Acorah Software Products - Accounts Production 16.2.850 false true 31 March 2024 1 January 2023 false 1 April 2024 31 March 2025 31 March 2025 10515711 Mr Daniel Gore Mrs Sri Gore iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10515711 2024-03-31 10515711 2025-03-31 10515711 2024-04-01 2025-03-31 10515711 frs-core:CurrentFinancialInstruments 2025-03-31 10515711 frs-core:ComputerEquipment 2025-03-31 10515711 frs-core:ComputerEquipment 2024-04-01 2025-03-31 10515711 frs-core:ComputerEquipment 2024-03-31 10515711 frs-core:MotorVehicles 2025-03-31 10515711 frs-core:MotorVehicles 2024-04-01 2025-03-31 10515711 frs-core:MotorVehicles 2024-03-31 10515711 frs-core:ShareCapital 2025-03-31 10515711 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10515711 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10515711 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10515711 frs-bus:SmallEntities 2024-04-01 2025-03-31 10515711 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10515711 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10515711 frs-bus:Director1 2024-04-01 2025-03-31 10515711 frs-bus:Director1 2024-03-31 10515711 frs-bus:Director1 2025-03-31 10515711 frs-bus:Director2 2024-04-01 2025-03-31 10515711 frs-countries:EnglandWales 2024-04-01 2025-03-31 10515711 2022-12-31 10515711 2024-03-31 10515711 2023-01-01 2024-03-31 10515711 frs-core:CurrentFinancialInstruments 2024-03-31 10515711 frs-core:ShareCapital 2024-03-31 10515711 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10515711
Eye Consultants Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Sharpe Medical Accounting Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10515711
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 30,483 40,978
30,483 40,978
CURRENT ASSETS
Debtors 5 130,794 128,516
Cash at bank and in hand 159,940 197,517
290,734 326,033
Creditors: Amounts Falling Due Within One Year 6 (180,577 ) (219,008 )
NET CURRENT ASSETS (LIABILITIES) 110,157 107,025
TOTAL ASSETS LESS CURRENT LIABILITIES 140,640 148,003
NET ASSETS 140,640 148,003
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 140,540 147,903
SHAREHOLDERS' FUNDS 140,640 148,003
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For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Daniel Gore
Director
16/06/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Eye Consultants Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10515711 . The registered office is Sharpe Medical Accounting Ltd, Normanby Gateway, Lysaghts Way, Scunthorpe, DN15 9YG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is recognised when a company gains entitlement to receive income from a third party.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25.00%WDV
Computer Equipment 25% straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 37,811 5,695 43,506
As at 31 March 2025 37,811 5,695 43,506
Depreciation
As at 1 April 2024 788 1,740 2,528
Provided during the period 9,256 1,239 10,495
As at 31 March 2025 10,044 2,979 13,023
Net Book Value
As at 31 March 2025 27,767 2,716 30,483
As at 1 April 2024 37,023 3,955 40,978
5. Debtors
31 March 2025 31 March 2024
£ £
Due within one year
Trade debtors 68,803 51,195
Prepayments and accrued income 14,040 390
Other debtors - 1,420
Other taxes and social security - 380
Directors' loan accounts 47,951 75,131
130,794 128,516
6. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 March 2024
£ £
Corporation tax 171,083 212,812
Other creditors - 2,382
Accruals and deferred income 9,494 3,814
180,577 219,008
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7. Share Capital
31 March 2025 31 March 2024
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Daniel Gore 75,130 554,265 (581,444 ) - 47,951
The above loan is unsecured and repayable on demand. Interest has been charged on this loan at 2.5%.
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