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Registered Number: 05925287
England and Wales
SCOTTS OPTICIANS LIMITED
Unaudited Financial Statements
Period of accounts Start date: 30 September 2024 End date: 29 September 2025

Scotts Opticians Limited Contents Page For the year ended 29 September 2025
Company Information | 1
Statement of Financial Position | 2

Scotts Opticians Limited Company Information For the year ended 29 September 2025
Director | Mohammed Sajjad
Registered Number | 05925287
Registered Office | Ross Community Hospital Alton Street Ross-On-Wye Herefordshire HR9 5AD
1

Scotts Opticians Limited Statement of Financial Position As at 29 September 2025
|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ | £ |  | £ | £
Fixed assets |  |  | 19,255 |  |  | 13,390
Current assets |  | 29,492 |  |  | 29,718 |
Creditors: amount falling due within one year |  | (20,299) |  |  | (19,308) |
Net current assets |  |  | 9,193 |  |  | 10,410
Total assets less current liabilities |  |  | 28,448 |  |  | 23,800
Net assets |  |  | 28,448 |  |  | 23,800
Capital and reserves |  |  | 28,448 |  |  | 23,800
NOTES TO THE ACCOUNTS General Information Scotts Opticians Limited is a private company, limited by shares, registered in England and Wales, registration number 05925287, registration address Ross Community Hospital, Alton Street, Ross-On-Wye, Herefordshire, HR9 5AD. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 105 – 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. 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 Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past reporting periods using the tax rates and laws that that have been enacted or substantively enacted by the reporting date. 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. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years. 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 | 10% Reducing Balance
Fixtures and Fittings | 10% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £
At 30 September 2024 | 33,320 |  | 24,925 |  | 58,245
Additions | 8,005 |  | - |  | 8,005
Disposals | - |  | - |  | -
At 29 September 2025 | 41,325 |  | 24,925 |  | 66,250
Depreciation
At 30 September 2024 | 23,168 |  | 21,688 |  | 44,856
Charge for year | 1,816 |  | 324 |  | 2,140
On disposals | - |  | - |  | -
At 29 September 2025 | 24,984 |  | 22,012 |  | 46,996
Net book values
Closing balance as at 29 September 2025 | 16,341 |  | 2,913 |  | 19,254
Opening balance as at 30 September 2024 | 10,152 |  | 3,237 |  | 13,389
3. | Average number of employees Average number of employees during the year was 6 (2024 : 6).
For the year ended 29 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. The director acknowledges 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 in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 14 May 2026 and were signed by:
-------------------------------- Mohammed Sajjad Director
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