Registration number: 10701366

Roberts Eye Care Hartlepool Limited

trading as Boots Hartlepool

Contents

Balance Sheet	1 to 2
Notes to the Financial Statements	3 to 6

Roberts Eye Care Hartlepool Limited

trading as Boots Hartlepool

(Registration number: 10701366)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	16,501	25,882
Current assets
Stocks	5	27,000	27,000
Debtors	6	65,568	168,552
Cash at bank and in hand		46,254	59,557
		138,822	255,109
Creditors: Amounts falling due within one year	7	(88,206)	(95,467)
Net current assets		50,616	159,642
Total assets less current liabilities		67,117	185,524
Creditors: Amounts falling due after more than one year	7	(24,625)	(30,137)
Provisions for liabilities		-	10,966
Net assets		42,492	166,353
Capital and reserves
Called up share capital		120	120
Retained earnings		42,372	166,233
Shareholders' funds		42,492	166,353

Roberts Eye Care Hartlepool Limited

trading as Boots Hartlepool

(Registration number: 10701366)
Balance Sheet as at 31 March 2025

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 December 2025 and signed on its behalf by:
 

......................................... Mr A Awais Director

Roberts Eye Care Hartlepool Limited

trading as Boots Hartlepool

Notes to the Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
137 Boots Opticians
Middleton Grange Shopping Centre
Hartlepool
TS24 7RZ
England

These financial statements were authorised for issue by the Board on 22 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Roberts Eye Care Hartlepool Limited

trading as Boots Hartlepool

Notes to the Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	20% straight line
Shop fit	20% straight line
Professional equipment	20% straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Roberts Eye Care Hartlepool Limited

trading as Boots Hartlepool

Notes to the Financial Statements for the Year Ended 31 March 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 6).

4	Tangible assets

	Furniture, fittings and equipment  £	Fixtures and fittings £	Total £
Cost or valuation
At 1 April 2024	113,900	245,538	359,438
At 31 March 2025	113,900	245,538	359,438
Depreciation
At 1 April 2024	88,017	245,538	333,555
Charge for the year	9,382	-	9,382
At 31 March 2025	97,399	245,538	342,937
Carrying amount
At 31 March 2025	16,501	-	16,501
At 31 March 2024	25,882	-	25,882

5

Stocks

	2025 £	2024 £
Finished goods and goods for resale	27,000	27,000

Roberts Eye Care Hartlepool Limited

trading as Boots Hartlepool

Notes to the Financial Statements for the Year Ended 31 March 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	29,785	27,348
Prepayments	17,906	9,404
Other debtors	17,877	131,800
	65,568	168,552

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		5,381	5,250
Trade creditors		40,019	42,467
Taxation and social security		1,161	11,538
Accruals and deferred income		8,664	7,093
Other creditors		32,981	29,119
		88,206	95,467

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		24,625	30,137

A debenture has been lodged at Companies House, in favour of Natwest bank, with fixed and floating charges over all assets, dated 26 June 2017.