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Registered number: 09096000 COAKLEY OPTICIANS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
COAKLEY OPTICIANS LIMITED CONTENTS
| Page
Balance Sheet | 1 - 2
Notes to the Financial Statements | 3 - 9
COAKLEY OPTICIANS LIMITED REGISTERED NUMBER: 09096000 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 5 |  | - |  | -
Tangible assets | 6 |  | 47,075 |  | 54,875
|  |  | 47,075 |  | 54,875
Current assets |  |  |  |  |
Stocks |  | 50,037 |  | 55,328 |
Debtors | 7 | 109,744 |  | 44,588 |
Cash at bank and in hand |  | 50,144 |  | 81,483 |
|  | 209,925 |  | 181,399 |
Creditors: amounts falling due within one year | 8 | (96,550) |  | (89,214) |
Net current assets |  |  | 113,375 |  | 92,185
Total assets less current liabilities |  |  | 160,450 |  | 147,060
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (11,137) |  | (12,948) |
|  |  | (11,137) |  | (12,948)
Net assets |  |  | 149,313 |  | 134,112
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Profit and loss account |  |  | 149,213 |  | 134,012
|  |  | 149,313 |  | 134,112
Page 1
COAKLEY OPTICIANS LIMITED REGISTERED NUMBER: 09096000 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
M J Walters
Director
Date: 6 August 2026
The notes on pages 3 to 9 form part of these financial statements. Page 2
COAKLEY OPTICIANS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Coakley Opticians Limited is a private company limited by shares incorporated in England and Wales. The registered office is 9 York Row, Wisbech, PE13 1EB. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Intangible fixed assets - goodwill
Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.
| 2.5 | Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses. Page 3
COAKLEY OPTICIANS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets (continued)
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Depreciation is provided on the following basis:
|  |  |  | Short-term Leasehold property | - |  | written off over lease term
|  |  |  | Plant and machinery | - | 20% | reducing balance
|  |  |  | Fixtures and fittings | - | 15% | reducing balance
|  |  |  | Computer equipment | - | 20% | reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss. Impairment of fixed assets At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
| 2.6 | Stocks
Stock is valued at the lower of cost or net realisable value.
| 2.7 | Cash and cash equivalents
Cash at bank and in hand are basic financial assets and include cash in hand, and deposits held with banks.
| 2.8 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Basic financial assets and liabilities Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss accounts in other administrative expenses.
| 2.9 | Equity instruments
Equity instruments being the share capital issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company. Page 4
COAKLEY OPTICIANS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.10 | Taxation
Current tax The tax currently payable is based on taxable profit for the year. Taxable profit differs from the net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items which are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date. Deferred tax Deferred tax is provided in full in respect of tax deferred by timing differences between treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted. The tax expense represents the sum of the tax currently payable and deferred tax.
| 2.11 | Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
| 2.12 | Leases
Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight line basis over the term of the relevant lease.
3. | Judgements and key sources of estimation uncertainty
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Page 5
COAKLEY OPTICIANS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
4. | Employees
| The average monthly number of employees, including the director, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Employees | 10 | 10
Page 6
COAKLEY OPTICIANS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
5. | Intangible assets
|  | Goodwill
|  | £
| At 1 December 2024 | 450,000
| At 30 November 2025 | 450,000
| At 1 December 2024 | 450,000
| At 30 November 2025 | 450,000
| Net book value |
| At 30 November 2025 | -
| At 30 November 2024 | -
6. | Tangible fixed assets
|  | Short-term Leasehold property | Plant and machinery | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 December 2024 | 22,224 | 108,943 | 131,167
| Additions | - | 895 | 895
| At 30 November 2025 | 22,224 | 109,838 | 132,062
| Depreciation |  |  |
| At 1 December 2024 | 22,224 | 54,068 | 76,292
| Charge for the year on owned assets | - | 8,695 | 8,695
| At 30 November 2025 | 22,224 | 62,763 | 84,987
| Net book value |  |  |
| At 30 November 2025 | - | 47,075 | 47,075
| At 30 November 2024 | - | 54,875 | 54,875
Page 7
COAKLEY OPTICIANS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 13,075 | 38,449
| Other debtors | 89,960 | 1,368
| Prepayments and accrued income | 6,709 | 4,771
|  | 109,744 | 44,588
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 25,079 | 25,697
| Corporation tax | 30,295 | 46,342
| Other taxation and social security | 12,088 | 6,117
| Other creditors | 21,279 | 3,594
| Accruals and deferred income | 7,809 | 7,464
|  | 96,550 | 89,214
Page 8
COAKLEY OPTICIANS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Shares of £1.00 each | 100 | 100
10. | Commitments under operating leases
| At 30 November 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | 101,836 | 92,728
|  | 101,836 | 92,728
11. | Related party transactions
| During the year £218,102 was advanced to the director. The director repaid £130,000 to the company in the year. At 30 November 2025, the director owed the company £88,592 (2024: £1,649 owed to the director). Interest of £2,139 was charged at 2.25%/3.75% during the year.
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