A1 Optician Ltd.

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the director on the preparation of the unaudited statutory accounts of A1 Optician Ltd. for the year ended 31 August 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A1 Optician Ltd. which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the director of A1 Optician Ltd. , as a body, in accordance with the terms of our engagement letter dated 27 November 2019. Our work has been undertaken solely to prepare for your approval the accounts of A1 Optician Ltd. and state those matters that we have agreed to state to the director of A1 Optician Ltd. , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A1 Optician Ltd. and its director as a body for our work or for this report.

It is your duty to ensure that A1 Optician Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of A1 Optician Ltd. . You consider that A1 Optician Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of A1 Optician Ltd. . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

13th October 2026

DJ Coulter & Associates Limited

Chartered Certified Accountants

Wellesley House

7 Clarence Parade

Cheltenham

GL50 3NY

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A1 Optician Ltd.

Balance Sheet

As At 31 August 2026

Balance Sheet

Registered number: 07756668

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		440		5,305

			440		5,305
CURRENT ASSETS
Stocks	5	1,500		3,232
Debtors	6	2,111		3,027
Cash at bank and in hand		1,258		382

		4,869		6,641
Creditors: Amounts Falling Due Within One Year	7	(9,230 )		(9,501 )

NET CURRENT ASSETS (LIABILITIES)			(4,361 )		(2,860 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(3,921 )		2,445

Creditors: Amounts Falling Due After More Than One Year	8		-		(6,228 )

NET LIABILITIES			(3,921 )		(3,783 )

CAPITAL AND RESERVES
Called up share capital	9		11		11
Profit and Loss Account			(3,932 )		(3,794 )

SHAREHOLDERS' FUNDS			(3,921)		(3,783)

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A1 Optician Ltd.

Balance Sheet (continued)

As At 31 August 2026

For the year ending 31 August 2026 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 her 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.

On behalf of the board

Mrs Monika Higgins

Director

13th October 2026

The notes on pages 4 to 7 form part of these financial statements.

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A1 Optician Ltd.

Notes to the Financial Statements

For The Year Ended 31 August 2026

Notes to the Financial Statements

1. General Information

A1 Optician Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 07756668 . The registered office is 24 Kingfisher Drive, Hemel Hempstead, Hertfordshire, HP3 9DD.

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 is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Optical Equipment	25% reducing balance
Computer Equipment	25% reducing balance

2.4. Leasing and Hire Purchase Contracts

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

2.5. Stocks and Work in Progress

Stocks 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.

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A1 Optician Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

2.6. Taxation

Income 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 years 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.

Current taxes are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current taxes are recognised in other comprehensive income or directly in equity respectively.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 4)

4. Tangible Assets

	Optical Equipment	Computer Equipment	Total
	£	£	£
Cost
As at 1 September 2025	5,003	6,496	11,499
Disposals	(3,958 )	(6,496 )	(10,454 )

As at 31 August 2026	1,045	-	1,045

Depreciation
As at 1 September 2025	3,627	2,567	6,194
Provided during the period	147	-	147
Disposals	(3,169 )	(2,567 )	(5,736 )

As at 31 August 2026	605	-	605

Net Book Value
As at 31 August 2026	440	-	440

As at 1 September 2025	1,376	3,929	5,305

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A1 Optician Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

5. Stocks

	2026	2025
	£	£
Stock	-	82
Finished goods	1,500	3,150

	1,500	3,232

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	298
Prepayments and accrued income	2,111	2,495
Corporation tax recoverable assets	-	184
Net wages	-	50

	2,111	3,027

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	841	3,851
Bank loans and overdrafts	-	1,689
Corporation tax	985	-
Other taxes and social security	28	35
Director's loan account	7,376	3,926

	9,230	9,501

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	6,228

9. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
10 Ordinary Shares of £ 1 each	10	10
1 Ordinary A shares of £ 1 each	1	1

	11	11

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A1 Optician Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

10. Ultimate Controlling Party

The company's ultimate controlling party is Monika Higgins by virtue of her ownership of 100% of the voting share capital in the company.

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