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Registration number: SC791362

Eye Right Referrals Limited
Unaudited Filleted Financial Statements
for the Period from 4 December 2023 to 31 December 2024

Eye Right Referrals Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

Eye Right Referrals Limited

Company Information

Director | Dr J Henken

Registered office | 3 High Street Kinross KY13 8AW

Accountants | Ross McConnell Chartered Accountant3 High Street Kinross KY13 8AW

Eye Right Referrals Limited

(Registration number: SC791362)
Balance Sheet as at 31 December 2024

| Note | 2024 £
Fixed Assets |  |
Intangible assets | 4 | 1,072
Tangible Assets | 5 | 65,977
|  | 67,049
Current assets |  |
Debtors | 6 | 21,464
Cash at bank and in hand |  | 45,366
|  | 66,830
Creditors: Amounts falling due within one year | 7 | (33,471)
Net current assets |  | 33,359
Total assets less current liabilities |  | 100,408
Creditors: Amounts falling due after more than one year | 7 | (8,333)
Net assets |  | 92,075
Capital and reserves |  |
Called up share capital | 8 | 1
Retained earnings |  | 92,074
Shareholders' funds |  | 92,075

For the financial period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Eye Right Referrals Limited

(Registration number: SC791362)
Balance Sheet as at 31 December 2024

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 15 September 2025

......................................... Dr J Henken Director

Eye Right Referrals Limited

Notes to the Unaudited Financial Statements for the Period from 4 December 2023 to 31 December 2024

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
3 High Street
Kinross
KY13 8AW

These financial statements were authorised for issue by the director on 15 September 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Eye Right Referrals Limited

Notes to the Unaudited Financial Statements for the Period from 4 December 2023 to 31 December 2024

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised at the transaction price.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Eye Right Referrals Limited

Notes to the Unaudited Financial Statements for the Period from 4 December 2023 to 31 December 2024

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 3.

Eye Right Referrals Limited

Notes to the Unaudited Financial Statements for the Period from 4 December 2023 to 31 December 2024

4 | Intangible assets

| Website costs £ | Total £
Cost or valuation
Additions | 1,191 | 1,191
At 31 December 2024 | 1,191 | 1,191
Amortisation
Amortisation charge | 119 | 119
At 31 December 2024 | 119 | 119
Carrying amount
At 31 December 2024 | 1,072 | 1,072

5 | Tangible Assets

| Other tangible assets £ | Total £
Cost or valuation
Additions | 82,471 | 82,471
At 31 December 2024 | 82,471 | 82,471
Depreciation
Charge for the period | 16,494 | 16,494
At 31 December 2024 | 16,494 | 16,494
Carrying amount
At 31 December 2024 | 65,977 | 65,977

6 | Debtors

Current | 2024 £
Trade debtors | 20,910
Prepayments | 554
| 21,464

Eye Right Referrals Limited

Notes to the Unaudited Financial Statements for the Period from 4 December 2023 to 31 December 2024

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2024 £
Due within one year |  |
Loans and borrowings |  | 196
Taxation and social security |  | 31,775
Accruals and deferred income |  | 1,500
|  | 33,471

Creditors: amounts falling due after more than one year

| Note | 2024 £
Due after one year |  |
Loans and borrowings |  | 8,333

8 | Share capital

Allotted, called up and fully paid shares

| 2024
| No. | £
Ordinary shares of £1 each | 1 | 1