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Company Registration No. 13213472 (England and Wales)
Prestige Optical Limited Unaudited accounts for the year ended 31 March 2026
Prestige Optical Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Prestige Optical Limited Company Information for the year ended 31 March 2026
Directors
Michael Davies Adam Davies
Company Number
13213472 (England and Wales)
Registered Office
Rivers Lodge Harpenden Herts AL5 2JD United Kingdom
Accountants
Amy Gardiner FCA 15 High Meads Wheathampstead St Albans AL4 8DN
- 3 -
Prestige Optical Limited Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
98,000 
138,410 
Current assets
Debtors
5
796,256 
415,292 
Cash at bank and in hand
369,296 
402,171 
1,165,552 
817,463 
Creditors: amounts falling due within one year
6
(570,912)
(390,487)
Net current assets
594,640 
426,976 
Total assets less current liabilities
692,640 
565,386 
Creditors: amounts falling due after more than one year
7
(34,203)
(41,875)
Net assets
658,437 
523,511 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
658,435 
523,509 
Shareholders' funds
658,437 
523,511 
For the year ending 31 March 2026 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 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 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 of Directors and authorised for issue on 1 June 2026 and were signed on its behalf by
Michael Davies Director Company Registration No. 13213472
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Prestige Optical Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Prestige Optical Limited is a private company, limited by shares, registered in England and Wales, registration number 13213472. The registered office is Rivers Lodge, Harpenden, Herts, AL5 2JD, United Kingdom.
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:
Plant & machinery
4 years
Motor vehicles
5 years
Fixtures & fittings
5 years
Computer equipment
3 years
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2025
28,715 
231,999 
- 
8,375 
269,089 
Additions
583 
8,355 
4,793 
2,172 
15,903 
At 31 March 2026
29,298 
240,354 
4,793 
10,547 
284,992 
Depreciation
At 1 April 2025
14,489 
112,823 
- 
3,367 
130,679 
Charge for the year
3,768 
48,071 
958 
3,516 
56,313 
At 31 March 2026
18,257 
160,894 
958 
6,883 
186,992 
Net book value
At 31 March 2026
11,041 
79,460 
3,835 
3,664 
98,000 
At 31 March 2025
14,226 
119,176 
- 
5,008 
138,410 
- 5 -
Prestige Optical Limited Notes to the Accounts for the year ended 31 March 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
726,946 
407,493 
Accrued income and prepayments
1,750 
1,750 
Other debtors
67,560 
6,049 
796,256 
415,292 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
171,589 
92,439 
Obligations under finance leases and hire purchase contracts
28,610 
46,944 
Trade creditors
98,455 
110,520 
Taxes and social security
55,887 
30,109 
Other creditors
66,361 
5,569 
Loans from directors
10 
10,920 
Accruals
- 
93,986 
Deferred income
150,000 
- 
570,912 
390,487 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Obligations under finance leases and hire purchase contracts
34,203 
41,875 
8
Average number of employees
During the year the average number of employees was 10 (2025: 10).
- 6 -