Registered number
06721450
Primary Eyecare (Kent & Medway) Limited
Filleted Accounts
31 December 2024
Primary Eyecare (Kent & Medway) Limited
Registered number: 06721450
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 4,602 -
Current assets
Debtors 4 519,224 491,685
Cash at bank and in hand 565,824 353,756
1,085,048 845,441
Creditors: amounts falling due within one year 5 (425,902) (382,943)
Net current assets 659,146 462,498
Net assets 663,748 462,498
Capital and reserves
Profit and loss account 663,748 462,498
663,748 462,498
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
E Yorwarth
Director
Approved by the board on 11 July 2025
Primary Eyecare (Kent & Medway) Limited
Notes to the Accounts
for the year ended 31 December 2024
1 Accounting policies
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).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised when the services have been performed.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 3 3
3 Tangible fixed assets
Plant and machinery etc
£
Cost
Additions 6,136
At 31 December 2024 6,136
Depreciation
Charge for the year 1,534
At 31 December 2024 1,534
Net book value
At 31 December 2024 4,602
4 Debtors 2024 2023
£ £
Trade debtors 171,252 155,257
Other debtors 347,972 336,428
519,224 491,685
5 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 63,251 52,140
Other creditors 362,651 330,803
425,902 382,943
6 Other information
Primary Eyecare (Kent & Medway) Limited is a private company limited by guarantee and incorporated in England. Its registered office is:
2 Woodbridge Street
London
EC1R 0DG
Primary Eyecare (Kent & Medway) Limited 06721450 false 2024-01-01 2024-12-31 2024-12-31 VT Final Accounts April 2025 E Yorwarth No description of principal activity 06721450 2023-01-01 2023-12-31 06721450 core:WithinOneYear 2023-12-31 06721450 core:RetainedEarningsAccumulatedLosses 2023-12-31 06721450 2024-01-01 2024-12-31 06721450 bus:CompanyLimitedByGuarantee 2024-01-01 2024-12-31 06721450 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 06721450 bus:Director40 2024-01-01 2024-12-31 06721450 1 2024-01-01 2024-12-31 06721450 2 2024-01-01 2024-12-31 06721450 core:PlantMachinery 2024-01-01 2024-12-31 06721450 countries:England 2024-01-01 2024-12-31 06721450 bus:FRS102 2024-01-01 2024-12-31 06721450 bus:FilletedAccounts 2024-01-01 2024-12-31 06721450 2024-12-31 06721450 core:WithinOneYear 2024-12-31 06721450 core:RetainedEarningsAccumulatedLosses 2024-12-31 06721450 core:PlantMachinery 2024-12-31 06721450 2023-12-31 iso4217:GBP xbrli:pure