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REGISTERED NUMBER: 07648578 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024

FOR

CARTER & HARDING OPTICIANS LTD

CARTER & HARDING OPTICIANS LTD (REGISTERED NUMBER: 07648578)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CARTER & HARDING OPTICIANS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTORS: L E Fernandes
G M J Fernandes





REGISTERED OFFICE: 6 Windsor Road
St. Andrews
Bristol
BS6 5BP





REGISTERED NUMBER: 07648578 (England and Wales)





ACCOUNTANTS: Lawes & Co
Boyce's Building
40-42 Regent Street
Clifton
Bristol
BS8 4HU

CARTER & HARDING OPTICIANS LTD (REGISTERED NUMBER: 07648578)

BALANCE SHEET
31 JANUARY 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 22,688 33,159
Tangible assets 5 11,818 3,158
34,506 36,317

CURRENT ASSETS
Stocks 5,018 38,364
Debtors 6 113,712 5,954
Cash at bank and in hand 3,061 70,024
121,791 114,342
CREDITORS
Amounts falling due within one year 7 77,345 28,370
NET CURRENT ASSETS 44,446 85,972
TOTAL ASSETS LESS CURRENT
LIABILITIES

78,952

122,289

PROVISIONS FOR LIABILITIES 8 2,245 789
NET ASSETS 76,707 121,500

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 76,607 121,400
SHAREHOLDERS' FUNDS 76,707 121,500

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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.

CARTER & HARDING OPTICIANS LTD (REGISTERED NUMBER: 07648578)

BALANCE SHEET - continued
31 JANUARY 2024


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 24 October 2024 and were signed on its behalf by:




L E Fernandes - Director



G M J Fernandes - Director


CARTER & HARDING OPTICIANS LTD (REGISTERED NUMBER: 07648578)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

Carter & Harding Opticians Ltd 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.

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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Computer equipment - 33% on cost

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

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.


CARTER & HARDING OPTICIANS LTD (REGISTERED NUMBER: 07648578)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 6 (2023 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2023
and 31 January 2024 152,000
AMORTISATION
At 1 February 2023 118,841
Charge for year 10,471
At 31 January 2024 129,312
NET BOOK VALUE
At 31 January 2024 22,688
At 31 January 2023 33,159

CARTER & HARDING OPTICIANS LTD (REGISTERED NUMBER: 07648578)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 February 2023 17,239 2,527 19,766
Additions 6,440 6,929 13,369
At 31 January 2024 23,679 9,456 33,135
DEPRECIATION
At 1 February 2023 14,081 2,527 16,608
Charge for year 2,400 2,309 4,709
At 31 January 2024 16,481 4,836 21,317
NET BOOK VALUE
At 31 January 2024 7,198 4,620 11,818
At 31 January 2023 3,158 - 3,158

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 3,355 1,419
Amounts owed by group undertakings 103,073 -
Other debtors 7,284 4,535
113,712 5,954

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade creditors 29,014 8,390
Amounts owed to group undertakings 40,906 1,500
Taxation and social security 3,716 15,630
Other creditors 3,709 2,850
77,345 28,370

8. PROVISIONS FOR LIABILITIES
31.1.24 31.1.23
£    £   
Deferred tax
Accelerated capital allowances 2,245 789

CARTER & HARDING OPTICIANS LTD (REGISTERED NUMBER: 07648578)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 February 2023 789
Accelerated capital allowances 1,456
Balance at 31 January 2024 2,245

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.24 31.1.23
value: £    £   
2 Ordinary A £1 2 2
98 Ordinary B £1 98 98
100 100

10. ULTIMATE CONTROLLING PARTY

The company's parent company is Eyesense Eyecare Limited, a company incorporated in England & Wales. The parent company's registered office is the same as the company. There is no ultimate controlling party.