Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-02-01falseNo description of principal activity99falsetruefalse SC441169 2023-02-01 2024-01-31 SC441169 2022-02-01 2023-01-31 SC441169 2024-01-31 SC441169 2023-01-31 SC441169 c:Director1 2023-02-01 2024-01-31 SC441169 c:Director2 2023-02-01 2024-01-31 SC441169 c:RegisteredOffice 2023-02-01 2024-01-31 SC441169 d:FurnitureFittings 2023-02-01 2024-01-31 SC441169 d:FurnitureFittings 2024-01-31 SC441169 d:FurnitureFittings 2023-01-31 SC441169 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 SC441169 d:OfficeEquipment 2023-02-01 2024-01-31 SC441169 d:OfficeEquipment 2024-01-31 SC441169 d:OfficeEquipment 2023-01-31 SC441169 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 SC441169 d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 SC441169 d:Goodwill 2024-01-31 SC441169 d:Goodwill 2023-01-31 SC441169 d:CurrentFinancialInstruments 2024-01-31 SC441169 d:CurrentFinancialInstruments 2023-01-31 SC441169 d:Non-currentFinancialInstruments 2024-01-31 SC441169 d:Non-currentFinancialInstruments 2023-01-31 SC441169 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 SC441169 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 SC441169 d:Non-currentFinancialInstruments d:AfterOneYear 2024-01-31 SC441169 d:Non-currentFinancialInstruments d:AfterOneYear 2023-01-31 SC441169 d:ShareCapital 2024-01-31 SC441169 d:ShareCapital 2023-01-31 SC441169 d:RetainedEarningsAccumulatedLosses 2024-01-31 SC441169 d:RetainedEarningsAccumulatedLosses 2023-01-31 SC441169 c:OrdinaryShareClass1 2023-02-01 2024-01-31 SC441169 c:OrdinaryShareClass1 2024-01-31 SC441169 c:OrdinaryShareClass1 2023-01-31 SC441169 c:FRS102 2023-02-01 2024-01-31 SC441169 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 SC441169 c:FullAccounts 2023-02-01 2024-01-31 SC441169 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 SC441169 e:PoundSterling 2023-02-01 2024-01-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC441169










JARVIS EYECARE LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

 
JARVIS EYECARE LIMITED
 

COMPANY INFORMATION


Directors
Mr I Jarvis 
Dr S Jarvis 




Registered number
SC441169



Registered office
18 Westfield Road
Broughty Ferry

Dundee

DD5 1ED




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
JARVIS EYECARE LIMITED
 

CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6


 
JARVIS EYECARE LIMITED
REGISTERED NUMBER: SC441169

STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 5 
76,189
88,471

  
76,189
88,471

Current assets
  

Stocks
  
17,795
17,915

Debtors: amounts falling due within one year
 6 
25,128
26,588

Cash at bank and in hand
  
28,810
63,351

  
71,733
107,854

Creditors: amounts falling due within one year
 7 
(58,201)
(50,991)

Net current assets
  
 
 
13,532
 
 
56,863

Total assets less current liabilities
  
89,721
145,334

Creditors: amounts falling due after more than one year
 8 
(17,884)
(38,334)

Provisions for liabilities
  

Deferred tax
  
(18,358)
(18,724)

  
 
 
(18,358)
 
 
(18,724)

Net assets
  
53,479
88,276


Capital and reserves
  

Called up share capital 
 9 
100
100

Profit and loss account
  
53,379
88,176

  
53,479
88,276


Page 1

 
JARVIS EYECARE LIMITED
REGISTERED NUMBER: SC441169

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JANUARY 2024

The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 September 2024.



Mr I Jarvis
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
JARVIS EYECARE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

Jarvis Eyecare Limited is a private company, limited by shares, domiciled in Scotland with registration number SC441169. The registered office is 18 Westfield Road, Broughty Ferry, Dundee, DD5 1ED. The company's trading address is 24-26 Arbroath Road, Dundee, DD4 6EP.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
JARVIS EYECARE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the below methods..

Depreciation is provided on the following basis:

Fixtures and fittings
-
15 - 33% reducing balance
Optical equipment
-
15% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 9 (2023 - 9).

Page 4

 
JARVIS EYECARE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

4.


Intangible assets




Goodwill

£



Cost


At 1 February 2023
210,506



At 31 January 2024

210,506



Amortisation


At 1 February 2023
210,506



At 31 January 2024

210,506



Net book value



At 31 January 2024
-



At 31 January 2023
-




5.


Tangible fixed assets





Fixtures and fittings
Optical equipment
Total

£
£
£



Cost or valuation


At 1 February 2023
56,991
130,538
187,529



At 31 January 2024

56,991
130,538
187,529



Depreciation


At 1 February 2023
44,137
54,921
99,058


Charge for the year on owned assets
1,929
10,353
12,282



At 31 January 2024

46,066
65,274
111,340



Net book value



At 31 January 2024
10,925
65,264
76,189



At 31 January 2023
12,854
75,617
88,471

Page 5

 
JARVIS EYECARE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

6.


Debtors

2024
2023
£
£


Trade debtors
10,167
11,783

Other debtors
11,845
13,688

Prepayments and accrued income
3,116
1,117

25,128
26,588



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
10,567
10,379

Other taxation and social security
22,581
17,296

Obligations under finance lease and hire purchase contracts
20,449
19,015

Other creditors
756
453

Accruals and deferred income
3,848
3,848

58,201
50,991


Secured Loans
Hire purchase liabilities are secured over the assets to which they relate.


8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Net obligations under finance leases and hire purchase contracts
17,884
38,334

17,884
38,334


Secured Loans
Hire purchase liabilities are secured over the assets to which they relate.


9.


Share capital

2024
2023
£
£
Authorised, allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



Page 6