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Company Registration No. 07051970 (England and Wales)
Opticonsultancy Limited Unaudited accounts for the year ended 31 December 2025
Opticonsultancy Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Opticonsultancy Limited Company Information for the year ended 31 December 2025
Director
Mrs M. Boeke
Secretary
Mrs M. Boeke
Company Number
07051970 (England and Wales)
Registered Office
60 High Street Thame Oxon OX9 3AH England
Accountants
Stephen Beard Accountancy Services 10 Cheshire Road Thame Oxon OX9 3LQ
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Opticonsultancy Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
321
307
Current assets
Inventories
5
1,200
700
Debtors
6
14,350
198
Cash at bank and in hand
1,791
1,558
17,341
2,456
Creditors: amounts falling due within one year
7
(10,941)
(9,046)
Net current assets/(liabilities)
6,400
(6,590)
Total assets less current liabilities
6,721
(6,283)
Provisions for liabilities
Deferred tax
8
(61)
(3)
Net assets/(liabilities)
6,660
(6,286)
Capital and reserves
Called up share capital
1
1
Profit and loss account
6,659
(6,287)
Shareholders' funds
6,660
(6,286)
For the year ending 31 December 2025 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 August 2026 and were signed on its behalf by
Mrs M. Boeke Director Company Registration No. 07051970
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Opticonsultancy Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Opticonsultancy Limited is a private company, limited by shares, registered in England and Wales, registration number 07051970. The registered office is 60 High Street, Thame, Oxon, OX9 3AH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% Straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Opticonsultancy Limited Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 January 2025
1,393
Additions
166
At 31 December 2025
1,559
Depreciation
At 1 January 2025
1,086
Charge for the year
152
At 31 December 2025
1,238
Net book value
At 31 December 2025
321
At 31 December 2024
307
5
Inventories
2025
2024
£
£
Work in progress
1,200
700
1,200
700
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
11,681
-
Accrued income and prepayments
171
154
Other debtors
2,498
44
14,350
198
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
3,589
2,281
Trade creditors
2,059
2,956
Taxes and social security
4,569
-
Other creditors
-
1,045
Loans from directors
-
1,999
Accruals
654
635
Deferred income
70
130
10,941
9,046
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Opticonsultancy Limited Notes to the Accounts for the year ended 31 December 2025
8
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
61
58
Tax losses carried forward
-
(55)
61
3
2025
2024
£
£
Provision at start of year
3
47
Charged/(credited) to the profit and loss account
58
(44)
Provision at end of year
61
3
9
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Mrs M. Boeke
Director's loan account
(1,999)
7,697
3,200
2,498
(1,999)
7,697
3,200
2,498
10
Average number of employees
During the year the average number of employees was 2 (2024: 1).
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