REGISTERED NUMBER: 15359014 (England and Wales)

HUDSON EYEWEAR LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J J Hudson

Miss C L Hedlund

REGISTERED OFFICE:

125 Westville Road

Cardiff

CF23 5AG

REGISTERED NUMBER:

15359014 (England and Wales)

ACCOUNTANTS:

Carston ETL

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

FIXED ASSETS

Tangible assets

4

40,114

1,487

CURRENT ASSETS

Stocks

100,369

67,746

Debtors

5

149,938

32,356

Cash at bank

21,788

10,883

272,095

110,985

CREDITORS

Amounts falling due within one year

6

311,599

111,069

NET CURRENT LIABILITIES

(39,504

)

(84

)

TOTAL ASSETS LESS CURRENT LIABILITIES

610

1,403

CREDITORS

Amounts falling due after more than one year

7

38,531

-

NET (LIABILITIES)/ASSETS

(37,921

)

1,403

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

(38,021

)

1,303

SHAREHOLDERS' FUNDS

(37,921

)

1,403

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23rd October 2026 and were signed on its behalf by:

Mr J J Hudson - Director

Miss C L Hedlund - Director

1.	STATUTORY INFORMATION

Hudson Eyewear Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

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.

Fixtures and fittings

-

25% straight line on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% straight line on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1st April 2025

1,983

-

-

1,983

Additions

-

51,590

573

52,163

At 31st March 2026

1,983

51,590

573

54,146

DEPRECIATION

At 1st April 2025

496

-

-

496

Charge for year

495

12,898

143

13,536

At 31st March 2026

991

12,898

143

14,032

NET BOOK VALUE

At 31st March 2026

992

38,692

430

40,114

At 31st March 2025

1,487

-

-

1,487

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

147,618

32,356

Other debtors

2,320

-

149,938

32,356

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

3,950

-

Trade creditors

128,556

45,810

Taxation and social security

39,214

7,243

Other creditors

139,879

58,016

311,599

111,069

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

38,531

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100