Company Registration No. 16349055 (England and Wales)
Hfa Optical Group Ltd
Unaudited accounts
for the period from 27 March 2025 to 31 March 2026
Hfa Optical Group Ltd
Unaudited accounts
Contents
Hfa Optical Group Ltd
Company Information
for the period from 27 March 2025 to 31 March 2026
Directors
Haroon Khan
Amina Bham
Company Number
16349055 (England and Wales)
Registered Office
37 West Acre Drive
Soothill
Batley
West Yorkshire
WF17 6PE
England
Accountants
PRIME ACCOUNTANTS
10 LOCKWOOD HOUSE
LOCKWOOD PARK
HUDDERSFIELD
HD4 6EN
Hfa Optical Group Ltd
Statement of financial position
as at 31 March 2026
Cash at bank and in hand
33,446
Creditors: amounts falling due within one year
(127,076)
Net current liabilities
(43,015)
Total assets less current liabilities
164,002
Creditors: amounts falling due after more than one year
(29,083)
Provisions for liabilities
Profit and loss account
122,694
Shareholders' funds
122,696
For the period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 July 2026 and were signed on its behalf by
Amina Bham
Director
Company Registration No. 16349055
Hfa Optical Group Ltd
Notes to the Accounts
for the period from 27 March 2025 to 31 March 2026
Hfa Optical Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 16349055. The registered office is 37 West Acre Drive, Soothill, Batley, West Yorkshire, WF17 6PE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Fixtures & fittings
20% Straight Line
Computer equipment
33% Straight Line
Other tangible fixed assets
20% Straight Line
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. 10% Straight line.
Assets held under finance leases and hire purchase contracts are capitalised at the commencement of the lease and depreciated over their estimated useful lives. The corresponding lease obligations are included within creditors, and the interest element of lease payments is charged to profit or loss over the term of the lease. Rentals payable under operating leases are charged to profit or loss on a straight line basis over the lease term
At 31 March 2026 the company had net current liabilities of £43,015, arising principally from amounts owed to the directors (£65,472). The directors have confirmed they will not seek repayment of these loans to the detriment of other creditors and will continue to support the company for at least twelve months from the date of approval of these accounts. Accordingly, the accounts have been prepared on the going concern basis
Hfa Optical Group Ltd
Notes to the Accounts
for the period from 27 March 2025 to 31 March 2026
4
Intangible fixed assets
Goodwill
Charge for the period
1,667
Goodwill is amortised over 10 years
5
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
Additions
56,651
145,414
2,310
204,375
At 31 March 2026
56,651
145,414
2,310
204,375
Charge for the period
6,335
9,197
158
15,690
At 31 March 2026
6,335
9,197
158
15,690
At 31 March 2026
50,316
136,217
2,152
188,685
Carrying values included above held under finance leases and hire purchase contracts:
£
- Plant & machinery
47,866
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell
Hfa Optical Group Ltd
Notes to the Accounts
for the period from 27 March 2025 to 31 March 2026
Amounts falling due within one year
Accrued income and prepayments
8,465
8
Creditors: amounts falling due within one year
2026
Bank loans and overdrafts
647
Obligations under finance leases and hire purchase contracts
17,076
Taxes and social security
30,298
Loans from directors
65,472
9
Creditors: amounts falling due after more than one year
2026
Obligations under finance leases and hire purchase contracts
29,083
Accelerated capital allowances
12,223
Charged to the profit and loss account
12,223
Provision at end of period
12,223
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. It is measured at the tax rates expected to apply when the differences reverse and is not discounted
Deferred taxation: £12,223. The provision consists of the tax effect of timing differences in respect of capital allowances claimed in excess of depreciation, measured at 25%
Hfa Optical Group Ltd
Notes to the Accounts
for the period from 27 March 2025 to 31 March 2026
12
Operating lease commitments
2026
At 31 March 2026 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
23,780
Later than one year and not later than five years
79,410
Later than five years
51,000
13
Average number of employees
During the period the average number of employees was 5.