2023-05-01 SC376726 2024-04-30 SC376726 2023-05-01 2024-04-30 SC376726 2023-04-30 SC376726 2022-05-01 2023-04-30 SC376726 uk-core:WithinOneYear 2023-04-30 SC376726 uk-core:WithinOneYear 2024-04-30 SC376726 uk-core:AfterOneYear 2023-04-30 SC376726 uk-core:AfterOneYear 2024-04-30 SC376726 uk-core:ShareCapital 2024-04-30 SC376726 uk-core:ShareCapital 2023-04-30 SC376726 uk-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC376726 uk-core:RetainedEarningsAccumulatedLosses 2023-04-30 SC376726 uk-bus:Director1 2023-05-01 2024-04-30 SC376726 uk-core:PlantMachinery 2023-04-30 SC376726 uk-core:Buildings 2023-04-30 SC376726 uk-core:Buildings 2024-04-30 SC376726 uk-core:PlantMachinery 2024-04-30 SC376726 uk-core:PlantMachinery 2023-05-01 2024-04-30 SC376726 uk-core:Buildings 2023-05-01 2024-04-30 SC376726 uk-core:WithinOneYear 2024-04-30 SC376726 uk-core:WithinOneYear 2023-04-30 SC376726 uk-core:AfterOneYear uk-core:Secured 2024-04-30 SC376726 uk-core:AfterOneYear uk-core:Secured 2023-04-30 iso4217:GBP xbrli:pure SC376726 uk-bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 SC376726 uk-bus:FRS102 2023-05-01 2024-04-30 SC376726 uk-bus:FilletedAccounts 2023-05-01 2024-04-30 SC376726 uk-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30
OCHIL EYES LTD
Registered Number:SC376726
For the year ended 30 April 2024
Scotland
Unaudited Financial Statements
2
For the year ended 30 April 2024
OCHIL EYES LTD
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
SC376726
As at 30 April 2024
OCHIL EYES LTD
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
3,695
4,925
2
3,695
4,925
Current assets
Inventories
18,433
19,363
3
Trade and other receivables
8,773
9,255
4
24,072
Cash and cash equivalents
14,314
42,932
51,278
Trade and other payables: amounts falling due within one
year
(30,708)
(29,594)
5
20,570
13,338
Net current assets
Total assets less current liabilities
17,033
25,495
Trade and other payables: amounts falling due after more
than one year
(25,472)
(16,651)
6
382
Net assets
23
Capital and reserves
Called up share capital
2
2
Retained earnings
380
21
382
23
Shareholders' funds
For the year ended 30 April 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
WILLIAM DOCHERTY Director
These financial statements were approved and authorised for issue by the Board on 02 September 2024 and were signed by:
The notes form part of these financial statements
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4
For the year ended 30 April 2024
OCHIL EYES LTD
Notes to the Financial Statements
Statutory Information
OCHIL EYES LTD is a private limited company, limited by shares, domiciled in Scotland, registration number
SC376726.
Registered address:
105 HIGH STREET
TILLICOULTRY
FK13 6DS
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
2. Property, plant and equipment
Total
Plant and
Machinery
Land and
Buildings
£
£
£
Cost or
valuation
At 01 May 2023
31,119
23,039
8,080
At 30 April 2024
8,080
23,039
31,119
Provision for depreciation and impairment
At 01 May 2023
26,194
21,376
4,818
Charge for year
1,230
415
815
At 30 April 2024
27,424
21,791
5,633
At 30 April 2024
Net book value
2,447
1,248
3,695
At 30 April 2023
3,262
1,663
4,925
3. Inventories
2023
2024
£
£
Stocks
19,363
18,433
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5
For the year ended 30 April 2024
OCHIL EYES LTD
Notes to the Financial Statements Continued
4. Trade and other receivables
2023
2024
£
£
Trade debtors
9,255
8,773
5. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Bank loans and overdraft
9,584
9,584
Trade creditors
10,036
8,293
Taxation and social security
8,402
11,314
Other creditors
1,572
1,517
29,594
30,708
6. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Bank loans and overdraft
16,651
25,472
7. Average number of persons employed
During the year the average number of employees was 9 (2023 : 4)
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