Freedom Eyecare Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 05542491

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		30,181		14,104

			30,181		14,104
CURRENT ASSETS
Stocks		15,000		12,000
Debtors		11,057		10,983
Cash at bank and in hand		157,159		173,097

		183,216		196,080
Creditors: Amounts Falling Due Within One Year		(75,663 )		(59,477 )

NET CURRENT ASSETS (LIABILITIES)			107,553		136,603

TOTAL ASSETS LESS CURRENT LIABILITIES			137,734		150,707

Creditors: Amounts Falling Due After More Than One Year			(22,695 )		(23,591 )

NET ASSETS			115,039		127,116

CAPITAL AND RESERVES
Called up share capital	7		1,000		1,000
Profit and Loss Account			114,039		126,116

SHAREHOLDERS' FUNDS			115,039		127,116

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Freedom Eyecare Limited

Abridged Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 August 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Roy Bhatia

Director

26 August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Freedom Eyecare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05542491 . The registered office is Jacqueline Burns Opticians, 140 High Street, Marlborough, Wiltshire, SN8 1HN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Lease premium - has been amortised over its estimated economic life of ten years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	15% reducing balance
Plant & Machinery	25% reducing balance
Fixtures & Fittings	25% reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Freedom Eyecare Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 August 2025

2.7. Taxation

The corporation tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that 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 end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Intangible Assets

	Total
	£
Cost
As at 1 September 2024	19,356

As at 31 August 2025	19,356

Amortisation
As at 1 September 2024	19,356

As at 31 August 2025	19,356

Net Book Value
As at 31 August 2025	-

As at 1 September 2024	-

5. Tangible Assets

	Total
	£
Cost
As at 1 September 2024	64,630
Additions	26,068

As at 31 August 2025	90,698

Depreciation
As at 1 September 2024	50,526
Provided during the period	9,991

As at 31 August 2025	60,517

...CONTINUED

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Freedom Eyecare Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 August 2025

Net Book Value
As at 31 August 2025	30,181

As at 1 September 2024	14,104

6. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	4,708	-
Later than one year and not later than five years	9,426	-

	14,134	-

	14,134	-

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

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