Company No: 08324987 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Director

A H Mortley

Secretary

R E Mortley

Registered office	Russell Farm House Church Lane
	West Stourmouth
	Canterbury
	CT3 1HT
	United Kingdom

Company number

08324987 (England and Wales)

Accountant	Kreston Reeves LLP
	37 St Margarets Street
	Canterbury
	Kent
	CT1 2TU

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A H Mortley Opticians Limited for the financial year ended 31 December 2024 which comprise the Balance Sheet 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 at www.icaew.com/regulation.

It is your duty to ensure that A H Mortley Opticians 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 loss of A H Mortley Opticians Limited. You consider that A H Mortley Opticians Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of A H Mortley Opticians 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.

This report is made solely to the director of A H Mortley Opticians Limited, as a body, in accordance with the terms of our engagement letter dated 31 March 2023. Our work has been undertaken solely to prepare for your approval the financial statements of A H Mortley Opticians Limited and state those matters that we have agreed to state to the director of A H Mortley Opticians Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A H Mortley Opticians Limited and its director as a body for our work or for this report.

Kreston Reeves LLP
Chartered Accountants

37 St Margarets Street
Canterbury
Kent
CT1 2TU

18 September 2025

		2024		2023
		£		£
Current assets		26,869		30,587
Creditors: amounts falling due within one year		( 23,382)		( 13,070)
Net current assets		3,487		17,517
Total assets less current liabilities		3,487		17,517
Accruals and deferred income		( 2,190)		( 2,100)
Net assets		1,297		15,417
Capital and reserves		1,297		15,417

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements;
• These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime;
• These financial statements have been delivered in accordance with the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of A H Mortley Opticians Limited (registered number: 08324987) were approved and authorised for issue by the director on 18 September 2025 and were signed on its behalf by:

A H Mortley Director

1. Company information

The Company is a private company limited by shares and is incorporated in the United Kingdom and registered in England and Wales (Company no. 08324987). The address of its registered office is Russell Farm House Church Lane,, West Stourmouth, Canterbury, CT3 1HT, United Kingdom.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

2. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the financial year, including the director	1		1