HOYA LENS U.K. 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

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

FRS 102 §1A

Reporting scope

Standalone (parent only)

Abridged

Yes — abridged accounts (limited disclosure)

Audit opinion

Unaudited (audit-exempt)

Significant events

• “Regional development grants: The regional development grant was issued to Hoya Lens UK Limited in 1997 by the Welsh Development Agency to support in the building of the Hoya production facility in Wrexham. The grant is being released into the accounts over 50 years.”
• “Share based payments: The Company operates a cash-settled share-based payment scheme for eligible employees under the fair value recognition and measurement provision under FRS102. The only vesting condition of the scheme being that the individual remains an employee of the group over the four-year vesting period. Once vested, there is a 3-year exercisable period before they expire. A liability is recognised for the fair value of cash-settled transactions of £434,043 (2024: £577,577) which is offset by an intercompany debtor of £235,442 (2024: £352,497). The movement in the year of £109,065 (2024: £180,907) less an exchange loss of £823 (2024: £45,447) on revaluation of the fair value has been recognised as an expense in the statement of comprehensive income (see Note 4).”

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

Filings

6

last 12 months

Capital events

0

last 24 months

Officers appointed

1

last 12 months

Officers resigned

1

last 12 months

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

• Turnover

  +8.4%

  £37,625,768 → £40,802,277

• Cash

  +2.8%

  £5,807,537 → £5,970,489

• Net assets

  +9.8%

  £9,741,321 → £10,700,592

• Employees

  +2%

  152 → 155

• Operating profit

  +33.8%

  £2,822,251 → £3,776,751

• Profit before tax

  +32.5%

  £2,996,265 → £3,969,351

Each % is (latest − prior) ÷ |prior| for the line item as filed. Periods don't have to be exactly 12 months apart — a long or short period (typical around incorporation or year-end changes) will distort the comparison. Lines a company doesn't report are omitted. About these numbers