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frs-bus:AbridgedAccounts 2019-12-01 2020-11-30 10480022 frs-bus:FRS102 2019-12-01 2020-11-30 10480022 frs-bus:EntityHasNeverTraded 2019-12-01 2020-11-30 10480022 frs-bus:EntityNoLongerTradingButTradedInPast 2019-12-01 2020-11-30 10480022 frs-bus:Audited 2019-12-01 2020-11-30 10480022 frs-bus:AuditExempt-NoAccountantsReport 2019-12-01 2020-11-30 10480022 frs-bus:AuditExemptWithAccountantsReport 2019-12-01 2020-11-30 10480022 frs-bus:SmallCompaniesRegimeForAccounts 2019-12-01 2020-11-30 10480022 frs-bus:OrdinaryShareClass1 2019-12-01 2020-11-30 10480022 frs-bus:OrdinaryShareClass1 2019-11-30 10480022 frs-bus:OrdinaryShareClass1 2020-11-30 10480022 frs-bus:OrdinaryShareClass2 2019-12-01 2020-11-30 10480022 frs-bus:OrdinaryShareClass2 2019-11-30 10480022 frs-bus:OrdinaryShareClass2 2020-11-30 10480022 frs-bus:OrdinaryShareClass3 2019-12-01 2020-11-30 10480022 frs-bus:OrdinaryShareClass3 2019-11-30 10480022 frs-bus:OrdinaryShareClass3 2020-11-30 10480022 frs-bus:OrdinaryShareClass4 2019-12-01 2020-11-30 10480022 frs-bus:OrdinaryShareClass4 2019-11-30 10480022 frs-bus:OrdinaryShareClass4 2020-11-30 10480022 frs-bus:OrdinaryShareClass5 2019-12-01 2020-11-30 10480022 frs-bus:OrdinaryShareClass5 2019-11-30 10480022 frs-bus:OrdinaryShareClass5 2020-11-30 10480022 frs-bus:PreferenceShareClass1 2019-12-01 2020-11-30 10480022 frs-bus:PreferenceShareClass1 2019-11-30 10480022 frs-bus:PreferenceShareClass1 2020-11-30 10480022 frs-bus:PreferenceShareClass2 2019-12-01 2020-11-30 10480022 frs-bus:PreferenceShareClass2 2019-11-30 10480022 frs-bus:PreferenceShareClass2 2020-11-30 10480022 frs-bus:PreferenceShareClass3 2019-12-01 2020-11-30 10480022 frs-bus:PreferenceShareClass3 2019-11-30 10480022 frs-bus:PreferenceShareClass3 2020-11-30 10480022 frs-bus:PreferenceShareClass4 2019-12-01 2020-11-30 10480022 frs-bus:PreferenceShareClass4 2019-11-30 10480022 frs-bus:PreferenceShareClass4 2020-11-30 10480022 frs-bus:PreferenceShareClass5 2019-12-01 2020-11-30 10480022 frs-bus:PreferenceShareClass5 2019-11-30 10480022 frs-bus:PreferenceShareClass5 2020-11-30 10480022 1 2019-12-01 2020-11-30 10480022 frs-core:LeasedAssets 2019-12-01 2020-11-30 10480022 frs-core:OwnedAssets 2019-12-01 2020-11-30 10480022 frs-core:CurrencyRisk 2019-12-01 2020-11-30 10480022 frs-core:MarketRisk 2019-12-01 2020-11-30 10480022 frs-core:InterestRateRisk 2019-12-01 2020-11-30 10480022 frs-core:DeferredTaxation 2019-12-01 2020-11-30 10480022 frs-core:DeferredTaxation 2019-11-30 10480022 frs-core:DeferredTaxation 2020-11-30 10480022 frs-core:OtherProvisionsContingentLiabilities 2019-12-01 2020-11-30 10480022 frs-core:OtherProvisionsContingentLiabilities 2019-11-30 10480022 frs-core:OtherProvisionsContingentLiabilities 2020-11-30 10480022 frs-core:ProvisionsDeferredTax 2020-11-30 10480022 frs-core:OtherDeferredTax 2020-11-30 10480022 frs-core:AcceleratedTaxDepreciationDeferredTax 2020-11-30 10480022 frs-core:TaxLossesCarry-forwardsDeferredTax 2020-11-30 10480022 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2020-11-30 10480022 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2019-12-01 2020-11-30 10480022 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2019-11-30 10480022 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-11-30 10480022 dpl-frs:CostSales 2019-12-01 2020-11-30 10480022 dpl-frs:CostSales 2019-11-30 10480022 dpl-frs:CostSales 2020-11-30 10480022 dpl-frs:DistributionCosts 2019-12-01 