61,302	-

8. Post Balance Sheet Events

After the year end the directors propose that the company will be closed and an application to get it struck off from companies house will be submitted.

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