Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01trueNo description of principal activity0false0trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12745007 2023-04-01 2024-03-31 12745007 2022-04-01 2023-03-31 12745007 2024-03-31 12745007 2023-03-31 12745007 c:Director1 2023-04-01 2024-03-31 12745007 d:CurrentFinancialInstruments 2024-03-31 12745007 d:CurrentFinancialInstruments 2023-03-31 12745007 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 12745007 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 12745007 d:ShareCapital 2024-03-31 12745007 d:ShareCapital 2023-03-31 12745007 d:RetainedEarningsAccumulatedLosses 2024-03-31 12745007 d:RetainedEarningsAccumulatedLosses 2023-03-31 12745007 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-03-31 12745007 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-03-31 12745007 c:FRS102 2023-04-01 2024-03-31 12745007 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 12745007 c:FullAccounts 2023-04-01 2024-03-31 12745007 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 12745007 2 2023-04-01 2024-03-31 12745007 6 2023-04-01 2024-03-31 12745007 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 12745007









EYEDOCTORS.LONDON LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

 
EYEDOCTORS.LONDON LIMITED
REGISTERED NUMBER: 12745007

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
511,748
428,433

  
511,748
428,433

Current assets
  

Debtors: amounts falling due within one year
 5 
-
109

Cash at bank and in hand
 6 
675,669
281,904

  
675,669
282,013

Creditors: amounts falling due within one year
 7 
(2,045)
(21,653)

Net current assets
  
 
 
673,624
 
 
260,360

Total assets less current liabilities
  
1,185,372
688,793

  

Net assets
  
1,185,372
688,793


Capital and reserves
  

Called up share capital 
  
200
200

Profit and loss account
  
1,185,172
688,593

  
1,185,372
688,793


Page 1

 
EYEDOCTORS.LONDON LIMITED
REGISTERED NUMBER: 12745007
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 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 27 November 2024.




................................................
Edward Lee
Director

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

Page 2

 
EYEDOCTORS.LONDON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

EyeDoctors.London Limited is a private company limited by share capital, incorporated in England and Wales. The principal acitivity of the Company is that of a holding and investment company. 

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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 3

 
EYEDOCTORS.LONDON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Financial instruments

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees



The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).

Page 4

 
EYEDOCTORS.LONDON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Fixed asset investments





Investments in subsidiary companies
Listed investments
Total

£
£
£



Cost or valuation


At 1 April 2023
100
428,333
428,433


Additions
-
392,648
392,648


Disposals
-
(366,239)
(366,239)


Revaluations
-
56,906
56,906



At 31 March 2024
100
511,648
511,748





5.


Debtors

2024
2023
£
£


Other debtors
-
109

-
109



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
675,669
281,904

675,669
281,904


Page 5

 
EYEDOCTORS.LONDON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
65
-

Other creditors
-
19,793

Accruals and deferred income
1,980
1,860

2,045
21,653


Included within other creditors is a directors' loan account balance of £NIL (2023 - £19,793) in relation to Edward and Rhiannon Lee.


8.


Financial instruments

2024
2023
£
£

Financial assets


Financial assets measured at fair value through profit or loss
1,187,317
710,237



Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.


9.


Related party transactions

The Company received dividends of £546,434 (2023 - £296,707) from EyeDoctor.London Ltd, the Company's subsidiary. At the end of the year £Nil (2023 - £Nil) was outstanding.


10.


Controlling party

The Company is controlled by the director, Edward Lee, by virtue of his shareholding as described in the
Directors' report.

 
Page 6