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Registered Number: SC485156
Scotland

 

 

 

EYE TO YOU LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
Director Professor B J Dhillon
Registered Number SC485156
Registered Office Unit 26, Dunfermline Business Centre
Izatt Avenue
Dunfermline
KY11 3BZ
Accountants M&S Accountancy & Taxation Limited
Unit 26, Dunfermline Business Centre
Izatt Avenue
Dunfermline
KY11 3BZ
Secretary Ms A Dhillon
1
 
 
Notes
 
2024
£
  2023
£
Current assets      
Debtors 3 500    9,591 
Cash at bank and in hand 69,985    98,026 
70,485    107,617 
Creditors: amount falling due within one year 4 (62,241)   (99,397)
Net current assets 8,244    8,220 
 
Total assets less current liabilities 8,244    8,220 
Net assets 8,244    8,220 
 

Capital and reserves
     
Called up share capital 5 300    300 
Profit and loss account 7,944    7,920 
Shareholders' funds 8,244    8,220 
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 20 May 2025 and were signed by:


-------------------------------
Professor B J Dhillon
Director
2
General Information
Eye To You Limited is a private company, limited by shares, registered in Scotland, registration number SC485156, registration address Unit 26, Dunfermline Business Centre, Izatt Avenue, Dunfermline, KY11 3BZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The companys liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Debtors: amounts falling due within one year

2024
£
  2023
£
Other Debtors 500    9,591 
500    9,591 

4.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax 32   
Accrued Expenses 1,000    1,587 
Other Creditors 61,209    97,810 
62,241    99,397 

5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
225 Class A shares of £1.00 each 225    225 
40 Class B shares of £1.00 each 40    40 
5 Class C shares of £1.00 each  
5 Class D shares of £1.00 each  
5 Class E shares of £1.00 each  
5 Class F shares of £1.00 each  
5 Class G shares of £1.00 each  
5 Class H shares of £1.00 each  
5 Class I shares of £1.00 each  
300    300 

6.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include deposits held at call with banks.
3