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REGISTERED NUMBER: 04912391 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2024

FOR

WINTER OPTICIANS LIMITED

WINTER OPTICIANS LIMITED (REGISTERED NUMBER: 04912391)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST OCTOBER 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


WINTER OPTICIANS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST OCTOBER 2024







DIRECTOR: Miss J Winter





REGISTERED OFFICE: 623 Holderness Road
Hull
East Yorkshire
HU8 9AL





REGISTERED NUMBER: 04912391 (England and Wales)





ACCOUNTANTS: Cheetham Allen
Chartered Accountants
17 Wright Street
Hull
East Yorkshire
HU2 8HU

WINTER OPTICIANS LIMITED (REGISTERED NUMBER: 04912391)

BALANCE SHEET
31ST OCTOBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 6,403 7,103
6,403 7,103

CURRENT ASSETS
Stocks 11,542 12,891
Debtors 6 60,192 68,925
Cash in hand 100 100
71,834 81,916
CREDITORS
Amounts falling due within one year 7 62,057 70,672
NET CURRENT ASSETS 9,777 11,244
TOTAL ASSETS LESS CURRENT
LIABILITIES

16,180

18,347

CREDITORS
Amounts falling due after more than one
year

8

(3,815

)

(7,917

)

PROVISIONS FOR LIABILITIES 9 (1,182 ) (1,545 )
NET ASSETS 11,183 8,885

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 11,083 8,785
SHAREHOLDERS' FUNDS 11,183 8,885

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

WINTER OPTICIANS LIMITED (REGISTERED NUMBER: 04912391)

BALANCE SHEET - continued
31ST OCTOBER 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 15th July 2025 and were signed by:





Miss J Winter - Director


WINTER OPTICIANS LIMITED (REGISTERED NUMBER: 04912391)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST OCTOBER 2024

1. STATUTORY INFORMATION

Winter Opticians 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.

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 represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, has now been amortised in full.

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.
Fixtures and fittings - 15% on reducing balance

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 Statement of Income and Retained Earnings, 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.

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.

WINTER OPTICIANS LIMITED (REGISTERED NUMBER: 04912391)

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

2. ACCOUNTING POLICIES - continued

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 3 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st November 2023
and 31st October 2024 25,000
AMORTISATION
At 1st November 2023
and 31st October 2024 25,000
NET BOOK VALUE
At 31st October 2024 -
At 31st October 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1st November 2023 41,220
Additions 397
At 31st October 2024 41,617
DEPRECIATION
At 1st November 2023 34,117
Charge for year 1,097
At 31st October 2024 35,214
NET BOOK VALUE
At 31st October 2024 6,403
At 31st October 2023 7,103

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 7,939 10,612
Other debtors 52,253 58,313
60,192 68,925

WINTER OPTICIANS LIMITED (REGISTERED NUMBER: 04912391)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 27,846 43,236
Trade creditors 16,492 8,613
Taxation and social security 12,985 15,462
Other creditors 4,734 3,361
62,057 70,672

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 3,815 7,917

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 1,182 1,545

Deferred
tax
£   
Balance at 1st November 2023 1,545
Accelerated capital allowances (363 )
Balance at 31st October 2024 1,182

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
99 Ordinary "A" £1 99 99
1 Ordinary "B" £1 1 1
100 100

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st October 2024 and 31st October 2023:

2024 2023
£    £   
Miss J Winter
Balance outstanding at start of year 55,725 46,870
Amounts advanced 22,952 40,551
Amounts repaid (28,325 ) (31,696 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 50,352 55,725

WINTER OPTICIANS LIMITED (REGISTERED NUMBER: 04912391)

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

12. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Miss J Winter.