REGISTERED NUMBER: 12763688 (England and Wales)

OPTICALL YORKSHIRE LTD

Unaudited Financial Statements

for the Year Ended 31 July 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs C G E Thacker

REGISTERED OFFICE:

19 Glen Rise

Baildon

Shipley

West Yorkshire

BD17 5DD

REGISTERED NUMBER:

12763688 (England and Wales)

ACCOUNTANTS:

Maclean & Company

1 Park View Court

St Paul's Road

Shipley

West Yorkshire

BD18 3DZ

FIXED ASSETS

Intangible assets

4

15,000

18,000

Tangible assets

5

8,776

4,314

23,776

22,314

CURRENT ASSETS

Stocks

1,500

1,209

Debtors

6

3,324

1,570

Cash at bank

1,532

3,597

6,356

6,376

CREDITORS

Amounts falling due within one year

7

17,441

26,381

NET CURRENT LIABILITIES

(11,085

)

(20,005

)

TOTAL ASSETS LESS CURRENT LIABILITIES

12,691

2,309

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

12,591

2,209

SHAREHOLDERS' FUNDS

12,691

2,309

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 September 2026 and were signed by:

Mrs C G E Thacker - Director

1.	STATUTORY INFORMATION

OPTICALL YORKSHIRE LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

30,000

AMORTISATION

At 1 August 2024

12,000

Amortisation for year

3,000

At 31 July 2025

15,000

NET BOOK VALUE

At 31 July 2025

15,000

At 31 July 2024

18,000

5.	TANGIBLE FIXED ASSETS

Computer

Equipment

equipment

Totals

£

£

£

COST

At 1 August 2024

13,634

5,536

19,170

Additions

5,872

823

6,695

Disposals

-

(1,695

)

(1,695

)

At 31 July 2025

19,506

4,664

24,170

DEPRECIATION

At 1 August 2024

9,320

5,536

14,856

Charge for year

1,959

274

2,233

Eliminated on disposal

-

(1,695

)

(1,695

)

At 31 July 2025

11,279

4,115

15,394

NET BOOK VALUE

At 31 July 2025

8,227

549

8,776

At 31 July 2024

4,314

-

4,314

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

3,015

1,570

Other debtors

309

-

3,324

1,570

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Taxation

4,829

3,064

Other creditors

12,612

23,317

17,441

26,381

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary

£1

100

100