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Registration number: 12860353

Hampshire Eye Care Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Hampshire Eye Care Ltd

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 9

Hampshire Eye Care Ltd

(Registration number: 12860353)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 5 | 15,733 | 18,880
Tangible assets | 6 | 97,687 | 47,309
|  | 113,420 | 66,189
Current assets |  |  |
Stocks | 7 | 25,000 | 35,000
Debtors | 8 | 38,765 | 30,343
Cash at bank and in hand |  | 101,884 | 71,106
|  | 165,649 | 136,449
Creditors: Amounts falling due within one year | 9 | (103,164) | (101,398)
Net current assets |  | 62,485 | 35,051
Total assets less current liabilities |  | 175,905 | 101,240
Creditors: Amounts falling due after more than one year | 9 | (58,234) | (31,218)
Provisions for liabilities |  | (22,319) | (9,766)
Net assets |  | 95,352 | 60,256
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 95,252 | 60,156
Shareholders' funds |  | 95,352 | 60,256

Hampshire Eye Care Ltd

(Registration number: 12860353)
Balance Sheet as at 30 September 2025

For the financial year ending 30 September 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 her 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 15 May 2026

......................................... Mrs F M Hossain Director

Hampshire Eye Care Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 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:
48 Swan Centre
Boots Opticians
Eastleigh
SO50 5SF

These financial statements were authorised for issue by the director on 15 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 value added tax.
The company recognises revenue when the the goods and services are provided to the customer.

Tax

The tax expense for the period comprises current and 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.

Hampshire Eye Care Ltd

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

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
Professional Equipment | 20% Straight Line
Fixtures & Fittings | 20% Straight Line
Motor Vehicles | 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 | Over 10 years

Hampshire Eye Care Ltd

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

Stocks

Stocks are stated at the lower of cost and estimated selling price, after making allowance for obsolete and slow moving items. Cost is determined using the first-in, first-out (FIFO) method.

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 in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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 11 (2024 - 14).

Hampshire Eye Care Ltd

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

4 | Profit before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 31,325 | 27,685
Amortisation expense | 3,147 | 3,147

Hampshire Eye Care Ltd

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

5 | Intangible assets

| Franchise fee £ | Total £
Cost or valuation
At 1 October 2024 | 31,467 | 31,467
At 30 September 2025 | 31,467 | 31,467
Amortisation
At 1 October 2024 | 12,587 | 12,587
Amortisation charge | 3,147 | 3,147
At 30 September 2025 | 15,734 | 15,734
Carrying amount
At 30 September 2025 | 15,733 | 15,733
At 30 September 2024 | 18,880 | 18,880

6 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Professional and other equipments £ | Total £
Cost or valuation
At 1 October 2024 | 69,417 | - | 58,097 | 127,514
Additions | 5,035 | 60,550 | 16,118 | 81,703
At 30 September 2025 | 74,452 | 60,550 | 74,215 | 209,217
Depreciation
At 1 October 2024 | 40,155 | - | 40,050 | 80,205
Charge for the year | 16,076 | 2,018 | 13,231 | 31,325
At 30 September 2025 | 56,231 | 2,018 | 53,281 | 111,530
Carrying amount
At 30 September 2025 | 18,221 | 58,532 | 20,934 | 97,687
At 30 September 2024 | 29,262 | - | 18,047 | 47,309

7 | Stocks

| 2025 £ | 2024 £
Other inventories | 25,000 | 35,000

Hampshire Eye Care Ltd

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

8 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 15,120 | 16,688
Prepayments | 23,645 | 13,655
| 38,765 | 30,343

Hampshire Eye Care Ltd

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

9 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 18,009 | 13,129
Trade creditors |  | 60,519 | 57,413
Taxation and social security |  | 11,061 | 14,360
Accruals and deferred income |  | 7,121 | 13,417
Other creditors |  | 6,454 | 3,079
|  | 103,164 | 101,398

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £18,009 (2024 - £13,129).

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 58,234 | 31,218

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £58,234 (2024 - £30,502).