Registration number: 09978789

Weymouth Optical Ltd
trading as Boots Opticians Weymouth

Contents

Balance Sheet	1 to 2
Notes to the Financial Statements	3 to 7

Weymouth Optical Ltd
trading as Boots Opticians Weymouth

(Registration number: 09978789)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	20,234	24,654
Current assets
Stocks	6	39,506	38,577
Debtors	7	236,685	142,175
Cash at bank and in hand		100	1,336
		276,291	182,088
Creditors: Amounts falling due within one year	8	(223,920)	(249,678)
Net current assets/(liabilities)		52,371	(67,590)
Total assets less current liabilities		72,605	(42,936)
Creditors: Amounts falling due after more than one year	8	(178,104)	(18,201)
Net liabilities		(105,499)	(61,137)
Capital and reserves
Called up share capital		100	100
Retained earnings		(105,599)	(61,237)
Shareholders' deficit		(105,499)	(61,137)

Weymouth Optical Ltd
trading as Boots Opticians Weymouth

(Registration number: 09978789)
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

Weymouth Optical Ltd
trading as Boots Opticians Weymouth

Notes to the 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:
16 St Marys Street
Weymouth
DT4 8PB
England

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.

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.

Weymouth Optical Ltd
trading as Boots Opticians Weymouth

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

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
Office equipment	33% Straight line
Fixtures and Fittings	20% Straight line
Plant and machinery	20% Straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

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

Weymouth Optical Ltd
trading as Boots Opticians Weymouth

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

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.

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.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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 6 (2024 - 8).

Weymouth Optical Ltd
trading as Boots Opticians Weymouth

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

4	Intangible assets

	Franchise fee £	Total £
Cost or valuation
At 1 December 2024	120,000	120,000
At 30 November 2025	120,000	120,000
Amortisation
At 1 December 2024	120,000	120,000
At 30 November 2025	120,000	120,000
Carrying amount
At 30 November 2025	-	-

5	Tangible assets

	Furniture, fittings and equipment  £	Plant and machinery £	Total £
Cost or valuation
At 1 December 2024	124,427	87,433	211,860
Additions	272	4,384	4,656
At 30 November 2025	124,699	91,817	216,516
Depreciation
At 1 December 2024	120,243	66,963	187,206
Charge for the year	2,830	6,246	9,076
At 30 November 2025	123,073	73,209	196,282
Carrying amount
At 30 November 2025	1,626	18,608	20,234
At 30 November 2024	4,184	20,470	24,654

6

Stocks

	2025 £	2024 £
Finished goods and goods for resale	39,506	38,577

Weymouth Optical Ltd
trading as Boots Opticians Weymouth

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

7

Debtors

	2025 £	2024 £
Trade debtors	17,846	19,072
Prepayments	7,203	1,585
Other debtors	211,636	121,518
	236,685	142,175

Current	2025 £	2024 £
Trade debtors	17,846	19,072
Prepayments	7,203	1,585
Other debtors	211,636	121,518
	236,685	142,175

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		87,568	18,091
Trade creditors		43,384	45,849
Taxation and social security		8,515	4,049
Accruals and deferred income		2,010	19,429
Other creditors		82,443	162,260
		223,920	249,678

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £70,797 (2024 - £7,984).

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		178,104	18,201

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £178,103 (2024 - £13,308).