2023-07-012024-06-302024-06-30false04403253Martock Opticians Ltd2025-01-1486900falseiso4217:GBPxbrli:pure044032532023-07-01044032532024-06-30044032532023-07-012024-06-30044032532022-07-01044032532023-06-30044032532022-07-012023-06-3004403253bus:SmallEntities2023-07-012024-06-3004403253bus:AuditExempt-NoAccountantsReport2023-07-012024-06-3004403253bus:AbridgedAccounts2023-07-012024-06-3004403253bus:PrivateLimitedCompanyLtd2023-07-012024-06-3004403253core:WithinOneYear2024-06-3004403253core:AfterOneYear2024-06-3004403253core:WithinOneYear2023-06-3004403253core:AfterOneYear2023-06-3004403253core:ShareCapital2024-06-3004403253core:SharePremium2024-06-3004403253core:RevaluationReserve2024-06-3004403253core:OtherReservesSubtotal2024-06-3004403253core:RetainedEarningsAccumulatedLosses2024-06-3004403253core:ShareCapital2023-06-3004403253core:SharePremium2023-06-3004403253core:RevaluationReserve2023-06-3004403253core:OtherReservesSubtotal2023-06-3004403253core:RetainedEarningsAccumulatedLosses2023-06-3004403253core:LandBuildings2024-06-3004403253core:PlantMachinery2024-06-3004403253core:Vehicles2024-06-3004403253core:FurnitureFittings2024-06-3004403253core:OfficeEquipment2024-06-3004403253core:NetGoodwill2024-06-3004403253core:IntangibleAssetsOtherThanGoodwill2024-06-3004403253core:ListedExchangeTraded2024-06-3004403253core:UnlistedNon-exchangeTraded2024-06-3004403253core:LandBuildings2023-06-3004403253core:PlantMachinery2023-06-3004403253core:Vehicles2023-06-3004403253core:FurnitureFittings2023-06-3004403253core:OfficeEquipment2023-06-3004403253core:NetGoodwill2023-06-3004403253core:IntangibleAssetsOtherThanGoodwill2023-06-3004403253core:ListedExchangeTraded2023-06-3004403253core:UnlistedNon-exchangeTraded2023-06-3004403253core:LandBuildings2023-07-012024-06-3004403253core:PlantMachinery2023-07-012024-06-3004403253core:Vehicles2023-07-012024-06-3004403253core:FurnitureFittings2023-07-012024-06-3004403253core:OfficeEquipment2023-07-012024-06-3004403253core:NetGoodwill2023-07-012024-06-3004403253core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3004403253core:ListedExchangeTraded2023-07-012024-06-3004403253core:UnlistedNon-exchangeTraded2023-07-012024-06-3004403253core:MoreThanFiveYears2023-07-012024-06-3004403253core:Non-currentFinancialInstruments2024-06-3004403253core:Non-currentFinancialInstruments2023-06-3004403253dpl:CostSales2023-07-012024-06-3004403253dpl:DistributionCosts2023-07-012024-06-3004403253core:LandBuildings2023-07-012024-06-3004403253core:PlantMachinery2023-07-012024-06-3004403253core:Vehicles2023-07-012024-06-3004403253core:FurnitureFittings2023-07-012024-06-3004403253core:OfficeEquipment2023-07-012024-06-3004403253dpl:AdministrativeExpenses2023-07-012024-06-3004403253core:NetGoodwill2023-07-012024-06-3004403253core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3004403253dpl:GroupUndertakings2023-07-012024-06-3004403253dpl:ParticipatingInterests2023-07-012024-06-3004403253dpl:GroupUndertakingscore:ListedExchangeTraded2023-07-012024-06-3004403253core:ListedExchangeTraded2023-07-012024-06-3004403253dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-07-012024-06-3004403253core:UnlistedNon-exchangeTraded2023-07-012024-06-3004403253dpl:CostSales2022-07-012023-06-3004403253dpl:DistributionCosts2022-07-012023-06-3004403253core:LandBuildings2022-07-012023-06-3004403253core:PlantMachinery2022-07-012023-06-3004403253core:Vehicles2022-07-012023-06-3004403253core:FurnitureFittings2022-07-012023-06-3004403253core:OfficeEquipment2022-07-012023-06-3004403253dpl:AdministrativeExpenses2022-07-012023-06-3004403253core:NetGoodwill2022-07-012023-06-3004403253core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3004403253dpl:GroupUndertakings2022-07-012023-06-3004403253dpl:ParticipatingInterests2022-07-012023-06-3004403253dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3004403253core:ListedExchangeTraded2022-07-012023-06-3004403253dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3004403253core:UnlistedNon-exchangeTraded2022-07-012023-06-3004403253core:NetGoodwill2024-06-3004403253core:IntangibleAssetsOtherThanGoodwill2024-06-3004403253core:LandBuildings2024-06-3004403253core:PlantMachinery2024-06-3004403253core:Vehicles2024-06-3004403253core:FurnitureFittings2024-06-3004403253core:OfficeEquipment2024-06-3004403253core:AfterOneYear2024-06-3004403253core:WithinOneYear2024-06-3004403253core:ListedExchangeTraded2024-06-3004403253core:UnlistedNon-exchangeTraded2024-06-3004403253core:ShareCapital2024-06-3004403253core:SharePremium2024-06-3004403253core:RevaluationReserve2024-06-3004403253core:OtherReservesSubtotal2024-06-3004403253core:RetainedEarningsAccumulatedLosses2024-06-3004403253core:NetGoodwill2023-06-3004403253core:IntangibleAssetsOtherThanGoodwill2023-06-3004403253core:LandBuildings2023-06-3004403253core:PlantMachinery2023-06-3004403253core:Vehicles2023-06-3004403253core:FurnitureFittings2023-06-3004403253core:OfficeEquipment2023-06-3004403253core:AfterOneYear2023-06-3004403253core:WithinOneYear2023-06-3004403253core:ListedExchangeTraded2023-06-3004403253core:UnlistedNon-exchangeTraded2023-06-3004403253core:ShareCapital2023-06-3004403253core:SharePremium2023-06-3004403253core:RevaluationReserve2023-06-3004403253core:OtherReservesSubtotal2023-06-3004403253core:RetainedEarningsAccumulatedLosses2023-06-3004403253core:NetGoodwill2022-07-0104403253core:IntangibleAssetsOtherThanGoodwill2022-07-0104403253core:LandBuildings2022-07-0104403253core:PlantMachinery2022-07-0104403253core:Vehicles2022-07-0104403253core:FurnitureFittings2022-07-0104403253core:OfficeEquipment2022-07-0104403253core:AfterOneYear2022-07-0104403253core:WithinOneYear2022-07-0104403253core:ListedExchangeTraded2022-07-0104403253core:UnlistedNon-exchangeTraded2022-07-0104403253core:ShareCapital2022-07-0104403253core:SharePremium2022-07-0104403253core:RevaluationReserve2022-07-0104403253core:OtherReservesSubtotal2022-07-0104403253core:RetainedEarningsAccumulatedLosses2022-07-0104403253core:AfterOneYear2023-07-012024-06-3004403253core:WithinOneYear2023-07-012024-06-3004403253core:Non-currentFinancialInstrumentscore:CostValuation2023-07-012024-06-3004403253core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-012024-06-3004403253core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-012024-06-3004403253core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-012024-06-3004403253core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-012024-06-3004403253core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-012024-06-3004403253core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3004403253core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3004403253core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3004403253core:Non-currentFinancialInstrumentscore:CostValuation2024-06-3004403253core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-06-3004403253core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-06-3004403253core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-06-3004403253core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-06-3004403253core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-06-3004403253core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-06-3004403253core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-06-3004403253core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-06-3004403253core:Non-currentFinancialInstrumentscore:CostValuation2023-06-3004403253core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-3004403253core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-3004403253core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-3004403253core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-3004403253core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-3004403253core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-3004403253core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-3004403253core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-3004403253bus:Director12023-07-012024-06-3004403253bus:Director22023-07-012024-06-30

