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REGISTERED NUMBER: 09651844 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Acuity Vision Care Limited

Acuity Vision Care Limited (Registered number: 09651844)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Acuity Vision Care Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: C J Reily
D A Thomson





REGISTERED OFFICE: 5 Chaloner Street
Guisborough
TS14 6QD





REGISTERED NUMBER: 09651844 (England and Wales)





ACCOUNTANTS: Charles Stewart & Co Limited
3 Park Square
Leeds
LS1 2NE

Acuity Vision Care Limited (Registered number: 09651844)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Investments 4 467,210 467,210

CREDITORS
Amounts falling due within one year 5 391,497 357,498
NET CURRENT LIABILITIES (391,497 ) (357,498 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

75,713

109,712

CREDITORS
Amounts falling due after more than one
year

6

69,644

103,644
NET ASSETS 6,069 6,068

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 5,969 5,968
SHAREHOLDERS' FUNDS 6,069 6,068

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

Acuity Vision Care Limited (Registered number: 09651844)

Balance Sheet - continued
30 November 2023


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 November 2024 and were signed on its behalf by:




D A Thomson - Director



C J Reily - Director


Acuity Vision Care Limited (Registered number: 09651844)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Acuity Vision Care Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. FIXED ASSET INVESTMENTS
Shares in
group
undertaking
£   
COST
At 1 December 2022
and 30 November 2023 467,210
NET BOOK VALUE
At 30 November 2023 467,210
At 30 November 2022 467,210

Acuity Vision Care Limited (Registered number: 09651844)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Loan creditor 43,690 43,690
Amounts owed to group undertakings 345,949 313,084
Directors' current accounts 1,858 724
391,497 357,498

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Loan creditor 69,644 103,644

7. SECURED DEBTS

Security has been provided in the form of a debenture in favour of Mr S H Reily and Mrs V Reily by way of fixed and floating charges over the assets of the company and those of its wholly owned subsidiary S. H. Reily Limited dated 31 October 2015.

The sum outstanding to Mr S H Reily and Mrs V Reily at 30 November 2023 amounted to £113,334 (2022: £147,334).

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
50 Ordinary A £1 50 50
50 Ordinary B £1 50 50
100 100

9. RELATED PARTY DISCLOSURES

The company owns 100% of the share capital in S. H. Reily Limited. At 30 November 2023 the company owed S.H. Reily Limited £345,949 (2022: £313,084).

During the year dividends of £90,000 (2022: £53,000) were paid to the directors.

10. ULTIMATE CONTROLLING PARTY

The company is under the ultimate control of its directors.