The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements for the year ended 31 June 2017 are the first financial statements of Hayre Optical
Limited prepared in accordance with FRS 102. The date of transition to FRS 102 was 1 July 2015. The reported
financial position and financial performance for the previous period are not affected by the transition to FRS 102.