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Registered number: 06735447
Stickland Eye Care Limited
Financial Statements
For The Year Ended 31 January 2025
Bromley Clackett Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06735447
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 52,074 68,787
52,074 68,787
CURRENT ASSETS
Stocks 6 58,951 53,134
Debtors 7 30,479 17,345
Cash at bank and in hand 185,786 154,584
275,216 225,063
Creditors: Amounts Falling Due Within One Year 8 (71,490 ) (48,650 )
NET CURRENT ASSETS (LIABILITIES) 203,726 176,413
TOTAL ASSETS LESS CURRENT LIABILITIES 255,800 245,200
NET ASSETS 255,800 245,200
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 255,700 245,100
SHAREHOLDERS' FUNDS 255,800 245,200
Page 1
Page 2
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 P Stickland
Director
29th August 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Stickland Eye Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06735447 . The registered office is 76 Aldwick Road, Bognor Regis, West Sussex, PO21 2PE.
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 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. 
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of ten years.
2.4. 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:
Leasehold 10% straight line
Plant & Machinery 25% reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.6. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 8)
8 8
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 February 2024 85,999
As at 31 January 2025 85,999
Amortisation
As at 1 February 2024 85,999
As at 31 January 2025 85,999
Net Book Value
As at 31 January 2025 -
As at 1 February 2024 -
5. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 February 2024 24,120 171,297 195,417
Additions - 645 645
As at 31 January 2025 24,120 171,942 196,062
Depreciation
As at 1 February 2024 14,472 112,158 126,630
Provided during the period 2,412 14,946 17,358
As at 31 January 2025 16,884 127,104 143,988
Net Book Value
As at 31 January 2025 7,236 44,838 52,074
As at 1 February 2024 9,648 59,139 68,787
6. Stocks
2025 2024
£ £
Stock 58,951 53,134
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 13,082 5,307
Other debtors 17,397 12,038
30,479 17,345
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Page 5
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 10,197 16,932
Other creditors 9,857 8,040
Taxation and social security 51,436 23,678
71,490 48,650
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5