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PREMIER EYE CLINIC AND LASER CENTRE LIMITED

Registered Number
SC544448
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2024

PREMIER EYE CLINIC AND LASER CENTRE LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Director

SABOOR, Tariq, Dr

Registered Address

Darnallan House
Blairforkie Drive, Bridge Of Allan
Stirling
FK9 4PE

Registered Number

SC544448 (Scotland)
PREMIER EYE CLINIC AND LASER CENTRE LIMITED
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets335,55935,241
35,55935,241
Current assets
Stocks4-8,957
Debtors513,58715,329
Cash at bank and on hand2,0361,704
15,62325,990
Creditors amounts falling due within one year6(196,866)(176,288)
Net current assets (liabilities)(181,243)(150,298)
Total assets less current liabilities(145,684)(115,057)
Net assets(145,684)(115,057)
Capital and reserves
Called up share capital900900
Profit and loss account(146,584)(115,957)
Shareholders' funds(145,684)(115,057)
The financial statements were approved and authorised for issue by the Board of Directors on 18 June 2025, and are signed on its behalf by:
SABOOR, Tariq, Dr
Director
Registered Company No. SC544448
PREMIER EYE CLINIC AND LASER CENTRE LIMITED
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost and subsequently at cost less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery-10
Fixtures and fittings25-
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.
Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortized cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortized. Classification of financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial liabilities Basic financial liabilities, including creditors, loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortized. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortized cost using the effective interest.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year10
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Total

£££
Cost or valuation
At 01 October 2351,749-51,749
Additions-6,5026,502
At 30 September 2451,7496,50258,251
Depreciation and impairment
At 01 October 2316,508-16,508
Charge for year5,3718136,184
At 30 September 2421,87981322,692
Net book value
At 30 September 2429,8705,68935,559
At 30 September 2335,241-35,241
4.Stocks

2024

2023

££
Finished goods-8,957
Total-8,957
5.Debtors: amounts due within one year

2024

2023

££
Other debtors13,58715,329
Total13,58715,329
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-3,857
Other creditors196,016170,931
Accrued liabilities and deferred income8501,500
Total196,866176,288
7.Operating lease commitments
At 31/08/2024, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £9,645 (2023 : £18,996).
8.Related party transactions
It also includes an amount of £79,301 (2023 : £79,301) due to The Eye Clinic (Scotland) Ltd, a company related to the director.