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Company registration number: 12980966
Clear View Surgical Limited
Unaudited filleted financial statements
31 August 2025
Clear View Surgical Limited
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
Clear View Surgical Limited
Directors and other information

| Directors | Luke Anderson
|  | Mario John Saldanha
| Company number | 12980966
| Registered office | Sana, Axis Court Mallard Way
|  | Riverside Business Park
|  | Swansea
|  | SA70AJ
| Business address | Sana, Axis Court Mallard Way
|  | Riverside Business Park
|  | Swansea
|  | SA70AJ
| Accountants | Morgan Hemp
|  | 103-104 Walter Road
|  | Swansea
|  | SA2 5QF

Clear View Surgical Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Clear View Surgical Limited
Year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Clear View Surgical Limited for the year ended 31 August 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.
This report is made solely to the board of directors of Clear View Surgical Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Clear View Surgical Limited and state those matters that we have agreed to state to the board of directors of Clear View Surgical Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global /Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Clear View Surgical Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Clear View Surgical Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Clear View Surgical Limited. You consider that Clear View Surgical Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Clear View Surgical Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Morgan Hemp
103-104 Walter Road
Swansea
SA2 5QF
15 October 2025
Clear View Surgical Limited
Statement of financial position
31 August 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 851,778 |  |  |  | 900,845 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 851,778 |  |  |  | 900,845
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 34,226 |  |  |  | 29,547 |  |
Debtors |  | 6 | 190,642 |  |  |  | 233,513 |  |
Cash at bank and in hand |  |  | 477,691 |  |  |  | 225,406 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 702,559 |  |  |  | 488,466 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 651,608) |  |  |  | ( 853,802) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets/(liabilities) |  |  |  |  | 50,951 |  |  |  | ( 365,336)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 902,729 |  |  |  | 535,509
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 8 |  |  | ( 593,157) |  |  |  | ( 480,922)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 309,572 |  |  |  | 54,587
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 110 |  |  |  | 110
Profit and loss account |  |  |  |  | 309,462 |  |  |  | 54,477
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 309,572 |  |  |  | 54,587
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 15 October 2025 , and are signed on behalf of the board by:
Luke Anderson Mario John Saldanha
Director Director
Company registration number: 12980966
Clear View Surgical Limited
Notes to the financial statements
Year ended 31 August 2025
1. General information
The company is a private company limited by shares, registered in Wales. The address of the registered office is Sana, Axis Court Mallard Way, Riverside Business Park, Swansea, SA70AJ.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 17 (2024: 13 ).
5. Tangible assets

|  | Long leasehold property | Plant and machinery | Total |  |  |  |
|  | £ | £ | £ |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 September 2024 | 820,254 | 320,928 | 1,141,182 |  |  |  |
| Additions | 16,583 | 135,649 | 152,232 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 31 August 2025 | 836,837 | 456,577 | 1,293,414 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 September 2024 | 82,026 | 158,311 | 240,337 |  |  |  |
| Charge for the year | 100,741 | 100,558 | 201,299 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 31 August 2025 | 182,767 | 258,869 | 441,636 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 August 2025 | 654,070 | 197,708 | 851,778 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 31 August 2024 | 738,228 | 162,617 | 900,845 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 122,364 | 80,784
| Other debtors |  | 68,278 | 152,729
|  |  | _______ | _______
|  |  | 190,642 | 233,513
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 210,535 | 374,912
| Trade creditors |  | 91,012 | 39,551
| Social security and other taxes |  | 8,260 | 8,114
| Other creditors |  | 341,801 | 431,225
|  |  | _______ | _______
|  |  | 651,608 | 853,802
|  |  | _______ | _______

8. Creditors: amounts falling due after more than one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 593,157 | 480,922
|  |  | _______ | _______

9. Operating leases
The company as lessee
The total future minimum lease payments under non-cancellable operating leases are as follows:

| £ | £
Not later than 1 year | 46,712 | 67,451
Later than 1 year and not later than 5 years | 44,062 | 59,264
Later than 5 years | 492,781 | 546,300
| _______ | _______
| 583,555 | 673,015
| _______ | _______

10. Related party transactions
Included in creditors is a balance of £11,709 (2024: £11,709) owed to the directors. The loan is interest free and repayment on demand. Included in creditors is a balance of £10,829 (2024: £84,429) owed to Landerson Eye Limited and £213 (2024: £46,413) owed to Sanmar Services Limited, companies connected to the directors. Included in cost of sales is £114,640 (2024: £77,800) paid to Landerson Eye Ltd and £59,720 (2024: £0) paid to Sanmar Services Ltd, companies connected to the directors.