Martock Opticians Ltd

Registered Number
04403253
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

Martock Opticians Ltd
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

Kemp, Darren Scott
Kemp, Linda Joyce

Company Secretary

Kemp, Darren Scott

Registered Address

107 North Street
Martock
TA12 6EJ

Place of Business

Commerce House

North Street

Martock

TA12 6DH


Registered Number

04403253 (England and Wales)
Martock Opticians Ltd
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets323,30424,220
23,30424,220
Current assets
Stocks3,2503,045
Debtors419,35117,232
Cash at bank and on hand84
22,60920,281
Creditors amounts falling due within one year5(41,954)(37,235)
Net current assets (liabilities)(19,345)(16,954)
Total assets less current liabilities3,9597,266
Creditors amounts falling due after one year6(2,707)(5,708)
Provisions for liabilities(932)(1,106)
Net assets320452
Capital and reserves
Called up share capital22
Profit and loss account318450
Shareholders' funds320452
The financial statements were approved and authorised for issue by the Board of Directors on 14 January 2025, and are signed on its behalf by:
Kemp, Darren Scott
Director
Kemp, Linda Joyce
Director

Registered Company No. 04403253
Martock Opticians Ltd
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery15
Fixtures and fittings10
Office Equipment25
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees
The average number of employees includes directors

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 July 2367,896
At 30 June 2467,896
Depreciation and impairment
At 01 July 2343,676
Charge for year916
At 30 June 2444,592
Net book value
At 30 June 2423,304
At 30 June 2324,220
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables14595
Amounts owed by associates and joint ventures / participating interests10,60712,173
Other debtors7,6884,108
Prepayments and accrued income911856
Total19,35117,232
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables9,5537,426
Bank borrowings and overdrafts17,06016,755
Taxation and social security12,46410,271
Other creditors400400
Accrued liabilities and deferred income2,4772,383
Total41,95437,235
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts2,7075,708
Total2,7075,708