Registration number: 04455303

D. A. Seaman Ltd t/a D.A. Seaman Optometrists

Contents

Company Information	1
Statement of financial position	2
Notes to the Unaudited Financial Statements	3 to 8

D. A. Seaman Ltd t/a D.A. Seaman Optometrists

Company Information

Director

Mrs A Coulson

Company secretary

Mrs A Coulson

Registered office

Unit 21 Horsley's Fields Kings Lynn Norfolk PE30 5DD

Accountants

Hayhow & Co Chartered Certified Accountants & Business AdvisersUnit 21 Horsley's Fields Kings Lynn Norfolk PE30 5DD

D. A. Seaman Ltd t/a D.A. Seaman Optometrists

(Registration number: 04455303)
Statement of financial position as at 30 June 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	2,053	2,737
Tangible assets	5	23,613	18,236
		25,666	20,973
Current assets
Stocks	6	10,118	11,102
Debtors	7	51,094	59,748
Cash at bank and in hand		159,157	196,599
		220,369	267,449
Creditors: Amounts falling due within one year	8	(42,370)	(83,911)
Net current assets		177,999	183,538
Total assets less current liabilities		203,665	204,511
Provisions for liabilities		(5,904)	(4,559)
Net assets		197,761	199,952
Capital and reserves
Called up share capital	9	120	120
Retained earnings		197,641	199,832
Shareholders' funds		197,761	199,952

For the financial year ending 30 June 2026 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 Statement of comprehensive income.

Approved and authorised by the director on 30 July 2026
 

......................................... Mrs A Coulson Company secretary and director

D. A. Seaman Ltd t/a D.A. Seaman Optometrists

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

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:
Unit 21
Horsley's Fields
Kings Lynn
Norfolk
PE30 5DD

These financial statements were authorised for issue by the director on 30 July 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.

D. A. Seaman Ltd t/a D.A. Seaman Optometrists

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

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 statement of financial position 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
Plant and machinery	25% Reducing balance
Furniture and fittings	25% Reducing balance
Motor vehicles	25% Reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

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
Goodwill	25% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

D. A. Seaman Ltd t/a D.A. Seaman Optometrists

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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 5 (2025 - 7).

D. A. Seaman Ltd t/a D.A. Seaman Optometrists

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 July 2025	121,430	121,430
At 30 June 2026	121,430	121,430
Amortisation
At 1 July 2025	118,693	118,693
Amortisation charge	684	684
At 30 June 2026	119,377	119,377
Carrying amount
At 30 June 2026	2,053	2,053
At 30 June 2025	2,737	2,737

5	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 July 2025	27,354	35,264	45,920	108,538
Additions	13,250	-	-	13,250
At 30 June 2026	40,604	35,264	45,920	121,788
Depreciation
At 1 July 2025	21,725	33,050	35,527	90,302
Charge for the year	4,720	554	2,599	7,873
At 30 June 2026	26,445	33,604	38,126	98,175
Carrying amount
At 30 June 2026	14,159	1,660	7,794	23,613
At 30 June 2025	5,721	2,122	10,393	18,236

6

Stocks

	2026 £	2025 £
Other inventories	10,118	11,102

D. A. Seaman Ltd t/a D.A. Seaman Optometrists

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

7

Debtors

Current	Note	2026 £	2025 £
Trade debtors		9,239	7,432
Amounts owed by related parties	10	38,480	44,250
Prepayments		2,875	8,066
Other debtors		500	-
		51,094	59,748

8

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Trade creditors		23,970	15,443
Amounts due to related parties	10	1,809	40,745
Social security and other taxes		2,113	2,787
Outstanding defined contribution pension costs		1,013	1,022
Accruals		3,820	8,827
Tax liability		9,645	15,087
		42,370	83,911

Creditors include hire purchase contracts of £4,008 (2023 - £4,748) which are secured against the asset to which they relate.

9	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary A shares of £1 each	79	79	79	79
Ordinary B shares of £1 each	5	5	5	5
Ordinary C shares of £1 each	36	36	36	36
	120	120	120	120

Each share is entitled to one vote in any circumstances and each share is also entitled pari passu to dividend payments or any other distribution, including a distribution arising from a winding up of the company.

10	Related party transactions

D. A. Seaman Ltd t/a D.A. Seaman Optometrists

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Summary of transactions with parent

Harc Holdings Limited ultimate controlling company In the financial year the company paid dividends of £37,500 ( 2025: 40,259) to Harc Holdings Limited. During the year the company has paid rent of £22,000 (2025 £22,000) to Harc Holdings. The company was owed £38,480 ( 2025: 44,250 by Harc Holdings.