M & H OPTICAL LTD

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 13705421

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		3,150		3,675
Tangible Assets	5		36,973		47,795

			40,123		51,470
CURRENT ASSETS
Stocks		40,750		28,811
Debtors		4,670		692
Cash at bank and in hand		62		67

		45,482		29,570
Creditors: Amounts Falling Due Within One Year		(59,536 )		(89,286 )

NET CURRENT ASSETS (LIABILITIES)			(14,054 )		(59,716 )

TOTAL ASSETS LESS CURRENT LIABILITIES			26,069		(8,246 )

NET ASSETS/(LIABILITIES)			26,069		(8,246 )

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			25,969		(8,346 )

SHAREHOLDERS' FUNDS			26,069		(8,246)

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Page 2

M & H OPTICAL LTD

Abridged Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 October 2025 in accordance with section 444(2A) of the Companies Act 2006.

The financial statements were approved by the board on 31 October 2026 and were signed on its behalf by:

Ms Andromachi Frangouli

Director

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

M & H OPTICAL LTD is a private company, limited by shares, incorporated in England & Wales.

The registered number is 13705421 .

The registered office is 238 Fog Lane, Manchester, M20 6EL.

Dividends paid to the Director are reported in the notes to the accounts.

There are no other related party transactions to report.

There are no contingent liabilities or post balance sheet events to report.

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 represents net sales excluding Value Added Tax (VAT). The business is VAT registered.

2.3. 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.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated 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:

Plant & Machinery	25% Reducing Balance
Computer Equipment	25% Reducing Balance

2.5. 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.

2.6. Accounting Reference Date

The accounting reference date has been changed to 29 October.

These accounts are nevertheless for the for the year ended 31 October 2025

2.7. Comparative Figures

The comparative figures used throughout these accounts are as at 30 October 2024 or are for the year ending on that date.

2.8. 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: 1 (2024: 1)

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M & H OPTICAL LTD

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 October 2025

4. Intangible Assets

	Total
	£
Cost
As at 31 October 2024	5,250

As at 31 October 2025	5,250

Amortisation
As at 31 October 2024	1,575
Provided during the period	525

As at 31 October 2025	2,100

Net Book Value
As at 31 October 2025	3,150

As at 31 October 2024	3,675

5. Tangible Assets

	Total
	£
Cost
As at 31 October 2024	64,052
Additions	1,503

As at 31 October 2025	65,555

Depreciation
As at 31 October 2024	16,257
Provided during the period	12,325

As at 31 October 2025	28,582

Net Book Value
As at 31 October 2025	36,973

As at 31 October 2024	47,795

6. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

7. Ultimate Controlling Party

The company was controlled throughout the year by Ms Andromachi Frangouli who held 100 £1 Ordinary Voting Shares, there being 100 £1 Ordinary Voting Shares in issue.