Registration number: 06655700

Roberts Eyecare Limited

Contents

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

Roberts Eyecare Limited

(Registration number: 06655700)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	76,662	88,477
Tangible assets	5	140,547	71,738
		217,209	160,215
Current assets
Stocks	6	11,000	11,000
Debtors	7	156,158	155,011
Cash at bank and in hand		399,827	468,968
		566,985	634,979
Creditors: Amounts falling due within one year	8	(263,615)	(290,349)
Net current assets		303,370	344,630
Total assets less current liabilities		520,579	504,845
Creditors: Amounts falling due after more than one year	8	(4,229)	(19,744)
Provisions for liabilities		(35,137)	(17,934)
Net assets		481,213	467,167
Capital and reserves
Called up share capital		100	100
Retained earnings		481,113	467,067
Shareholders' funds		481,213	467,167

Roberts Eyecare Limited

(Registration number: 06655700)
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 26 June 2026
 

......................................... Mrs E Roberts Director

Roberts Eyecare Limited

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:
Boots Opticians Hotspur Way
Eldon Square
Newcastle Upon Tyne
NE1 7XE

These financial statements were authorised for issue by the director on 26 June 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.

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.

Roberts Eyecare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

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
Fixtures and fittings	20% Straight line
Office equipment	20% Straight line and 33% 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	10% 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.

Roberts Eyecare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 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 19 (2024 - 18).

Roberts Eyecare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4	Intangible assets

	Franchise Fee  £	Total £
Cost or valuation
At 1 October 2024	317,891	317,891
At 30 September 2025	317,891	317,891
Amortisation
At 1 October 2024	229,414	229,414
Amortisation charge	11,815	11,815
At 30 September 2025	241,229	241,229
Carrying amount
At 30 September 2025	76,662	76,662
At 30 September 2024	88,477	88,477

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Plant and machinery £	Total £
Cost or valuation
At 1 October 2024	74,079	49,588	47,550	171,217
Additions	135,281	-	-	135,281
Transfers	(20,803)	-	20,803	-
At 30 September 2025	188,557	49,588	68,353	306,498
Depreciation
At 1 October 2024	33,098	19,835	46,546	99,479
Charge for the year	45,002	9,918	11,552	66,472
Transfers	(5,373)	-	5,373	-
At 30 September 2025	72,727	29,753	63,471	165,951
Carrying amount
At 30 September 2025	115,830	19,835	4,882	140,547
At 30 September 2024	40,981	29,753	1,004	71,738

Roberts Eyecare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

6

Stocks

	2025 £	2024 £
Finished goods and goods for resale	11,000	11,000

7

Debtors

Current	2025 £	2024 £
Trade debtors	23,986	17,470
Prepayments	34,842	37,832
Other debtors	97,330	99,709
	156,158	155,011

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		16,546	20,903
Trade creditors		154,985	153,259
Taxation and social security		31,925	48,007
Accruals and deferred income		57,181	57,173
Other creditors		2,978	11,007
		263,615	290,349

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £16,546 (2024 - £20,903).

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		4,229	19,744

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £4,229 (2024 - £19,744).

A debenture has been lodged at Companies House, in favour of Natwest bank, with fixed and floating charges over all assets, dated 26th August 2008.