LONDON OPTICAL COMPANY LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

• Turnover

  +37.6%

  £9,173,927 → £12,620,652

• Cash

  -14.5%

  £767,837 → £656,758

• Net assets

  -1.5%

  £2,777,387 → £2,734,417

• Employees

  -31.9%

  113 → 77

• Operating profit

  +77.3%

  £229,682 → £407,225

• Profit before tax

  +275.8%

  -£78,030 → £137,180

• Wages

  -19.3%

  £3,704,117 → £2,988,239

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

IFRS

Reporting scope

Consolidated group

Auditor

Kreston Reeves Audit LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The directors have considered the financial position of the group, with Net Assets of £2,734,417 and Net Current Liabilities of £769,359, as of 31 December 2025. The group have a history of making consistent profits and the payables to related parties will only be settled when sufficient cash is available. The directors have prepared cash flow forecasts for a period of at least 12 months from the date of approval of these financial statements, which indicate that, taking account of reasonably plausible downsides the group will have sufficient funds, to meet its liabilities as they fall due for that period. The group operates in essential optical market space and is therefore well positioned to sustain any prospective challenges. The group's forecasts indicate that cash and debt facilities with the parent company currently in place are sufficient to support Rodenstock (U.K.) Ltd. Consequently, the directors are confident that the group will have sufficient funds to continue to meet its liabilities as they fall due for at least 12 months from the date of approval of the financial statements and therefore have prepared the financial statements on a going concern basis.”

Group structure

1. LONDON OPTICAL COMPANY LIMITED · parent
   1. Rodenstock (U.K.) Limited 100% · England · ophthalmic including the manufacture and distribution of lenses and frames

Significant events

• “In 2021, the introduction of new artificial intelligence based biometric technology to produce the first high precision progressive lenses, based on an exact biometric eye model, together with the introduction of Myopia control lenses at the end of 2022, kickstarted the company's journey to increasing their customer base within the lucrative Independent Opticians' market and reducing supply to higher volume, low margin multiples.”
• “On 21 December 2020, the Trustees of the Rodenstock UK Ltd Pension & Life Assurance Scheme (the Scheme) purchased a bulk annuity contract to secure the benefits of all the members of the Scheme with Just Retirement Limited ("JRL), a regulated UK insurer. This decision was taken with the objective of reducing the Scheme's funding level risk on a buyout basis and also a buy-in would achieve sufficient investment return for the benefit secured.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

3

last 12 months

Capital events

0

last 24 months

Officers appointed

1

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.