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Registered number: 09471541
Bains Optical Healthcare Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09471541
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1 1
Tangible Assets 5 19,540 20,423
Investments 6 24,660 24,660
44,201 45,084
CURRENT ASSETS
Stocks 11,222 11,615
Debtors 7 52,936 63,548
Cash at bank and in hand 11,068 20,108
75,226 95,271
Creditors: Amounts Falling Due Within One Year 8 (23,996 ) (32,714 )
NET CURRENT ASSETS (LIABILITIES) 51,230 62,557
TOTAL ASSETS LESS CURRENT LIABILITIES 95,431 107,641
Creditors: Amounts Falling Due After More Than One Year 9 (49,497 ) (52,854 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,603 ) (3,880 )
NET ASSETS 43,331 50,907
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 43,329 50,905
SHAREHOLDERS' FUNDS 43,331 50,907
Page 1
Page 2
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr H S Bains
Director
3 January 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Bains Optical Healthcare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09471541 . The registered office is 160 - 162 Hednesford Road, Heath Hayes, Cannock, Staffordshire, WS12 3DZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods and services - Turnover from the sale of goods and services is recognised when significant risks and rewards of ownership have transferred to the buyer. This is usually when the buyer has received the goods of service
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Not provided
Plant & Machinery 15% - reducing balance
Fixtures & Fittings 15%- reducing balance
Computer Equipment 33% - on cost
2.5. Stocks and Work in Progress
Stocks is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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2.8. Debtors and creditors receivable or payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
2.9. Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs.
Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

2.10. Fixed Assets Investments
Investments are recognised at fair value, initially being the transaction price including transaction costs.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2024 1
As at 31 August 2025 1
Net Book Value
As at 31 August 2025 1
As at 1 September 2024 1
5. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 September 2024 5,841 65,724 71,565
Additions - 1,534 1,534
As at 31 August 2025 5,841 67,258 73,099
Depreciation
As at 1 September 2024 - 51,142 51,142
Provided during the period - 2,417 2,417
As at 31 August 2025 - 53,559 53,559
Net Book Value
As at 31 August 2025 5,841 13,699 19,540
As at 1 September 2024 5,841 14,582 20,423
Page 4
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6. Investments
Unlisted
£
Cost
As at 1 September 2024 24,660
As at 31 August 2025 24,660
Provision
As at 1 September 2024 -
As at 31 August 2025 -
Net Book Value
As at 31 August 2025 24,660
As at 1 September 2024 24,660
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 4,866 4,391
Other debtors 48,070 59,157
52,936 63,548
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 8,428 16,332
Bank loans and overdrafts 3,357 3,150
Other creditors 7,226 6,791
Taxation and social security 4,985 6,441
23,996 32,714
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 49,497 52,854
10. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary A shares of £ 0.01 each 1 1
100 Ordinary B shares of £ 0.01 each 1 1
2 2
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11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 August 2025
£ £ £ £ £
Mr Harjeet Bains 15,355 - 11,418 - 3,937
The above loan is unsecured and repayable on demand.
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