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
Healthy Eyes Opticians Limited
Company Information
for the year ended 31 July 2024
Company Number
04252335 (England and Wales)
Registered Office
257 County Road
Walton
Liverpool
L4 5PQ
Accountants
Taxsense
203 West Street
Fareham
Hants
PO16 0EN
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
Healthy Eyes Opticians Limited
Statement of financial position
as at 31 July 2024
Tangible assets
5,078
6,772
Cash at bank and in hand
5,115
-
Creditors: amounts falling due within one year
(26,848)
(30,751)
Net current liabilities
(20,716)
(29,761)
Net liabilities
(15,638)
(22,989)
Called up share capital
1,000
1,000
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
Healthy Eyes Opticians Limited
Notes to the Accounts
for the year ended 31 July 2024
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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
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
At 31 July 2024
889
589
3,600
5,078
At 31 July 2023
1,185
787
4,800
6,772
Amounts falling due within one year
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
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
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).