HN OPTICAL LTD - Filleted accounts

Registered number

12378069

HN OPTICAL LTD

Filleted Accounts

31 December 2025

HN OPTICAL LTD
Registered number:		12378069
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		4,900			4,900
Tangible assets	4		17,869			14,237
			22,769			19,137

Current assets
Stocks		4,172			8,717
Debtors	5	500			48,144
Cash at bank and in hand		39,489			26,844
		44,161			83,705

Creditors: amounts falling due within one year	6	(28,229)			(82,650)

Net current assets			15,932			1,055

Total assets less current liabilities			38,701			20,192

Creditors: amounts falling due after more than one year	7		-			(7,568)



Net assets			38,701			12,624

Capital and reserves
Called up share capital			100			100
Profit and loss account			38,601			12,524

Shareholders' funds			38,701			12,624

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ali HAMZA
Director
Approved by the board on 24 March 2026

HN OPTICAL LTD
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	20%RBM
	Fixtures, fittings, tools and equipment	20%RBM

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		6		1


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 January 2025				4,900
	At 31 December 2025				4,900

	Amortisation
	At 31 December 2025				-

	Net book value
	At 31 December 2025				4,900
	At 31 December 2024				4,900

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 January 2025				22,099
	Additions				8,098
	At 31 December 2025				30,197

	Depreciation
	At 1 January 2025				7,862
	Charge for the year				4,466
	At 31 December 2025				12,328

	Net book value
	At 31 December 2025				17,869
	At 31 December 2024				14,237


5	Debtors		2025		2024
£				£

	Trade debtors		-		48,144
	Amounts owed by group undertakings and undertakings in which the company has a participating interest		500		-
			500		48,144


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Bank loans and overdrafts		8,089		10,972
	Director's loan account		4,439		41,327
	Trade creditors		7,903		28,074
	Amounts owed to group undertakings and undertakings in which the company has a participating interest		1,004		-
	Taxation and social security costs		5,574		1,216
	Other creditors		1,220		1,061
			28,229		82,650


7	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		-		7,568


8	Other information

	HN OPTICAL LTD is a private company limited by shares and incorporated in England. Its registered office is:
	157 Bowes Road
	London
	England
	N11 2JA