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Registered number: 11780730
HNS Optical Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
TAG Accountants Group Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11780730
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 44,150 59,300
Tangible Assets 5 - 8,919
44,150 68,219
CURRENT ASSETS
Stocks 6 28,250 25,750
Debtors 7 23,670 -
Cash at bank and in hand 28,374 21,000
80,294 46,750
Creditors: Amounts Falling Due Within One Year 8 (80,885 ) (92,931 )
NET CURRENT ASSETS (LIABILITIES) (591 ) (46,181 )
TOTAL ASSETS LESS CURRENT LIABILITIES 43,559 22,038
Creditors: Amounts Falling Due After More Than One Year 9 (66,863 ) (77,617 )
NET LIABILITIES (23,304 ) (55,579 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (23,404 ) (55,679 )
SHAREHOLDERS' FUNDS (23,304) (55,579)
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For the year ending 31 January 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.
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
Mr Hitesh Solanki
Director
30th October 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
HNS Optical Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11780730 . The registered office is 21 Aboyne Close, Birmingham, B5 7PQ.
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. Going Concern Disclosure
The financial statements have been prepared on a going concern basis.
2.3. Significant judgements and estimations
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
2.4. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.5. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.6. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. 
2.7. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Leasehold 6 Years SLM
Plant & Machinery 15% SLM
Computer Equipment 25% SLM
2.8. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. 
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2.9. Stocks and Work in Progress
Stocks and work in progress 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.10. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax 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 and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.11. 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. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2025: 7)
7 7
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4. Intangible Assets
Goodwill
£
Cost
As at 1 February 2025 151,500
As at 31 January 2026 151,500
Amortisation
As at 1 February 2025 92,200
Provided during the period 15,150
As at 31 January 2026 107,350
Net Book Value
As at 31 January 2026 44,150
As at 1 February 2025 59,300
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2025 39,000 68,005 726 107,731
As at 31 January 2026 39,000 68,005 726 107,731
Depreciation
As at 1 February 2025 39,000 59,086 726 98,812
Provided during the period - 8,919 - 8,919
As at 31 January 2026 39,000 68,005 726 107,731
Net Book Value
As at 31 January 2026 - - - -
As at 1 February 2025 - 8,919 - 8,919
6. Stocks
2026 2025
£ £
Finished goods 28,250 25,750
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7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 23,670 -
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 10,025 8,098
Bank loans and overdrafts 19,836 24,582
Corporation tax 15,212 4,621
Other taxes and social security 1,086 1,345
VAT 1,837 1,085
Net wages 7,428 -
Other creditors 282 318
Accruals and deferred income 1,000 1,000
Directors' loan accounts 24,179 51,882
80,885 92,931
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 66,863 77,617
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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