Registration number: 09344633

Wimborne Optical Ltd

trading as Boots Opticians Wimborne

Contents

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

Wimborne Optical Ltd

trading as Boots Opticians Wimborne

(Registration number: 09344633)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	11,149	17,956
Current assets
Stocks	6	73,216	63,869
Debtors	7	829,808	654,095
Cash at bank and in hand		260	135
		903,284	718,099
Creditors: Amounts falling due within one year	8	(414,733)	(425,356)
Net current assets		488,551	292,743
Total assets less current liabilities		499,700	310,699
Creditors: Amounts falling due after more than one year	8	-	(48,611)
Provisions for liabilities		(2,787)	(2,929)
Net assets		496,913	259,159
Capital and reserves
Called up share capital		1	1
Retained earnings		496,912	259,158
Shareholders' funds		496,913	259,159

Wimborne Optical Ltd

trading as Boots Opticians Wimborne

(Registration number: 09344633)
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

Wimborne Optical Ltd

trading as Boots Opticians Wimborne

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:
Boots Opticians Wimborne
1 The Square
Wimborne
Dorset
BH21 1JA

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.

Wimborne Optical Ltd

trading as Boots Opticians Wimborne

Notes to the 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.

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
Plant and machinery	20% Straight line
Office equipment	33% Straight line and 20% Straight line
Fixtures and fittings	20% Reducing balance
Shop refit	20% 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.

Wimborne Optical Ltd

trading as Boots Opticians Wimborne

Notes to the 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 15 (2024 - 16).

4	Intangible assets

	Franchise Fee £	Total £
Cost or valuation
At 1 December 2024	4,000	4,000
At 30 November 2025	4,000	4,000
Amortisation
At 1 December 2024	4,000	4,000
At 30 November 2025	4,000	4,000
Carrying amount
At 30 November 2025	-	-

Wimborne Optical Ltd

trading as Boots Opticians Wimborne

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

5	Tangible assets

	Furniture, fittings and equipment  £	Plant and machinery £	Total £
Cost or valuation
At 1 December 2024	201,361	137,348	338,709
Additions	-	985	985
At 30 November 2025	201,361	138,333	339,694
Depreciation
At 1 December 2024	184,758	135,995	320,753
Charge for the year	7,224	568	7,792
At 30 November 2025	191,982	136,563	328,545
Carrying amount
At 30 November 2025	9,379	1,770	11,149
At 30 November 2024	16,603	1,353	17,956

6

Stocks

	2025 £	2024 £
Finished goods and goods for resale	73,216	63,869

Wimborne Optical Ltd

trading as Boots Opticians Wimborne

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

7

Debtors

Current	Note	2025 £	2024 £
Trade debtors		113,454	72,269
Amounts owed by related parties		705,332	550,293
Prepayments		11,022	31,087
Other debtors		-	446
		829,808	654,095

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		60,332	60,905
Trade creditors		127,941	122,785
Taxation and social security		18,511	41,462
Accruals and deferred income		26,744	16,357
Other creditors		181,205	183,847
		414,733	425,356

Creditors include bank loans and hire purchase contracts which are secured of £60,332 (2024 - £60,905).

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		-	48,611

Creditors include bank loans and hire purchase contracts which are secured of £Nil (2024 - £48,611).