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REGISTERED NUMBER: 09646066 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

FOR

ROGER POPE OPTICIANS (DULWICH) LIMITED

ROGER POPE OPTICIANS (DULWICH) LIMITED (REGISTERED NUMBER: 09646066)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

ROGER POPE OPTICIANS (DULWICH) LIMITED

COMPANY INFORMATION
for the year ended 30 June 2023







DIRECTORS: S Hopkinson
R P Newbold
C R Isaacs





REGISTERED OFFICE: Linden House
Linden Close
Tunbridge Wells
Kent
TN4 8HH





REGISTERED NUMBER: 09646066 (England and Wales)





ACCOUNTANTS: BSR Bespoke
Linden House
Linden Close
Tunbridge Wells
Kent
TN4 8HH

ROGER POPE OPTICIANS (DULWICH) LIMITED (REGISTERED NUMBER: 09646066)

BALANCE SHEET
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 87,478 97,056

CURRENT ASSETS
Stocks 5 79,317 66,003
Debtors 6 27,513 29,220
Cash at bank and in hand 217,694 226,674
324,524 321,897
CREDITORS
Amounts falling due within one year 7 126,570 142,358
NET CURRENT ASSETS 197,954 179,539
TOTAL ASSETS LESS CURRENT
LIABILITIES

285,432

276,595

CAPITAL AND RESERVES
Called up share capital 180 180
Capital redemption reserve 20 20
Retained earnings 285,232 276,395
SHAREHOLDERS' FUNDS 285,432 276,595

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

ROGER POPE OPTICIANS (DULWICH) LIMITED (REGISTERED NUMBER: 09646066)

BALANCE SHEET - continued
30 June 2023


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 Board of Directors and authorised for issue on 11 February 2024 and were signed on its behalf by:





S Hopkinson - Director


ROGER POPE OPTICIANS (DULWICH) LIMITED (REGISTERED NUMBER: 09646066)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 June 2023


1. STATUTORY INFORMATION

Roger Pope Opticians (Dulwich) Limited 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.

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


The principal place of business is:

96 Park Hall Road
Dulwich
London
United Kingdom
SE21 8BW

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 recognised when it is probable that future economic benefits will flow to the company from the sale of goods and services and is measured as the fair value of consideration which the company expects to receive from those transactions. Sales of goods are recognised at the point of sale or on delivery of the goods and when the risks and rewards of ownership have passed to the customer. Turnover from services is recognised when the services are provided.

Turnover is recognised net of returns and of trade discounts and is shown exclusive of value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 4% straight line on buildings only
Fixtures and fittings - 25% on reducing balance

Tangible fixed assets are initially measured at cost price, this can include transport, installation, legal and other such associated costs. After initial recognition the asset is subsequently measured under the cost model of cost, less depreciation, less any impairment losses.
Subsequent day-to-day servicing of the assets will be recognised in the profit or loss in the period they are incurred. Only subsequent expenditure that can provide an incremental benefit will be capitalised.

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

ROGER POPE OPTICIANS (DULWICH) LIMITED (REGISTERED NUMBER: 09646066)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 June 2023


2. ACCOUNTING POLICIES - continued

Financial instruments
The company enters into basic financial instruments that give rise to financial assets and financial liabilities including trade and other debtors, trade and other creditors, bank account balances, bank loans and other loans and borrowings and investments in certain non puttable and non convertible equity instruments.

Debt instruments which are not payable or receivable within one year are initially accounted for at the transaction price and are subsequently accounted for at amortised cost using the effective interest method. Debt instruments payable and receivable within one year are measured at their undiscounted cash amounts. Where the debt instruments are treated as a financing transaction, then the financial asset or liability is measured at the present value of future cash flows based on a market rate of interest. Debt instruments which are treated as financial assets and accounted for at amortised cost are also assessed for impairment.

Equity instruments are initially accounted for at transaction price. They are subsequently accounted for at cost unless they can be accounted for at fair value based on a readily available market price or fair value. Equity instruments which are treated as financial assets and accounted for at cost are also assessed for impairment.

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.

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 7 (2022 - 7 ) .

ROGER POPE OPTICIANS (DULWICH) LIMITED (REGISTERED NUMBER: 09646066)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 June 2023


4. TANGIBLE FIXED ASSETS
Fixtures
Short and
leasehold fittings Totals
£    £    £   
COST
At 1 July 2022 61,208 126,019 187,227
Additions - 4,280 4,280
At 30 June 2023 61,208 130,299 191,507
DEPRECIATION
At 1 July 2022 5,514 84,657 90,171
Charge for year 2,448 11,410 13,858
At 30 June 2023 7,962 96,067 104,029
NET BOOK VALUE
At 30 June 2023 53,246 34,232 87,478
At 30 June 2022 55,694 41,362 97,056

5. STOCKS
30.6.23 30.6.22
£    £   
Stocks 79,317 66,003

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 13,083 15,424
Other debtors 1,025 3,105
VAT 477 -
Prepayments and accrued income 12,928 10,691
27,513 29,220

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Hire purchase contracts (see note 8) - 5,590
Trade creditors 37,725 44,973
Corporation tax 52,464 48,346
Social security and other taxes 3,263 3,243
VAT - 15
Other creditors 3,074 1,630
Accruals and deferred income 30,044 38,561
126,570 142,358

ROGER POPE OPTICIANS (DULWICH) LIMITED (REGISTERED NUMBER: 09646066)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 June 2023


8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
30.6.23 30.6.22
£    £   
Net obligations repayable:
Within one year - 5,590

Non-cancellable operating leases
30.6.23 30.6.22
£    £   
Within one year 38,000 38,000
Between one and five years 38,000 76,000
76,000 114,000

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
ROGER POPE OPTICIANS (DULWICH) LIMITED


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Roger Pope Opticians (Dulwich) Limited for the year ended 30 June 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Roger Pope Opticians (Dulwich) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Roger Pope Opticians (Dulwich) Limited and state those matters that we have agreed to state to the Board of Directors of Roger Pope Opticians (Dulwich) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Roger Pope Opticians (Dulwich) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Roger Pope Opticians (Dulwich) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Roger Pope Opticians (Dulwich) Limited. You consider that Roger Pope Opticians (Dulwich) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Roger Pope Opticians (Dulwich) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






BSR Bespoke
Linden House
Linden Close
Tunbridge Wells
Kent
TN4 8HH


19 February 2024