SUNANDA EYE CARE LTD


Directors	Mr J Bandyopadhyay
	Dr S Banerjee


Registered Address	23 Woodland Road
	Darlington
	DL3 7BJ


Registered Number	12400439 (England and Wales)

Statement of Financial Position
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		643		757
			643		757
Current assets
Cash at bank and on hand		128,439		75,467
		128,439		75,467
Creditors amounts falling due within one year	4	(12,068)		(5,576)
Net current assets (liabilities)			116,371		69,891
Total assets less current liabilities			117,014		70,648
Net assets			117,014		70,648
Capital and reserves
Called up share capital			1		1
Profit and loss account			117,013		70,647
Shareholders' funds			117,014		70,648

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 11 September 2025, and are signed on its behalf by:

Mr J Bandyopadhyay
Director
Registered Company No. 12400439

SUNANDA EYE CARE LTD

Notes to the Financial Statements
for the year ended 31 January 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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 policy
	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.

	Finance costs
	Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Fixtures and fittings	15

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 February 24	1,450
	At 31 January 25	1,450
	Depreciation and impairment
	At 01 February 24	693
	Charge for year	114
	At 31 January 25	807
	Net book value
	At 31 January 25	643
	At 31 January 24	757

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	12,017	4,624
Other creditors	51	256
Accrued liabilities and deferred income	-	696
Total	12,068	5,576