2020-11-30 10480022 dpl-frs:AdministrativeExpenses 2019-12-01 2020-11-30 10480022 frs-bus:Director1 2019-12-01 2020-11-30 10480022 frs-bus:Director1 2019-11-30 10480022 frs-bus:Director1 2020-11-30 10480022 1 2019-12-01 2020-11-30 10480022 frs-core:CurrentFinancialInstruments 1 2020-11-30 10480022 frs-core:Non-currentFinancialInstruments 1 2020-11-30 10480022 2 2019-12-01 2020-11-30 10480022 frs-core:CurrentFinancialInstruments 2 2020-11-30 10480022 frs-core:Non-currentFinancialInstruments 2 2020-11-30 10480022 3 2019-12-01 2020-11-30 10480022 frs-core:CurrentFinancialInstruments 3 2020-11-30 10480022 frs-core:Non-currentFinancialInstruments 3 2020-11-30 10480022 4 2019-12-01 2020-11-30 10480022 frs-core:CurrentFinancialInstruments 4 2020-11-30 10480022 frs-core:Non-currentFinancialInstruments 4 2020-11-30 10480022 5 2019-12-01 2020-11-30 10480022 frs-core:CurrentFinancialInstruments 5 2020-11-30 10480022 frs-core:Non-currentFinancialInstruments 5 2020-11-30 10480022 6 2019-12-01 2020-11-30 10480022 frs-core:CurrentFinancialInstruments 6 2020-11-30 10480022 frs-core:Non-currentFinancialInstruments 6 2020-11-30 10480022 7 2019-12-01 2020-11-30 10480022 frs-core:CurrentFinancialInstruments 7 2020-11-30 10480022 frs-core:Non-currentFinancialInstruments 7 2020-11-30 10480022 8 2019-12-01 2020-11-30 10480022 frs-core:CurrentFinancialInstruments 8 2020-11-30 10480022 frs-core:Non-currentFinancialInstruments 8 2020-11-30 10480022 9 2019-12-01 2020-11-30 10480022 frs-core:CurrentFinancialInstruments 9 2020-11-30 10480022 frs-core:Non-currentFinancialInstruments 9 2020-11-30 10480022 dpl-frs:Item1 2019-12-01 2020-11-30 10480022 dpl-frs:Item1 2019-11-30 10480022 dpl-frs:Item1 2020-11-30 10480022 dpl-frs:CostSales dpl-frs:Item1 2019-12-01 2020-11-30 10480022 dpl-frs:CostSales dpl-frs:Item1 2019-11-30 10480022 dpl-frs:CostSales dpl-frs:Item1 2020-11-30 10480022 dpl-frs:DistributionCosts dpl-frs:Item1 2019-12-01 2020-11-30 10480022 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2019-12-01 2020-11-30 10480022 dpl-frs:Item2 2019-12-01 2020-11-30 10480022 dpl-frs:Item2 2019-11-30 10480022 dpl-frs:Item2 2020-11-30 10480022 dpl-frs:CostSales dpl-frs:Item2 2019-12-01 2020-11-30 10480022 dpl-frs:CostSales dpl-frs:Item2 2019-11-30 10480022 dpl-frs:CostSales dpl-frs:Item2 2020-11-30 10480022 dpl-frs:DistributionCosts dpl-frs:Item2 2019-12-01 2020-11-30 10480022 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2019-12-01 2020-11-30 10480022 dpl-frs:Item3 2019-12-01 2020-11-30 10480022 dpl-frs:Item3 2019-11-30 10480022 dpl-frs:Item3 2020-11-30 10480022 dpl-frs:CostSales dpl-frs:Item3 2019-12-01 2020-11-30 10480022 dpl-frs:CostSales dpl-frs:Item3 2019-11-30 10480022 dpl-frs:CostSales dpl-frs:Item3 2020-11-30 10480022 dpl-frs:DistributionCosts dpl-frs:Item3 2019-12-01 2020-11-30 10480022 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2019-12-01 2020-11-30 10480022 dpl-frs:Item4 2019-12-01 2020-11-30 10480022 dpl-frs:Item4 2019-11-30 10480022 dpl-frs:Item4 2020-11-30 10480022 dpl-frs:CostSales dpl-frs:Item4 2019-12-01 2020-11-30 10480022 dpl-frs:CostSales dpl-frs:Item4 2019-11-30 10480022 dpl-frs:CostSales dpl-frs:Item4 2020-11-30 10480022 dpl-frs:DistributionCosts dpl-frs:Item4 2019-12-01 2020-11-30 10480022 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2019-12-01 2020-11-30 10480022 dpl-frs:Item5 2019-12-01 2020-11-30 10480022 dpl-frs:Item5 2019-11-30 10480022 dpl-frs:Item5 2020-11-30 10480022 dpl-frs:CostSales dpl-frs:Item5 