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Company Registration No. 04252335 (England and Wales)
Healthy Eyes Opticians Limited Unaudited accounts for the year ended 31 July 2024
Healthy Eyes Opticians Limited Unaudited accounts Contents
Page
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Healthy Eyes Opticians Limited Company Information for the year ended 31 July 2024
Director
Ola Shodeke
Secretary
Edward Shodeke
Company Number
04252335 (England and Wales)
Registered Office
257 County Road Walton Liverpool L4 5PQ
Accountants
Taxsense 203 West Street Fareham Hants PO16 0EN
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Healthy Eyes Opticians Limited Accountants' report
Accountants' report to the director of Healthy Eyes Opticians Limited on the preparation of the unaudited statutory accounts for the year ended 31 July 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Healthy Eyes Opticians Limited for the year ended 31 July 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Healthy Eyes Opticians Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Healthy Eyes Opticians Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Healthy Eyes Opticians Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Healthy Eyes Opticians Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Healthy Eyes Opticians Limited. You consider that Healthy Eyes Opticians Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Healthy Eyes Opticians Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Taxsense 203 West Street Fareham Hants PO16 0EN 13 September 2024
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Healthy Eyes Opticians Limited Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,078 
6,772 
Current assets
Debtors
1,017 
990 
Cash at bank and in hand
5,115 
- 
6,132 
990 
Creditors: amounts falling due within one year
(26,848)
(30,751)
Net current liabilities
(20,716)
(29,761)
Net liabilities
(15,638)
(22,989)
Capital and reserves
Called up share capital
1,000 
1,000 
Share premium
2,500 
2,500 
Profit and loss account
(19,138)
(26,489)
Shareholders' funds
(15,638)
(22,989)
For the year ending 31 July 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 September 2024 and were signed on its behalf by
Ola Shodeke Director Company Registration No. 04252335
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Healthy Eyes Opticians Limited Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
Healthy Eyes Opticians Limited is a private company, limited by shares, registered in England and Wales, registration number 04252335. The registered office is 257 County Road, Walton, Liverpool, L4 5PQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25 % on reducing balance
Fixtures & fittings
25 % on reducing balance
Computer equipment
25 % on reducing balance
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 August 2023
23,507 
13,650 
77,852 
115,009 
At 31 July 2024
23,507 
13,650 
77,852 
115,009 
Depreciation
At 1 August 2023
22,322 
12,863 
73,052 
108,237 
Charge for the year
296 
198 
1,200 
1,694 
At 31 July 2024
22,618 
13,061 
74,252 
109,931 
Net book value
At 31 July 2024
889 
589 
3,600 
5,078 
At 31 July 2023
1,185 
787 
4,800 
6,772 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
1,017 
990 
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Healthy Eyes Opticians Limited Notes to the Accounts for the year ended 31 July 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
- 
6,498 
Taxes and social security
4,476 
6,849 
Loans from directors
22,274 
17,062 
Accruals
98 
342 
26,848 
30,751 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Ola Shodeke
Director Loan
(17,062)
(5,212)
- 
(22,274)
(17,062)
(5,212)
- 
(22,274)
8
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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