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Company Registration No. 14603775 (England and Wales)
P And B Eyecare Ltd Unaudited accounts for the year ended 31 January 2026
P And B Eyecare Ltd Unaudited accounts Contents
Page
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P And B Eyecare Ltd Company Information for the year ended 31 January 2026
Directors
Mrs Bronagh Cooke Mr Philip Cooke
Company Number
14603775 (England and Wales)
Registered Office
Suite 212 Oakland House 21 Hope Carr Road Leigh, Wigan Wigan WN7 3ET United Kingdom
Accountants
HHK Accountancy Services Ltd Suite 212 Oakland House 21 Hope Carr Road Leigh, Wigan WN7 3ET
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P And B Eyecare Ltd Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
11,435 
13,903 
Current assets
Debtors
432 
(3,549)
Cash at bank and in hand
141,630 
105,015 
142,062 
101,466 
Creditors: amounts falling due within one year
(73,501)
(55,994)
Net current assets
68,561 
45,472 
Net assets
79,996 
59,375 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
79,896 
59,275 
Shareholders' funds
79,996 
59,375 
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2026 and were signed on its behalf by
Mr Philip Cooke Director Company Registration No. 14603775
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P And B Eyecare Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
P And B Eyecare Ltd is a private company, limited by shares, registered in England and Wales, registration number 14603775. The registered office is Suite 212 Oakland House, 21 Hope Carr Road, Leigh, Wigan, Wigan, WN7 3ET, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Straight Line
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 February 2025
19,315 
Additions
505 
At 31 January 2026
19,820 
Depreciation
At 1 February 2025
5,412 
Charge for the year
2,973 
At 31 January 2026
8,385 
Net book value
At 31 January 2026
11,435 
At 31 January 2025
13,903 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
- 
(3,549)
Amounts falling due after more than one year
Amounts due from group undertakings etc.
432 
- 
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P And B Eyecare Ltd Notes to the Accounts for the year ended 31 January 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
1,223 
- 
Taxes and social security
20,482 
7,847 
Other creditors
48,349 
45,249 
Loans from directors
347 
148 
Accruals
3,100 
2,750 
73,501 
55,994 
7
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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