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REGISTERED NUMBER: 10772714 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 May 2024

for

Universal Vision Care Limited

Universal Vision Care Limited (Registered number: 10772714)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Universal Vision Care Limited

Company Information
for the Year Ended 31 May 2024







DIRECTOR: Dr K N Mandal





REGISTERED OFFICE: Boardman Conway
23A High Street
Weaverham
Northwich
Cheshire
CW8 3HA





REGISTERED NUMBER: 10772714 (England and Wales)





ACCOUNTANTS: Boardman Conway
23A High Street
Weaverham
Northwich
Cheshire
CW8 3HA

Universal Vision Care Limited (Registered number: 10772714)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £   
CURRENT ASSETS
Debtors 4 14,285 13,927
Investments 5 205,519 100,000
Cash at bank 326,176 334,206
545,980 448,133
CREDITORS
Amounts falling due within one year 6 30,535 19,259
NET CURRENT ASSETS 515,445 428,874
TOTAL ASSETS LESS CURRENT
LIABILITIES

515,445

428,874

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 515,345 428,774
515,445 428,874

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 director and authorised for issue on 22 February 2025 and were signed by:





Dr K N Mandal - Director


Universal Vision Care Limited (Registered number: 10772714)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Universal 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Income is recognized in the month that the services are performed and the company receives the right to consideration.

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 1 (2023 - 1 ) .

Universal Vision Care Limited (Registered number: 10772714)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 11,128 10,770
Prepayments 3,157 3,157
14,285 13,927

5. CURRENT ASSET INVESTMENTS
31.5.24 31.5.23
£    £   
Investment bond 205,519 100,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Tax 25,629 15,778
Director's current account 1,273 970
Accrued expenses 3,633 2,511
30,535 19,259