Acorah Software Products - Accounts Production 18.1.170 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 04678401 Mr Timothy Barrett Mrs Lindsey James Mr Timothy Barrett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04678401 2024-12-31 04678401 2025-12-31 04678401 2025-01-01 2025-12-31 04678401 frs-core:CurrentFinancialInstruments 2025-12-31 04678401 frs-core:Non-currentFinancialInstruments 2025-12-31 04678401 frs-core:ComputerEquipment 2025-01-01 2025-12-31 04678401 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 04678401 frs-core:FurnitureFittings 2025-01-01 2025-12-31 04678401 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 04678401 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04678401 frs-core:OtherResidualIntangibleAssets 2025-12-31 04678401 frs-core:OtherResidualIntangibleAssets 2024-12-31 04678401 frs-core:PlantMachinery 2025-12-31 04678401 frs-core:PlantMachinery 2025-01-01 2025-12-31 04678401 frs-core:PlantMachinery 2024-12-31 04678401 frs-core:ShareCapital 2025-12-31 04678401 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04678401 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04678401 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04678401 frs-bus:SmallEntities 2025-01-01 2025-12-31 04678401 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 04678401 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04678401 frs-bus:Director1 2025-01-01 2025-12-31 04678401 frs-bus:Director2 2025-01-01 2025-12-31 04678401 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 04678401 frs-countries:EnglandWales 2025-01-01 2025-12-31 04678401 2023-12-31 04678401 2024-12-31 04678401 2024-01-01 2024-12-31 04678401 frs-core:CurrentFinancialInstruments 2024-12-31 04678401 frs-core:Non-currentFinancialInstruments 2024-12-31 04678401 frs-core:ShareCapital 2024-12-31 04678401 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04678401
BCK Opticians Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Accountwise Ltd
BCK Opticians Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
BCK Opticians Limited
Accountant's Report
For The Year Ended 31 December 2025
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of BCK Opticians Limited for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of BCK Opticians Limited for the year ended 31 December 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of BCK Opticians Limited , as a body, in accordance with the terms of our engagement letter dated 27 June 2024. Our work has been undertaken solely to prepare for your approval the accounts of BCK Opticians Limited and state those matters that we have agreed to state to the directors of BCK Opticians Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BCK Opticians Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that BCK Opticians Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of BCK Opticians Limited . You consider that BCK Opticians Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of BCK 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 financial statements.

13/03/2026

Accountwise Ltd
198 Finchampstead Road
Wokingham
Berkshire
RG40 3HB
Page 1
Page 2
BCK Opticians Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 04678401

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 95,141 |  | 88,303
|  |  | 95,141 |  | 88,303
CURRENT ASSETS
Stocks | 6 | 41,619 |  | 40,940 |
Debtors | 7 | 65,335 |  | 70,242 |
Cash at bank and in hand |  | 36,062 |  | 29,433 |
|  | 143,016 |  | 140,615 |
Creditors: Amounts Falling Due Within One Year | 8 | (127,788 ) |  | (98,911 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 15,228 |  | 41,704
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 110,369 |  | 130,007
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (44,494 ) |  | (45,552 )
NET ASSETS |  |  | 65,875 |  | 84,455
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 65,775 |  | 84,355
SHAREHOLDERS' FUNDS |  |  | 65,875 |  | 84,455

Page 2
Page 3
BCK Opticians Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 Timothy Barrett Director | Mrs Lindsey James Director
13/03/2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
BCK Opticians Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
BCK Opticians Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04678401 . The registered office is 15 Peach Street, Wokingham, Berkshire, RG40 1XJ.
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
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Goodwill is being written off in equal instalments over its estimated economic life of 20 years.
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 | over 50 years
Leasehold | over the lease term
Plant & Machinery | over 4 years
Fixtures & Fittings | over 4 years
Computer Equipment | over 4 years

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 4
Page 5
BCK Opticians Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 5)
6 5
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 212,000
As at 31 December 2025 | 212,000
Amortisation
As at 1 January 2025 | 212,000
As at 31 December 2025 | 212,000
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

Page 5
Page 6
BCK Opticians Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 January 2025 | 207,009
Additions | 20,668
As at 31 December 2025 | 227,677
Depreciation
As at 1 January 2025 | 118,706
Provided during the period | 13,830
As at 31 December 2025 | 132,536
Net Book Value
As at 31 December 2025 | 95,141
As at 1 January 2025 | 88,303

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 41,619 |  | 40,940

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 32,514 |  | 58,870
Other debtors | 32,821 |  | 11,372
| 65,335 |  | 70,242

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 66,202 |  | 39,169
Other loans | 20,777 |  | 14,016
Other creditors | 1,399 |  | 4,263
Taxation and social security | 39,410 |  | 41,463
| 127,788 |  | 98,911

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 44,494 |  | 45,552

Page 6
Page 7
BCK Opticians Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 7