Registration number: 12860353

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).