OPTICAL FILMS LTD


Directors	Bianca Leigh Vermooten
	Shane Donald Vermooten


Registered Address	4th Floor, Silverstream House
	45 Fitzroy Street
	London
	W1T 6EB


Registered Number	14813981 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		1,823		5,694
			1,823		5,694
Current assets
Debtors	4	22,260		5,094
Cash at bank and on hand		147,360		153,572
		169,620		158,666
Creditors amounts falling due within one year	5	(130,813)		(7,856)
Net current assets (liabilities)			38,807		150,810
Total assets less current liabilities			40,630		156,504
Net assets			40,630		156,504
Capital and reserves
Called up share capital			128		111
Share premium			249,971		249,987
Profit and loss account			(209,469)		(93,594)
Shareholders' funds			40,630		156,504

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 14 September 2026, and are signed on its behalf by:

Bianca Leigh Vermooten
Director
Registered Company No. 14813981

OPTICAL FILMS LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Functional and presentation currency
	The presentation currency of the financial statements is the Pound Sterling (£).

	Going concern
	In preparing the annual accounts, the directors confirm that they believe the company can continue as a going concern for at least the next 12 months from the date of these accounts. The Directors have confirmed their intention to support the continued operation of the business.

	Turnover policy
	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.

	Foreign currency translation
	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 rate of exchange ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating result.

	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.

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.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Computer equipment: - 33.33% Straight line Furniture and fixtures - 20% Reducing balance

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 25	824	5,380	6,204
Disposals	-	(2,916)	(2,916)
At 31 March 26	824	2,464	3,288
Depreciation and impairment
At 01 April 25	154	356	510
Charge for year	135	820	955
At 31 March 26	289	1,176	1,465
Net book value
At 31 March 26	535	1,288	1,823
At 31 March 25	670	5,024	5,694

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	19,662	-
Other debtors	2,598	4,195
Prepayments and accrued income	-	899
Total	22,260	5,094

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	-	6,320
Other creditors	-	1,536
Accrued liabilities and deferred income	130,813	-
Total	130,813	7,856

6.	Contingent liabilities
	There were no financial guarantees or commitments, either ongoing or entered into during the period.

7.	Directors advances, credits and guarantees
	There were no advances, credits, or guarantees granted to the directors during the period.

8.	Off-balance sheet arrangements
	The company had no off-balance sheet arrangements at year-end or at any stage during the period.