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REGISTERED NUMBER: 04366216 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

ROGER POPE OPTICIANS LIMITED

ROGER POPE OPTICIANS LIMITED (REGISTERED NUMBER: 04366216) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 8 |

| ROGER POPE OPTICIANS LIMITED |

COMPANY INFORMATION

for the year ended 30 June 2025

| DIRECTORS: | P Kotecha

| P Lake

| E J Anderson

| REGISTERED OFFICE: | 41 New Cavendish Street

| London

| W1G 9TW

| REGISTERED NUMBER: | 04366216 (England and Wales)

| ACCOUNTANTS: | BSR Bespoke Chartered Accountants

| Linden House

| Linden Close

| Tunbridge Wells

| Kent

| TN4 8HH

| BANKERS: | Barclays Bank plc

ROGER POPE OPTICIANS LIMITED (REGISTERED NUMBER: 04366216) |

BALANCE SHEET

30 June 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 84,826 |  | 72,431 |  |

84,826 |  | 72,431 |  |

CURRENT ASSETS

Stocks | 262,160 |  | 265,226 |  |

Debtors | 6 | 153,796 |  | 248,567 |  |

Cash at bank and in hand | 1,275,994 |  | 1,523,567 |  |

1,691,950 |  | 2,037,360 |  |

CREDITORS

Amounts falling due within one year | 7 | 381,015 |  | 372,924 |  |

NET CURRENT ASSETS | 1,310,935 |  | 1,664,436 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,395,761 |  | 1,736,867 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Retained earnings | 1,395,561 |  | 1,736,667 |  |

1,395,761 |  | 1,736,867 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

ROGER POPE OPTICIANS LIMITED (REGISTERED NUMBER: 04366216) |

BALANCE SHEET - continued

30 June 2025

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 Board of Directors and authorised for issue on 17 March 2026 and were signed on its behalf by:

P Kotecha - Director

ROGER POPE OPTICIANS LIMITED (REGISTERED NUMBER: 04366216) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 June 2025

1. | STATUTORY INFORMATION

| Roger Pope Opticians 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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

| Revenue is recognised when it is probable that future economic benefits will flow to the company from the sale of goods and services and is measured as the fair value of consideration which the company expects to receive from those transactions. Sales of goods are recognised at the point of sale or on delivery of the goods and when the risks and rewards of ownership have passed to the customer. Revenue from services is recognised when the services are provided.

| Revenue is recognised net of returns and of trade discounts and is shown exclusive of value added tax.

| Goodwill

| Goodwill, being the market value recognised on the transfer of the partnership in July 2002, is being written off evenly over its estimated useful life of twenty years

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property | - | in accordance with the lease term

| Fixtures and fittings | - | 25% on reducing balance

| Tangible fixed assets are initially measured at cost price, this can include transport, installation, legal and other such associated costs. After initial recognition the asset is subsequently measured under the cost model of cost, less depreciation, less any impairment losses.

| Subsequent day-to-day servicing of the assets will be recognised in the profit or loss in the period they are incurred. Only subsequent expenditure that can provide an incremental benefit will be capitalised.

| Stock

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Stocks are recognised on a first-in, first-out basis.

ROGER POPE OPTICIANS LIMITED (REGISTERED NUMBER: 04366216) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company enters into basic financial instruments that give rise to financial assets and financial liabilities including trade and other debtors, trade and other creditors, bank account balances, bank loans and other loans and borrowings and investments in certain non puttable and non convertible equity instruments.

| Debt instruments which are not payable or receivable within one year are initially accounted for at the transaction price and are subsequently accounted for at amortised cost using the effective interest method. Debt instruments payable and receivable within one year are measured at their undiscounted cash amounts. Where the debt instruments are treated as a financing transaction, then the financial asset or liability is measured at the present value of future cash flows based on a market rate of interest. Debt instruments which are treated as financial assets and accounted for at amortised cost are also assessed for impairment.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 9 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 355,000 |  |

| AMORTISATION

| At 1 July 2024

| and 30 June 2025 | 355,000 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | - |  |

ROGER POPE OPTICIANS LIMITED (REGISTERED NUMBER: 04366216) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 June 2025

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | and |

| property |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 July 2024 | 30,716 |  | 455,527 |  | 486,243 |  |

| Additions | - |  | 40,670 |  | 40,670 |  |

| At 30 June 2025 | 30,716 |  | 496,197 |  | 526,913 |  |

| DEPRECIATION

| At 1 July 2024 | 30,716 |  | 383,096 |  | 413,812 |  |

| Charge for year | - |  | 28,275 |  | 28,275 |  |

| At 30 June 2025 | 30,716 |  | 411,371 |  | 442,087 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  | 84,826 |  | 84,826 |  |

| At 30 June 2024 | - |  | 72,431 |  | 72,431 |  |

6. | DEBTORS

| 30.6.25 |  | 30.6.24

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 17,780 |  | 11,951 |  |

| Other debtors | 31,994 |  | 36,346 |  |

| Directors' loan accounts | - |  | 104,834 |  |

| Prepayments & accrued income | 66,540 |  | 45,236 |  |

116,314 |  | 198,367 |  |

| Amounts falling due after more than one year:

| Other debtors | 37,482 |  | 50,200 |  |

| Aggregate amounts | 153,796 |  | 248,567 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade creditors | 86,758 |  | 56,019 |  |

| Corporation tax | 192,457 |  | 199,930 |  |

| Social security and other taxes | 7,058 |  | 8,566 |  |

| VAT | 5,183 |  | 14,788 |  |

| Other creditors | 3,026 |  | 2,397 |  |

| Directors' loan accounts | 34 |  | - |  |

| Accrued expenses | 86,499 |  | 91,224 |  |

381,015 |  | 372,924 |  |

ROGER POPE OPTICIANS LIMITED (REGISTERED NUMBER: 04366216) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 June 2025

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 30.6.25 |  | 30.6.24

£ | £ |

| Within one year | 103,385 |  | 103,385 |  |

| Between one and five years | 310,155 |  | - |  |

413,540 |  | 103,385 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 June 2025 and 30 June 2024:

| 30.6.25 |  | 30.6.24

£ | £ |

| R K Pope

| Balance outstanding at start of year | 104,130 |  | 28,136 |  |

| Amounts advanced | - |  | 104,130 |  |

| Amounts repaid | (104,130 | ) | (28,136 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 104,130 |  |

| P Kotecha

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 866 |  | - |  |

| Amounts repaid | (866 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| Interest is charged by the company on overdrawn accounts at the statutory rate.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

ROGER POPE OPTICIANS LIMITED

The following reproduces the text of the report prepared for the directors 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 Directors 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 Roger Pope Opticians Limited for the year ended 30 June 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 Board of Directors of Roger Pope Opticians Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Roger Pope Opticians Limited and state those matters that we have agreed to state to the Board of Directors of Roger Pope Opticians Limited, as a body, 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 Roger Pope Opticians Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Roger Pope 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 profit of Roger Pope Opticians Limited. You consider that Roger Pope Opticians 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 Roger Pope 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.

BSR Bespoke Chartered Accountants

Linden House

Linden Close

Tunbridge Wells

Kent

TN4 8HH

17 March 2026