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Company Registration No. 11691881 (England and Wales)
NJM Optical Limited Unaudited accounts for the year ended 30 November 2025
NJM Optical Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
NJM Optical Limited Company Information for the year ended 30 November 2025
Director
Nichola Mason
Company Number
11691881 (England and Wales)
Registered Office
36 Biggin Lane Ramsey Huntingdon PE26 1NB England
Accountants
Pavilion Accountancy 8 Pintail Gardens Hampton Vale Peterborough Cambridgeshire PE7 8WX
- 3 -
NJM Optical Limited Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1,630 
2,173 
Investments
5
41,200 
41,200 
42,830 
43,373 
Current assets
Debtors
6
- 
1,406 
Cash at bank and in hand
162,834 
7,074 
162,834 
8,480 
Creditors: amounts falling due within one year
7
(12,145)
141,517 
Net current assets
150,689 
149,997 
Total assets less current liabilities
193,519 
193,370 
Provisions for liabilities
Deferred tax
8
(554)
(554)
Net assets
192,965 
192,816 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
192,964 
192,815 
Shareholders' funds
192,965 
192,816 
For the year ending 30 November 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 27 August 2026 and were signed on its behalf by
Nichola Mason Director Company Registration No. 11691881
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NJM Optical Limited Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
NJM Optical Limited is a private company, limited by shares, registered in England and Wales, registration number 11691881. The registered office is 36 Biggin Lane, Ramsey, Huntingdon, PE26 1NB, 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.
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:
Fixtures & fittings
Reducing Balance 25%
Computer equipment
Reducing Balance 25%
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2024
210 
3,674 
3,884 
At 30 November 2025
210 
3,674 
3,884 
Depreciation
At 1 December 2024
137 
1,574 
1,711 
Charge for the year
21 
522 
543 
At 30 November 2025
158 
2,096 
2,254 
Net book value
At 30 November 2025
52 
1,578 
1,630 
At 30 November 2024
73 
2,100 
2,173 
5
Investments
Other investments 
£ 
Valuation at 1 December 2024
41,200 
Valuation at 30 November 2025
41,200 
- 5 -
NJM Optical Limited Notes to the Accounts for the year ended 30 November 2025
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
731 
Accrued income and prepayments
- 
675 
- 
1,406 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
1,763 
4,201 
Loans from directors
10,382 
(146,618)
Accruals
- 
900 
12,145 
(141,517)
8
Deferred taxation
2025 
2024 
£ 
£ 
Accelerated capital allowances
554 
554 
2025 
2024 
£ 
£ 
Provision at start of year
554 
484 
Charged to the profit and loss account
- 
70 
Provision at end of year
554 
554 
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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