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Registered Number: 14162805


 

 

 

SPECTACLES SHOP LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 July 2024

End date: 30 June 2025

Spectacles Shop Limited
Contents Page
For the year ended 30 June 2025
Accountants' report on the unaudited financial statements to the directors of Spectacles Shop Limited.


In accordance with our terms of engagement and in order to assist you to fulfill your duties under the Companies Act 2006, we have compiled the financial statements of the company for the period ended period ended year ended 30 June 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.


This report is made to the company's Board of Directors, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company's Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's Board of Directors, as a body, for our work or for this report.


You have acknowledged on the Balance Sheet as at period ended year ended 30 June 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the period.


We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.








....................................................

Abbey & Co Associates Ltd
1st Floor, Abbey House
270-272 Lever Street
Bolton
BL3 6PD
26 May 2026
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 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 34,387    44,040 
34,387    44,040 
Current assets      
Debtors 3,356    5,221 
Cash at bank and in hand 323,742    106,671 
327,098    111,892 
Creditors: amount falling due within one year (167,881)   (123,226)
Net current assets 159,217    (11,334)
 
Total assets less current liabilities 193,604    32,706 
Creditors: amount falling due after more than one year (135,023)   - 
Provisions for liabilities (4,144)   - 
Net assets 54,437    32,706 
 

Capital and reserves 		     
Called up share capital 1    1 
Profit and loss account 54,436    32,705 
Shareholders' funds 54,437    32,706 
 


For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 26 May 2026 and were signed on its behalf by:


-------------------------------
Kashif Ahmed
Director
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General Information
Spectacles Shop Limited is a private company, limited by shares, registered in , registration number 14162805, registration address 2nd Floor Peel House,, 2 Chorley Old Road, Bolton, BL1 3AA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 16% Straight Line
Fixtures and Fittings 25% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 7 (2024 : 7).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Total
  £   £   £
At 01 July 2024 40,760    12,933    53,693 
Additions -    -    - 
Disposals -    -    - 
At 30 June 2025 40,760    12,933    53,693 
Depreciation
At 01 July 2024 6,420    3,233    9,653 
Charge for year 6,420    3,233    9,653 
On disposals -    -    - 
At 30 June 2025 12,840    6,466    19,306 
Net book values
Closing balance as at 30 June 2025 27,920    6,467    34,387 
Opening balance as at 01 July 2024 34,340    9,700    44,040 


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