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REGISTERED NUMBER: 11982637 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2023

for

Berkshire Eye Services Ltd

Berkshire Eye Services Ltd (Registered number: 11982637)






Contents of the Financial Statements
for the Year Ended 31 May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Berkshire Eye Services Ltd

Company Information
for the Year Ended 31 May 2023







DIRECTORS: Mr V Tanner
Ms H C Baldwin
Miss C E Tanner
Miss A S Tanner





REGISTERED OFFICE: c/o Wilson Partners Limited,
TOR
Saint-Cloud Way
Maidenhead
Berkshire
SL6 8BN





REGISTERED NUMBER: 11982637 (England and Wales)





ACCOUNTANTS: Wilson Partners Limited
Chartered Accountants
TOR
Saint-Cloud Way
Maidenhead
Berkshire
SL6 8BN

Berkshire Eye Services Ltd (Registered number: 11982637)

Balance Sheet
31 May 2023

31.5.23 31.5.22
as restated
Notes £    £   
FIXED ASSETS
Intangible assets 4 203,902 236,102
Tangible assets 5 77,930 98,311
281,832 334,413

CURRENT ASSETS
Debtors 6 500 -
Cash at bank 65,704 14,690
66,204 14,690
CREDITORS
Amounts falling due within one year 7 (92,239 ) (132,442 )
NET CURRENT LIABILITIES (26,035 ) (117,752 )
TOTAL ASSETS LESS CURRENT LIABILITIES 255,797 216,661

PROVISIONS FOR LIABILITIES (19,482 ) (18,679 )
NET ASSETS 236,315 197,982

CAPITAL AND RESERVES
Called up share capital 35,000 35,000
Retained earnings 201,315 162,982
236,315 197,982

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 November 2023 and were signed on its behalf by:



Mr V Tanner - Director


Berkshire Eye Services Ltd (Registered number: 11982637)

Notes to the Financial Statements
for the Year Ended 31 May 2023

1. STATUTORY INFORMATION

Berkshire Eye Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Turnover
Turnover is recognised at the fair value of the consideration received or receivable for the provision of services in the ordinary nature of the business.Turnover is recognised when the service is provided.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Other intangibles are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost

Financial instruments
Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in non-convertible preference and non-puttable preference and ordinary shares, which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value, with changes recognised in profit and loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Berkshire Eye Services Ltd (Registered number: 11982637)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 June 2022
and 31 May 2023 310,000 12,000 322,000
AMORTISATION
At 1 June 2022 85,250 648 85,898
Charge for year 31,000 1,200 32,200
At 31 May 2023 116,250 1,848 118,098
NET BOOK VALUE
At 31 May 2023 193,750 10,152 203,902
At 31 May 2022 224,750 11,352 236,102

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2022
and 31 May 2023 101,913
DEPRECIATION
At 1 June 2022 3,602
Charge for year 20,381
At 31 May 2023 23,983
NET BOOK VALUE
At 31 May 2023 77,930
At 31 May 2022 98,311

Berkshire Eye Services Ltd (Registered number: 11982637)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

5. TANGIBLE FIXED ASSETS - continued

Tangible fixed assets are included at cost less depreciation and impairment.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
as restated
£    £   
Other debtors 500 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
as restated
£    £   
Taxation and social security 39,316 6,295
Other creditors 52,923 126,147
92,239 132,442

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr V Tanner.