Company registration number: 07343597
Annual report and unaudited financial statements
for the year ended 31 August 2025
for
A & S OPTICAL SERVICES LTD
Pages for filing with the Registrar
Company registration number: 07343597
A & S OPTICAL SERVICES LTD
Balance sheet
as at 31 August 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 198,137 84,606
198,137 84,606
Current assets
Stocks 855 855
Debtors 11,023 30,079
Cash at bank and in hand 48,720 55,811
60,598 86,745
Creditors: amounts falling due within one year
(41,482) (38,288)
Net current assets 19,116 48,457
Total assets less current liabilities 217,253 133,063
Creditors: Amounts falling due after more than one year
(11,227) 3,768
NET ASSETS 206,026 136,831
Capital and reserves
Profit and loss account 206,026 136,831
TOTAL EQUITY 206,026 136,831
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 07343597
A & S OPTICAL SERVICES LTD
Balance sheet - continued
as at 31 August 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr A Sharif, Director
25 August 2026
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A & S OPTICAL SERVICES LTD
Notes to the financial statements
for the year ended 31 August 2025
1 Company information
A & S OPTICAL SERVICES LTD is a private company registered in England and Wales. Its registered number is 07343597. The company is limited by shares. Its registered office is A & S Eye Centre, 52 Lawrence Road, Liverpool, Merseyside, L15 0EG.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold property -
Plant and machinery etc.:
Plant & Machinery - 15% reducing balance
Fixtures & Fittings - 10% reducing balance
Motor Vehicles - 25% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
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A & S OPTICAL SERVICES LTD
Notes to the financial statements - continued
for the year ended 31 August 2025
3 Average number of employees
During the year the average number of employees was 4 (2024 - 3).
4 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 September 2024 81,085 19,413 100,498
Additions - 122,822 122,822
At 31 August 2025 81,085 142,235 223,320
Depreciation
At 1 September 2024 - 15,892 15,892
Charge for year - 9,291 9,291
At 31 August 2025 - 25,183 25,183
Net book value
At 31 August 2025 81,085 117,052 198,137
At 31 August 2024 81,085 3,521 84,606
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