2019-12-01 2020-11-30 10480022 dpl-frs:CostSales dpl-frs:Item5 2019-11-30 10480022 dpl-frs:CostSales dpl-frs:Item5 2020-11-30 10480022 dpl-frs:DistributionCosts dpl-frs:Item5 2019-12-01 2020-11-30 10480022 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2019-12-01 2020-11-30 10480022 dpl-frs:Item6 2019-12-01 2020-11-30 10480022 dpl-frs:Item6 2019-11-30 10480022 dpl-frs:Item6 2020-11-30 10480022 dpl-frs:CostSales dpl-frs:Item6 2019-12-01 2020-11-30 10480022 dpl-frs:CostSales dpl-frs:Item6 2019-11-30 10480022 dpl-frs:CostSales dpl-frs:Item6 2020-11-30 10480022 dpl-frs:DistributionCosts dpl-frs:Item6 2019-12-01 2020-11-30 10480022 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2019-12-01 2020-11-30 10480022 dpl-frs:Item7 2019-12-01 2020-11-30 10480022 dpl-frs:Item7 2019-11-30 10480022 dpl-frs:Item7 2020-11-30 10480022 dpl-frs:CostSales dpl-frs:Item7 2019-12-01 2020-11-30 10480022 dpl-frs:CostSales dpl-frs:Item7 2019-11-30 10480022 dpl-frs:CostSales dpl-frs:Item7 2020-11-30 10480022 dpl-frs:DistributionCosts dpl-frs:Item7 2019-12-01 2020-11-30 10480022 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2019-12-01 2020-11-30 10480022 dpl-frs:Item8 2019-12-01 2020-11-30 10480022 dpl-frs:Item8 2019-11-30 10480022 dpl-frs:Item8 2020-11-30 10480022 dpl-frs:CostSales dpl-frs:Item8 2019-12-01 2020-11-30 10480022 dpl-frs:CostSales dpl-frs:Item8 2019-11-30 10480022 dpl-frs:CostSales dpl-frs:Item8 2020-11-30 10480022 dpl-frs:DistributionCosts dpl-frs:Item8 2019-12-01 2020-11-30 10480022 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2019-12-01 2020-11-30 10480022 dpl-frs:Item9 2019-12-01 2020-11-30 10480022 dpl-frs:Item9 2019-11-30 10480022 dpl-frs:Item9 2020-11-30 10480022 dpl-frs:CostSales dpl-frs:Item9 2019-12-01 2020-11-30 10480022 dpl-frs:CostSales dpl-frs:Item9 2019-11-30 10480022 dpl-frs:CostSales dpl-frs:Item9 2020-11-30 10480022 dpl-frs:DistributionCosts dpl-frs:Item9 2019-12-01 2020-11-30 10480022 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2019-12-01 2020-11-30 10480022 dpl-frs:Item10 2019-12-01 2020-11-30 10480022 dpl-frs:Item10 2019-11-30 10480022 dpl-frs:Item10 2020-11-30 10480022 dpl-frs:CostSales dpl-frs:Item10 2019-12-01 2020-11-30 10480022 dpl-frs:CostSales dpl-frs:Item10 2019-11-30 10480022 dpl-frs:CostSales dpl-frs:Item10 2020-11-30 10480022 dpl-frs:DistributionCosts dpl-frs:Item10 2019-12-01 2020-11-30 10480022 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2019-12-01 2020-11-30 10480022 dpl-frs:Item11 2019-12-01 2020-11-30 10480022 dpl-frs:Item11 2019-11-30 10480022 dpl-frs:Item11 2020-11-30 10480022 dpl-frs:CostSales dpl-frs:Item11 2019-12-01 2020-11-30 10480022 dpl-frs:CostSales dpl-frs:Item11 2019-11-30 10480022 dpl-frs:CostSales dpl-frs:Item11 2020-11-30 10480022 dpl-frs:DistributionCosts dpl-frs:Item11 2019-12-01 2020-11-30 10480022 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2019-12-01 2020-11-30 10480022 dpl-frs:Item12 2019-12-01 2020-11-30 10480022 dpl-frs:Item12 2019-11-30 10480022 dpl-frs:Item12 2020-11-30 10480022 dpl-frs:CostSales dpl-frs:Item12 2019-12-01 2020-11-30 10480022 dpl-frs:CostSales dpl-frs:Item12 2019-11-30 10480022 dpl-frs:CostSales dpl-frs:Item12 2020-11-30 10480022 dpl-frs:DistributionCosts dpl-frs:Item12 2019-12-01 2020-11-30 10480022 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2019-12-01 2020-11-30 10480022 1 2019-12-01 2020-11-30 10480022 frs-countries:EnglandWales 2019-12-01 2020-11-30
Registered number: 10480022
Eyepod Eyewear Limited
