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Company Registration No. 15892242 (England and Wales)
Oc Optical Ltd Unaudited accounts for the year ended 31 August 2026
Oc Optical Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Oc Optical Ltd Company Information for the year ended 31 August 2026
Director
Philip Owen Coyles
Company Number
15892242 (England and Wales)
Registered Office
483 Green Lanes London N13 4BS United Kingdom
Accountants
P and J Accounting Services Limited 16 Sumar Close Stubbington Fareham Hampshire PO14 2EH
- 3 -
Oc Optical Ltd Statement of financial position as at 31 August 2026
2026 
2025 
Notes
£ 
£ 
Called up share capital not paid
(1)
(1)
Fixed assets
Tangible assets
4
2,153 
2,691 
Current assets
Debtors
5
3,190 
2,550 
Cash at bank and in hand
16,020 
14,296 
19,210 
16,846 
Creditors: amounts falling due within one year
6
(7,136)
(7,306)
Net current assets
12,074 
9,540 
Net assets
14,226 
12,230 
Capital and reserves
Profit and loss account
14,226 
12,230 
Shareholders' funds
14,226 
12,230 
For the year ending 31 August 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 director acknowledges his 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 21 October 2026 and were signed on its behalf by
Philip Owen Coyles Director Company Registration No. 15892242
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Oc Optical Ltd Notes to the Accounts for the year ended 31 August 2026
1
Statutory information
Oc Optical Ltd is a private company, limited by shares, registered in England and Wales, registration number 15892242. The registered office is 483 Green Lanes, London, N13 4BS, 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
20%
Computer equipment
20%
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2025
2,945 
418 
3,363 
At 31 August 2026
2,945 
418 
3,363 
Depreciation
At 1 September 2025
589 
83 
672 
Charge for the year
471 
67 
538 
At 31 August 2026
1,060 
150 
1,210 
Net book value
At 31 August 2026
1,885 
268 
2,153 
At 31 August 2025
2,356 
335 
2,691 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,190 
2,550 
- 5 -
Oc Optical Ltd Notes to the Accounts for the year ended 31 August 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
6,655 
6,987 
Loans from directors
181 
19 
Accruals
300 
300 
7,136 
7,306 
7
Average number of employees
During the year the average number of employees was 0 (2025: 0).
- 6 -