Cargills Optometrists LLP

	Page
Balance Sheet	1—2
Reconciliation of Members' Interests	3—5
Notes to the Financial Statements	5—6

Registered number: OC444135

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		197,070		227,732

			197,070		227,732
CURRENT ASSETS
Stocks	5	221,193		203,445
Debtors	6	36,930		48,061
Cash at bank and in hand		210,337		287,138

		468,460		538,644
Creditors: Amounts Falling Due Within One Year	7	(92,275 )		(95,908 )

NET CURRENT ASSETS (LIABILITIES)			376,185		442,736

TOTAL ASSETS LESS CURRENT LIABILITIES			573,255		670,468

NET ASSETS ATTRIBUTABLE TO MEMBERS			573,255		670,468

REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability		-		265,782
Other amounts		573,255		404,686

			573,255		670,468

			573,255		670,468

TOTAL MEMBERS' INTEREST
Loans and other debts due to members			573,255		670,468

			573,255		670,468

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Cargills Optometrists LLP

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

The financial statements were approved by the members on 9 June 2026 and were signed on their behalf by:

Mr B Dalton Designated Member	Ms N Stringer Designated Member	Mr M Thomason Designated Member
Mr P Thompson Designated Member
09/06/2026

The notes on pages 5 to 6 form part of these financial statements.

	EQUITY
	Members' other interests
	Members'Capital classified as Equity	Revaluation Reserve	Other Reserves	Total Equity
	£	£	£	£
Profit/(loss) for the financial year available for discretionary division among members	-	-	404,686	404,686

Members' interests after profit/(loss) for the year	-	-	404,686	404,686
Other divisions of profits (losses)	-	-	(404,686)	(404,686)
Introduced by members	-	-	-	-
Repayment of Capital	-	-	-	-

Amounts due to members	-	-	-	-

As at 31 December 2024 and 1 January 2025	-	-	-	-


Profit/(loss) for the financial year available for discretionary division among members	-	-	357,577	357,577

Members' interests after profit/(loss) for the year	-	-	357,577	357,577
Other divisions of profits (losses)	-	-	(357,577)	(357,577)
Drawings	-	-	-	-
Repayment of Capital	-	-	-	-

Amounts due to members	-	-	-	-

As at 31 December 2025	-	-	-	-

	DEBT
	Loans and other debts due to members less any amounts due from members in debtors
	Members'Capital classified as Debt	Other amounts	Total Debts	Total members' interest
	£	£	£	£
Profit/(loss) for the financial year available for discretionary division among members	-	-	-	404,686

Members' interests after profit/(loss) for the year	-	-	-	404,686
Other divisions of profits (losses)	-	404,686	404,686	-
Introduced by members	597,226	-	597,226	597,226
Repayment of Capital	(331,444)	-	(331,444)	(331,444)

Amounts due to members	265,782	404,686	670,468	-

As at 31 December 2024 and 1 January 2025	265,782	404,686	670,468	670,468


Profit/(loss) for the financial year available for discretionary division among members	-	-	-	357,577

Members' interests after profit/(loss) for the year	265,782	404,686	670,468	1,028,045

...CONTINUED

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Cargills Optometrists LLP

Reconciliation of Members' Interests (continued)

For The Year Ended 31 December 2025

Other divisions of profits (losses)	-	357,577	357,577	-
Drawings	-	(189,008)	(189,008)	(189,008)
Repayment of Capital	(265,782)	-	(265,782)	(265,782)

Amounts due to members	-	573,255	573,255	-

As at 31 December 2025	-	573,255	573,255	573,255

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Cargills Optometrists LLP

Notes to the Financial Statements

For The Year Ended 31 December 2025

1. General Information

Cargills Optometrists LLP is a limited liability partnership, incorporated in England & Wales, registered number OC444135 . The Registered Office is 1-2 Rhodium Point Spindle Close, Hawkinge, Folkestone, Kent, CT18 7TQ.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	10 years straight line
Fixtures & Fittings	10 years straight line
Computer Equipment	5 years straight line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Cargills Optometrists LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 15 (2024: 15)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	254,830	6,808	6,987	268,625
Additions	2,495	-	6,840	9,335

As at 31 December 2025	257,325	6,808	13,827	277,960

Depreciation
As at 1 January 2025	35,478	2,061	3,354	40,893
Provided during the period	35,849	1,815	2,333	39,997

As at 31 December 2025	71,327	3,876	5,687	80,890

Net Book Value
As at 31 December 2025	185,998	2,932	8,140	197,070

As at 1 January 2025	219,352	4,747	3,633	227,732

5. Stocks

	2025	2024
	£	£
Stock	218,858	199,180
Work in progress	2,335	4,265

	221,193	203,445

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	18,556	14,125
Other debtors	18,374	33,936

	36,930	48,061

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	77,884	80,453
Other creditors	5,321	8,087
Taxation and social security	9,070	7,368

	92,275	95,908

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