Unaudited Financial Statements
For The Year Ended 30 November 2021
The Boss Partnership

Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 10480022
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 60,941 8,719
60,941 8,719
CURRENT ASSETS
Stocks 4 12,750 12,750
Debtors 5 52,852 49,655
Cash at bank and in hand 21,021 15,130
86,623 77,535
Creditors: Amounts Falling Due Within One Year 6 (42,333 ) (28,439 )
NET CURRENT ASSETS (LIABILITIES) 44,290 49,096
TOTAL ASSETS LESS CURRENT LIABILITIES 105,231 57,815
Creditors: Amounts Falling Due After More Than One Year 7 (85,337 ) (47,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,919 ) -
NET ASSETS 8,975 10,815
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account 8,965 10,805
SHAREHOLDERS' FUNDS 8,975 10,815
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For the year ending 30 November 2021 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 his 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
Christopher Jones
Director
07/07/2022
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
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.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. 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:
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 33% Straight Line
1.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. 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.
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1.6. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
1.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2020: 1)
1 1
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3. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2020 10,000 12,036 1,872 23,908
Additions 66,500 5,112 - 71,612
As at 30 November 2021 76,500 17,148 1,872 95,520
Depreciation
As at 1 December 2020 6,766 7,251 1,172 15,189
Provided during the period 17,433 1,607 350 19,390
As at 30 November 2021 24,199 8,858 1,522 34,579
Net Book Value
As at 30 November 2021 52,301 8,290 350 60,941
As at 1 December 2020 3,234 4,785 700 8,719
4. Stocks
2021 2020
£ £
Stock - materials and work in progress 12,750 12,750
12,750 12,750
5. Debtors
2021 2020
£ £
Due within one year
Trade debtors - 646
Prepayments and accrued income 25,894 13,981
Director's loan account 26,958 35,028
52,852 49,655
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6. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Net obligations under finance lease and hire purchase contracts 11,978 -
Bank loans and overdrafts 4,577 -
Corporation tax 3,213 6,937
Other taxes and social security 635 269
VAT 14,061 10,714
Accruals and deferred income 7,869 10,519
42,333 28,439
7. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Net obligations under finance lease and hire purchase contracts 45,914 -
Bank loans 39,423 47,000
85,337 47,000
8. Obligations Under Finance Leases and Hire Purchase
2021 2020
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year 11,978 -
Between one and five years 45,914 -
57,892 -
57,892 -
9. Share Capital
2021 2020
Allotted, Called up and fully paid 10 10
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
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11. General Information
Eyepod Eyewear Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10480022 . The registered office is No1 Parkside Court, Greenhough Road, Lichfield, Staffordshire, WS13 7FE.
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