OPTIC EYE WEAR LTD

OPTIC EYE WEAR LTD
Contents Page
For the year ended 31 December 2025

Company Information	1
Director's Report	2
Accountants' Report	3
Balance Sheet	4
Statement of Changes in Equity	5
Notes to the Financial Statements	6

OPTIC EYE WEAR LTD
Company Information
For the year ended 31 December 2025

Director	Amjad Ali
Registered Number	10531371
Registered Office	17 The Triangle Huddersfield HD1 4RN
Accountants	Hartrose Associates Ltd 17 The Triangle Huddersfield HD 4RN

1

OPTIC EYE WEAR LTD
Director's Report
For the year ended 31 December 2025

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 31 December 2025

Principal activities

Principal activity of the company during the financial year was wholesale of perfumes, cosmetics and PPEs.

Director

The director who served the company throughout the year was as follows:

Amjad Ali

Statement of director's responsibilities

The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.

----------------------------------
Amjad Ali
Director

Date approved: 24 September 2026

2

OPTIC EYE WEAR LTD Accountants' Report For the year ended 31 December 2025
You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... Hartrose Associates Ltd 17 The Triangle Huddersfield HD 4RN 24 September 2026 3

OPTIC EYE WEAR LTD
Accountants' Report
For the year ended 31 December 2025

You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

....................................................

Hartrose Associates Ltd
17 The Triangle
Huddersfield
HD 4RN
24 September 2026

3

OPTIC EYE WEAR LTD
Balance Sheet
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	19,795	21,673
		19,795	21,673
Current assets
Stocks	4	380,000	385,000
Debtors	5	(20,756)	(26,462)
Cash at bank and in hand		25,459	11,059
		384,703	369,597
Creditors: amount falling due within one year	6	(368,843)	(367,892)
Net current assets		15,860	1,705

Total assets less current liabilities		35,655	23,378
Net assets		35,655	23,378

Capital and reserves
Called up share capital		100	100
Profit and loss account		35,555	23,278
Shareholders' funds		35,655	23,378

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

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 of Companies.

The financial statements were approved by the director on 24 September 2026 and were signed by:

-------------------------------
Amjad Ali
Director

4

OPTIC EYE WEAR LTD
Statement of Changes in Equity
For the year ended 31 December 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 January 2024	100	20,417	20,517
Profit/(Loss) for the year		2,861	2,861
Total comprehensive income for the year	-	2,861	2,861
Total investments by and distributions to owners	-	-	-
At 31 December 2024	100	23,278	23,378
At 01 January 2025	100	23,278	23,378
Profit/(Loss) for the year		12,277	12,277
Total comprehensive income for the year	-	12,277	12,277
Total investments by and distributions to owners	-	-	-
At 31 December 2025	100	35,555	35,655

5

OPTIC EYE WEAR LTD
Notes to the Financial Statements
For the year ended 31 December 2025

General Information

OPTIC EYE WEAR LTD is a private company, limited by shares, registered in England and Wales, registration number 10531371, registration address 17 The Triangle, Huddersfield, HD1 4RN.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

20% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 4).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£
At 01 January 2025	-	38,035	38,035
Additions	14,163	-	14,163
Disposals	-	-	-
At 31 December 2025	14,163	38,035	52,198
Depreciation
At 01 January 2025	-	30,525	30,525
Charge for year	-	1,878	1,878
On disposals	-	-	-
At 31 December 2025	-	32,403	32,403
Net book values
Closing balance as at 31 December 2025	14,163	5,632	19,795
Opening balance as at 01 January 2025	14,163	7,510	21,673

4.

Stocks

	2025 £		2024 £
Stocks	380,000		385,000
	380,000		385,000

5.

Debtors: amounts falling due within one year

	2025 £		2024 £
Pension	0		18
	0		18

5.

Debtors: amounts falling due after one year

	2025 £		2024 £
BBL Loan	(20,756)		(26,480)
	(20,756)		(26,480)

6.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	57,747	0
PAYE & Social Security	547	2,258
Other Creditors	170,744	165,270
Directors' Current Accounts	136,368	189,009
VAT	3,437	11,355
	368,843	367,892

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