Company registration number 06643565 (England and Wales)
RR OPTOMETRY LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
RR OPTOMETRY LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
RR OPTOMETRY LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
1,920
6,504
Tangible assets
4
11,423
15,674
13,343
22,178
Current assets
Stocks
29,093
25,355
Debtors
5
48,160
51,072
Cash at bank and in hand
9,951
9,438
87,204
85,865
Creditors: amounts falling due within one year
6
(173,412)
(170,216)
Net current liabilities
(86,208)
(84,351)
Total assets less current liabilities
(72,865)
(62,173)
Creditors: amounts falling due after more than one year
7
-
0
(6,511)
Provisions for liabilities
501
(885)
Net liabilities
(72,364)
(69,569)
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
(72,464)
(69,669)
Total equity
(72,364)
(69,569)

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 15 May 2026
Mr R Randall
Director
Company registration number 06643565 (England and Wales)
RR OPTOMETRY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -
1
Accounting policies
Company information

RR Optometry Limited is a private company limited by shares incorporated in England and Wales. The registered office is Boots Opticians, 49 Lower Precinct, Coventry, CV1 1DS.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Turnover represents amounts receivable for goods and services provided in the normal course of business, net of trade discounts, VAT and other sales-related taxes.

Turnover is recognised as earned when, and to the extent that, the company obtains the right to consideration in the exchange for goods and services provided.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software
10% on cost
Patents & licences
10% on cost
1.5
Tangible fixed assets

Tangible fixed assets are measured at cost, net of depreciation and any impairment losses.

RR OPTOMETRY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 3 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% on cost
Fixtures and fittings
20% on cost
Computers
20% on cost
1.6
Stocks

Stocks of spectacles, contact lenses and related products are stated at the lower of cost and estimated selling price less costs to complete and sell.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease.

RR OPTOMETRY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
13
14
3
Intangible fixed assets
Software
Patents & licences
Total
£
£
£
Cost
At 1 November 2024 and 31 October 2025
14,400
130,000
144,400
Amortisation and impairment
At 1 November 2024
11,040
126,856
137,896
Amortisation charged for the year
1,440
3,144
4,584
At 31 October 2025
12,480
130,000
142,480
Carrying amount
At 31 October 2025
1,920
-
0
1,920
At 31 October 2024
3,360
3,144
6,504
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 November 2024
19,404
91,914
53,149
164,467
Additions
598
-
0
1,130
1,728
At 31 October 2025
20,002
91,914
54,279
166,195
Depreciation and impairment
At 1 November 2024
9,171
91,426
48,196
148,793
Depreciation charged in the year
3,450
390
2,139
5,979
At 31 October 2025
12,621
91,816
50,335
154,772
Carrying amount
At 31 October 2025
7,381
98
3,944
11,423
At 31 October 2024
10,233
488
4,953
15,674
RR OPTOMETRY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 5 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
38,899
34,936
Other debtors
9,261
16,136
48,160
51,072
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
6,210
10,980
Trade creditors
92,202
111,395
Corporation tax
20
-
0
Other taxation and social security
9,057
6,607
Other creditors
65,923
41,234
173,412
170,216
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
6,511
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of £1 each
100
100
100
100
9
Directors' transactions

The director operates a current loan amount with the company, which is debited with payments made by the company on behalf of the director and credited with funds introduced and undrawn director's fees. At the year end,

the amount outstanding to the director was £62,224 (2024 : £30,674) ; this amount being included in creditors amounts falling due within one year.

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