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Registered number: 06829060
D. I. BLOW OPTICIANS LTD
Unaudited Financial Statements
For The Year Ended 30 April 2023
Unaudited Financial Statements
Contents
Page
Company Information 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—8
Page 1
Company Information
Directors Mr R I Blow
Mr A Hughes
Miss S L Blow
Secretary Mrs K L Blow
Company Number 06829060
Registered Office 55a Portland Square
Sutton-in-Ashfield
NG17 1AZ
Accountants Colin J B Spinks and Co Ltd
St James House
65 Mere Green Road
Sutton Coldfield
West Midlands
B75 5BY
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Statement of Financial Position
Registered number: 06829060
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 112,668 133,933
Tangible Assets 5 547,788 392,648
Investments 6 50 50
660,506 526,631
CURRENT ASSETS
Stocks 7 319,345 298,485
Debtors 8 118,587 198,155
Cash at bank and in hand 71,964 434,075
509,896 930,715
Creditors: Amounts Falling Due Within One Year 9 (522,468 ) (614,213 )
NET CURRENT ASSETS (LIABILITIES) (12,572 ) 316,502
TOTAL ASSETS LESS CURRENT LIABILITIES 647,934 843,133
Creditors: Amounts Falling Due After More Than One Year 10 (332,432 ) (512,128 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (136,000 ) (74,100 )
NET ASSETS 179,502 256,905
CAPITAL AND RESERVES
Called up share capital 11 100 100
Income Statement 179,402 256,805
SHAREHOLDERS' FUNDS 179,502 256,905
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For the year ending 30 April 2023 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr R I Blow
Director
25/09/2023
The notes on pages 4 to 8 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
D. I. BLOW OPTICIANS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 06829060 . The registered office is 55a Portland Square, Sutton-in-Ashfield, NG17 1AZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
2.2. Turnover
Turnover is the total amount receivable by the Company in the ordinary course of the business for services provided, excluding VAT.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Previously acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years. Goodwill acquired is not amortised in the year of acquisition. Newly acquired goodwill will be written off over its estimated expected useful economic life of 10 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their estimated useful lives on the following basis:
Improvements to leasehold property 2% straight line
Optical equipment 15% reducing balance
Motor Vehicles 25% reducing balance
Office equipment 15% reducing balance
Improvements to freehold property 15% reducing balance
2.6. Leases
Where assets are financed by leasing or hire purchase agreements which give risks and rewards approximating to ownership they are treated as if they had been purchased outright on credit. They are therefore initially recorded as a fixed asset and a liability, at a sum equal to the fair value of the asset. Payments on such assets are regarded as consisting of a capital element which reduces the outstanding liability and an interest element which is charged to the profit and loss account.
2.7. Stocks and Work in Progress
Stock is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.8. Taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
2.9. Pensions
The company operates a defined contribution pension scheme for the benefit of its directors and employees. Contributions payable are charged to the profit and loss account in the period in which the are payable.
2.10. Government Grant
Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.
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3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 50 (2022: 48)
50 48
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2022 377,153
Disposals (18,000)
As at 30 April 2023 359,153
Amortisation
As at 1 May 2022 243,220
Provided during the period 21,265
Disposals (18,000)
As at 30 April 2023 246,485
Net Book Value
As at 30 April 2023 112,668
As at 1 May 2022 133,933
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5. Tangible Assets
Land & Property
Improvements to leasehold property Optical equipment Motor Vehicles Office equipment
£ £ £ £
Cost
As at 1 May 2022 9,741 525,923 9,848 157,955
Additions 3,150 158,591 - 2,767
As at 30 April 2023 12,891 684,514 9,848 160,722
Depreciation
As at 1 May 2022 1,944 206,864 7,512 94,499
Provided during the period 258 71,649 584 9,934
As at 30 April 2023 2,202 278,513 8,096 104,433
Net Book Value
As at 30 April 2023 10,689 406,001 1,752 56,289
As at 1 May 2022 7,797 319,059 2,336 63,456
Improvements to freehold property Total
£ £
Cost
As at 1 May 2022 - 703,467
Additions 85,953 250,461
As at 30 April 2023 85,953 953,928
Depreciation
As at 1 May 2022 - 310,819
Provided during the period 12,896 95,321
As at 30 April 2023 12,896 406,140
Net Book Value
As at 30 April 2023 73,057 547,788
As at 1 May 2022 - 392,648
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6. Investments
Unlisted
£
Cost
As at 1 May 2022 50
As at 30 April 2023 50
Provision
As at 1 May 2022 -
As at 30 April 2023 -
Net Book Value
As at 30 April 2023 50
As at 1 May 2022 50
7. Stocks
2023 2022
£ £
Finished goods 319,345 298,485
319,345 298,485
8. Debtors
2023 2022
£ £
Due within one year
Trade debtors 89,665 109,576
Amounts owed by group undertakings - 43,088
Other debtors 28,922 45,491
118,587 198,155
9. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 392,089 273,415
Bank loans and overdrafts 85,191 213,229
Amounts owed to group undertakings 21 46,631
Other creditors 19,919 18,544
Taxation and social security 25,248 62,394
522,468 614,213
10. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Trade creditors 159,948 162,379
Bank loans 172,484 349,749
332,432 512,128
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11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
12. Directors Advances, Credits and Guarantees
The loans disclosed in notes 9 and 10 and are secured by guarantes given by the holding company RI Blow Ltd to a maximum of £725,000 together with charges over some properties owned by RI Blow Ltd and a debenture on D. I. Blow Opticians Ltd. There are also loans of £300,000 where Mr R I Blow has provided personal guarantees.
Lease commitments
Total financial commitments which are not included in the balance sheet amount to £339,455 ( (2022: £270,100).
13. Related Party Transactions
RI Blow Ltd is the holding company of D.I. Blow Opticians Ltd. Mr R I Blow is a director of RI Blow Ltd. Mr R I Blow is the 100% shareholder of RI Blow Ltd and therefore the ulimate controlling party of D.I. Blow Opticians Ltd.
Mr R I Blow also provides personal guarantees totalling £300,000 and there is a life policy held by Mr R I Blow which is held against loans to the Company.
Mr R I Blow owns 50% of a Company I O Glossop Ltd and is also a director and has significant influence.
At 30th April 2023, I O Glossop Ltd owes  D. I. Blow Opticans Ltd £25,321.
14. Ultimate Controlling Party
The Company is a wholly owned subsidiary of RI Blow Ltd, a Company registered in the United Kingdom. The accounts for RI Blow Ltd are retained at the registered office being 55A Portland Square, Sutton-in-Ashfield, Nottinghamshire, NG17 1AZ.
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