Beckenham Optical Ltd - Filleted accounts

Beckenham Optical Ltd
Registered number:		05383216
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		25,435			42,403

Current assets
Stocks		15,686			15,360
Debtors	5	53,107			67,936
Cash at bank and in hand		262,948			248,740
		331,741			332,036

Creditors: amounts falling due within one year	6	(245,404)			(243,876)

Net current assets			86,337			88,160

Total assets less current liabilities			111,772			130,563


Provisions for liabilities			(4,533)			(19,325)


Net assets			107,239			111,238

Capital and reserves
Called up share capital			120			120
Profit and loss account			107,119			111,118

Shareholders' funds			107,239			111,238

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ms B Patel
Director
Approved by the board on 28 October 2026

Beckenham Optical Ltd
Notes to the Accounts
for the year ended 28 February 2026


1	Accounting policies

	Basis of preparation
	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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	20% straight line
	Motor vehicles	25% straight line

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		6		6


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 March 2025				195,000
	At 28 February 2026				195,000

	Amortisation
	At 1 March 2025				195,000
	At 28 February 2026				195,000

	Net book value
	At 28 February 2026				-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 March 2025				333,877
	Additions				2,064
	At 28 February 2026				335,941

	Depreciation
	At 1 March 2025				291,474
	Charge for the year				19,032
	At 28 February 2026				310,506

	Net book value
	At 28 February 2026				25,435
	At 28 February 2025				42,403


5	Debtors		2026		2025
£				£

	Trade debtors		17,170		11,668
	Other debtors		35,937		56,268
			53,107		67,936


6	Creditors: amounts falling due within one year		2026		2025
£				£

	Bank loans and overdrafts		14,854		22,781
	Trade creditors		53,362		53,361
	Amounts owed to associated undertakings		57,219		59,660
	Corporation tax		28,663		34,149
	Other taxes and social security costs		31,308		2,880
	Other creditors		59,998		71,045
			245,404		243,876


7	Related party transactions

	Creditors include £57,219 owed to a company under common ownership


8	Other information

	Beckenham Optical Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	176-178 High Street
	Beckenham BR3 1EW