Registration number: 09604437

The Binocular Shop Ltd

Contents

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

The Binocular Shop Ltd

(Registration number: 09604437)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Current assets
Cash at bank and in hand		1	1
Capital and reserves
Called up share capital	4	1	1
Shareholders' funds		1	1

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 Companies Act 2006 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.

Approved and authorised by the Board on 21 April 2026 and signed on its behalf by:
 

......................................... Mr Grant Bowskill Director

The Binocular Shop Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1	General information

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

The address of its registered office is:
7 Budlake Units
Budlake Road
Marsh Barton Trading Estate
Exeter
EX2 8PY
United Kingdom

These financial statements were authorised for issue by the Board on 21 April 2026.

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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Cash and cash equivalents

	2025 £	2024 £
Other cash and cash equivalents	1	1

The Binocular Shop Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1

5	Parent and ultimate parent undertaking

The company's immediate parent is First Light Optics Holdings Limited, incorporated in England.