RJ Optical Services Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 10873883

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		488		650
Investments	5		210,580		210,580

			211,068		211,230
CURRENT ASSETS
Debtors		11,197		10,606
Cash at bank and in hand		2,521		167

		13,718		10,773
Creditors: Amounts Falling Due Within One Year		(80,923 )		(77,364 )

NET CURRENT ASSETS (LIABILITIES)			(67,205 )		(66,591 )

TOTAL ASSETS LESS CURRENT LIABILITIES			143,863		144,639

Creditors: Amounts Falling Due After More Than One Year			(55,884 )		(73,678 )

NET ASSETS			87,979		70,961

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			87,879		70,861

SHAREHOLDERS' FUNDS			87,979		70,961

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RJ Optical Services Limited

Abridged Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 July 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Raman Aggarwal

Director

1 March 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

RJ Optical Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10873883 . The registered office is 2 Old Bath Road, Newbury, Berkshire, RG14 1QL.

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. 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.

2.3. 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% reducing balance
Computer Equipment	25% reducing balance

2.4. Taxation

The corporation tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

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RJ Optical Services Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 July 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	2	2

	2	2

4. Tangible Assets

	Total
	£
Cost
As at 1 August 2024	2,583

As at 31 July 2025	2,583

Depreciation
As at 1 August 2024	1,933
Provided during the period	162

As at 31 July 2025	2,095

Net Book Value
As at 31 July 2025	488

As at 1 August 2024	650

5. Investments

	Total
	£
Cost or Valuation
As at 1 August 2024	210,580

As at 31 July 2025	210,580

Provision
As at 1 August 2024	-

As at 31 July 2025	-

Net Book Value
As at 31 July 2025	210,580

As at 1 August 2024	210,580

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RJ Optical Services Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 July 2025

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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