Bromley Cross Opticians Limited

Bromley Cross Opticians Limited
Contents Page
For the year ended 31 August 2025

Statement of financial position	1
Notes to the financial statements	2

Bromley Cross Opticians Limited
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	44,706	27,982
		44,706	27,982
Current assets
Stocks		38,439	39,352
Debtors		222,274	208,446
Cash at bank and in hand		10,756	10,095
		271,469	257,893
Creditors: amount falling due within one year		(22,884)	(32,401)
Net current assets		248,585	225,492

Total assets less current liabilities		293,291	253,474
Provisions for liabilities		(8,704)	(5,512)
Net assets		284,587	247,962

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		284,487	247,862
Shareholders' funds		284,587	247,962

For the year ended 31 August 2025 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 accounts for the year in question 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 accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 03 December 2025 and were signed by:

-------------------------------
Philip Alan Kynaston
Director

1

Bromley Cross Opticians Limited
Notes to the Abridged Financial Statements
For the year ended 31 August 2025

General Information

Bromley Cross Opticians Limited is a private company, limited by shares, registered in England and Wales, registration number 04782231, registration address 494 Darwen Road, Bromley Cross, Bolton, Lancashire, BL7 9DX.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 4 (2024 : 3).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 September 2024	94,997	94,997
Additions	31,625	31,625
Disposals	-	-
At 31 August 2025	126,622	126,622
Depreciation
At 01 September 2024	67,015	67,015
Charge for year	14,901	14,901
On disposals	-	-
At 31 August 2025	81,916	81,916
Net book values
Closing balance as at 31 August 2025	44,706	44,706
Opening balance as at 01 September 2024	27,982	27,982

4.

Share Capital

Authorised
100 Class A shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

2


Registered Number: 04782231
England and Wales
BROMLEY CROSS OPTICIANS LIMITED

Abridged Accounts

Period of accounts Start date: 01 September 2024 End date: 31 August 2025