REGISTERED NUMBER: 03580313 (England and Wales)

C E HALL OPTOMETRISTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

B E Hall

SECRETARY:

C E Hall

REGISTERED OFFICE:

111 West Street

Farnham

GU9 7HH

REGISTERED NUMBER:

03580313 (England and Wales)

ACCOUNTANTS:

Bessler Hendrie LLP

Chartered Accountants

Ashbourne House

The Guildway

Old Portsmouth Road

Guildford

Surrey

GU3 1LR

FIXED ASSETS

Tangible assets

4

456,418

466,509

CURRENT ASSETS

Stocks

39,188

31,117

Debtors

5

89,629

110,689

Cash at bank

32,991

28,730

161,808

170,536

CREDITORS

Amounts falling due within one year

6

(207,514

)

(221,765

)

NET CURRENT LIABILITIES

(45,706

)

(51,229

)

TOTAL ASSETS LESS CURRENT LIABILITIES

410,712

415,280

CREDITORS

Amounts falling due after more than one year

7

(104,166

)

(191,120

)

PROVISIONS FOR LIABILITIES

(4,030

)

(4,490

)

NET ASSETS

302,516

219,670

CAPITAL AND RESERVES

Called up share capital

125,800

125,800

Retained earnings

176,716

93,870

302,516

219,670

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 17 December 2025 and were signed by:

B E Hall - Director

1.	STATUTORY INFORMATION

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

Tangible fixed assets

Tangible fixed assets are stated at their historical cost price less accumulated depreciation. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for use. The asset's residual values, useful lives and depreciation methods are reviewed if there is an indication of significant change since the last reporting date.

On disposal the difference between the net proceeds and carrying amount of the item sold is recognised in profit and loss and is included in administrative expenses."

Plant and machinery etc

10% and 25% on cost

Freehold property

2% on cost

Land

Not depreciated

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.

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

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods

Rentals payable under operating leases are charged against income on a straight line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight line basis over the lease term unless there is another systematic basis representative of the time pattern of the lessee’s benefit from the leased asset.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

land and

Plant and

property

machinery

Totals

£

£

£

COST

At 1 April 2024

480,737

149,827

630,564

Additions

-

999

999

At 31 March 2025

480,737

150,826

631,563

DEPRECIATION

At 1 April 2024

32,208

131,847

164,055

Charge for year

8,222

2,868

11,090

At 31 March 2025

40,430

134,715

175,145

NET BOOK VALUE

At 31 March 2025

440,307

16,111

456,418

At 31 March 2024

448,529

17,980

466,509

Included in the net book value of plant and machinery is £14,997 (2024: £17,496) in respect of assets held under hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

7,866

7,524

Other debtors

81,763

103,165

89,629

110,689

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Finance leases

4,999

4,999

Trade creditors

29,244

16,303

Taxation and social security

29,976

24,891

Other creditors

143,295

175,572

207,514

221,765

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Finance leases

4,166

9,165

Other creditors

100,000

181,955

104,166

191,120

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year advances of £47,570 were made to the director and £65,174 was repaid. As at the year end £45,526 (2024: £63,130) was owed to the company by the director and is repayable on demand. The loan was repaid after the year end.

Interest was charged at official HMRC rates of interest.

9.	RELATED PARTY DISCLOSURES

The company has a loan with a related party of £100,000 (2024: £181,955). The loan has no repayment agreement and is interest free. The company has made repayments of £81,955 in the year. This loan is included within other creditors falling due after more than one year.

The following reproduces the text of the report prepared for the director 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 Director 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 C E Hall Optometrists Limited for the year ended 31 March 2025 which comprise the Income Statement, 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 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 director of C E Hall Optometrists Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of C E Hall Optometrists Limited and state those matters that we have agreed to state to the director of C E Hall Optometrists Limited 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 C E Hall Optometrists Limited and its director for our work or for this report.

It is your duty to ensure that C E Hall Optometrists 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 C E Hall Optometrists Limited. You consider that C E Hall Optometrists 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 C E Hall Optometrists 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 should not be regarded as suitable to be used or relied on by any other party wishing to acquire any rights against Bessler Hendrie LLP for any purpose or in any context. Any party, other than the Director, who obtain access to this report or a copy and chooses to rely on this report (or any part of it) will do so at its own risk.

Bessler Hendrie LLP

Chartered Accountants

Ashbourne House

The Guildway

Old Portsmouth Road

Guildford

Surrey

GU3 1LR

17 December 2025