Registered number
13950278
Discerning Eyewear Limited
Filleted Accounts
31 December 2024

Discerning Eyewear Limited
Company Information
Directors
Mrs L A Wilson
R S Wilson
Accountants
Anderson Griffin
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
Registered office
The Counting House Bonds Mill Estate
Bristol Road
Stonehouse
Glos
Registered number
13950278

Discerning Eyewear Limited
Registered number: | 13950278
Balance Sheet
as at 31 December 2024
Notes |  |  | 2024 |  |  | 2023
£ | £
Fixed assets
Investments | 3 |  |  | 424,110 |  |  | 424,110
Creditors: amounts falling due within one year | 4 |  | (102,074) |  |  | (146,474)
Net current liabilities |  |  |  | (102,074) |  |  | (146,474)
Net assets |  |  |  | 322,036 |  |  | 277,636
Capital and reserves
Called up share capital |  |  |  | 10 |  |  | 10
Profit and loss account |  |  |  | 322,026 |  |  | 277,626
Shareholders' funds |  |  |  | 322,036 |  |  | 277,636
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.
R S Wilson
Director
Approved by the board on 30 September 2025

Discerning Eyewear 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).
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 | Employees | 2024 |  | 2023
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Investments
Investments in
subsidiary
undertakings
£
| Cost
| At 1 January 2024 | 424,110
| At 31 December 2024 | 424,110
4 | Creditors: amounts falling due within one year | 2024 |  | 2023
£ | £
| Other creditors | 102,074 |  | 146,474
5 | Controlling party
| The company is controlled by the directors.
6 | Other information
| Discerning Eyewear Limited is a private company limited by shares and incorporated in England. Its registered office is:
| The Counting House Bonds Mill Estate
| Bristol Road
| Stonehouse
| Glos

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