Registration number: 07926636

Zabir Ali Optical Ltd

trading as Boots Opticians New Milton

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

Zabir Ali Optical Ltd

trading as Boots Opticians New Milton

(Registration number: 07926636)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	5,650	9,495
Current assets
Stocks	6	61,588	55,266
Debtors	7	641,990	576,259
Cash at bank and in hand		50	50
		703,628	631,575
Creditors: Amounts falling due within one year	8	(381,873)	(277,719)
Net current assets		321,755	353,856
Total assets less current liabilities		327,405	363,351
Creditors: Amounts falling due after more than one year	8	(156,454)	(213,493)
Provisions for liabilities		(3,302)	(2,374)
Net assets		167,649	147,484
Capital and reserves
Called up share capital		1	1
Retained earnings		167,648	147,483
Shareholders' funds		167,649	147,484

Zabir Ali Optical Ltd

trading as Boots Opticians New Milton

(Registration number: 07926636)
Balance Sheet as at 30 November 2025

For the financial year ending 30 November 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 5 May 2026
 

......................................... Mr Z Ali Director

Zabir Ali Optical Ltd

trading as Boots Opticians New Milton

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

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

The address of its registered office is:
2 West Borough
Wimborne
Dorset
BH21 1NF
United Kingdom

The principal place of business is:
Boots Opticians New Milton
20 Station Road
New Milton
Hampshire
BH25 6JX
United Kingdom

These financial statements were authorised for issue by the director on 5 May 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Zabir Ali Optical Ltd

trading as Boots Opticians New Milton

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computers	4 Year Straight Line
Fixtures and fittings	4 to 5 Year Straight Line
Plant and equipment	5 Year Straight Line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Franchise fee	20% Straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Zabir Ali Optical Ltd

trading as Boots Opticians New Milton

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 9 (2024 - 10).

4	Intangible assets

	Franchise fee £	Total £
Cost or valuation
At 1 December 2024	60,000	60,000
At 30 November 2025	60,000	60,000
Amortisation
At 1 December 2024	60,000	60,000
At 30 November 2025	60,000	60,000
Carrying amount
At 30 November 2025	-	-

Zabir Ali Optical Ltd

trading as Boots Opticians New Milton

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

5	Tangible assets

	Furniture, fittings and equipment  £	Plant and equipment £	Total £
Cost or valuation
At 1 December 2024	265,420	146,004	411,424
Additions	967	-	967
At 30 November 2025	266,387	146,004	412,391
Depreciation
At 1 December 2024	256,174	145,755	401,929
Charge for the year	4,762	50	4,812
At 30 November 2025	260,936	145,805	406,741
Carrying amount
At 30 November 2025	5,451	199	5,650
At 30 November 2024	9,246	249	9,495

6

Stocks

	2025 £	2024 £
Finished goods and goods for resale	61,588	55,266

7

Debtors

Current	Note	2025 £	2024 £
Trade debtors		18,270	14,509
Amounts owed by related parties	11	596,054	534,104
Prepayments		27,661	27,646
Other debtors		5	-
		641,990	576,259

Zabir Ali Optical Ltd

trading as Boots Opticians New Milton

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	105,608	73,946
Trade creditors		99,849	83,499
Amounts owed to group undertakings and undertakings in which the company has a participating interest	11	40,614	320
Taxation and social security		44,724	95,213
Accruals and deferred income		45,646	18,534
Other creditors		45,432	6,207
		381,873	277,719

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	156,454	213,493

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	156,454	213,493

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	80,544	52,129
Bank overdrafts	25,064	21,817
	105,608	73,946

10	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

Zabir Ali Optical Ltd

trading as Boots Opticians New Milton

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

	2025 £	2024 £
Not later than one year	12,046	12,046

The amount of non-cancellable operating lease payments recognised as an expense during the year was £10,660 (2024 - £14,485).

11	Related party transactions

The company has taken advantage of the exemption available in Section 33.1A of FRS 102 whereby it has disclosed transactions with the ultimate parent company or any wholly owned subsidiary undertaking of the group.