Silverfin false false 31/01/2025 01/02/2024 31/01/2025 K T R Clark 01/12/2021 D A Sinclair 02/08/2017 27 October 2025 The principal activity of the company is the distribution of ophthalmic surgical devices and procedure packs. SC211557 2025-01-31 SC211557 bus:Director1 2025-01-31 SC211557 bus:Director2 2025-01-31 SC211557 2024-01-31 SC211557 core:CurrentFinancialInstruments 2025-01-31 SC211557 core:CurrentFinancialInstruments 2024-01-31 SC211557 core:ShareCapital 2025-01-31 SC211557 core:ShareCapital 2024-01-31 SC211557 core:SharePremium 2025-01-31 SC211557 core:SharePremium 2024-01-31 SC211557 core:RetainedEarningsAccumulatedLosses 2025-01-31 SC211557 core:RetainedEarningsAccumulatedLosses 2024-01-31 SC211557 core:LeaseholdImprovements 2024-01-31 SC211557 core:OfficeEquipment 2024-01-31 SC211557 core:ComputerEquipment 2024-01-31 SC211557 core:LeaseholdImprovements 2025-01-31 SC211557 core:OfficeEquipment 2025-01-31 SC211557 core:ComputerEquipment 2025-01-31 SC211557 bus:OrdinaryShareClass1 2025-01-31 SC211557 2024-02-01 2025-01-31 SC211557 bus:FilletedAccounts 2024-02-01 2025-01-31 SC211557 bus:SmallEntities 2024-02-01 2025-01-31 SC211557 bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 SC211557 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 SC211557 bus:Director1 2024-02-01 2025-01-31 SC211557 bus:Director2 2024-02-01 2025-01-31 SC211557 core:LeaseholdImprovements core:TopRangeValue 2024-02-01 2025-01-31 SC211557 core:OfficeEquipment core:TopRangeValue 2024-02-01 2025-01-31 SC211557 core:ComputerEquipment core:TopRangeValue 2024-02-01 2025-01-31 SC211557 2023-02-01 2024-01-31 SC211557 core:LeaseholdImprovements 2024-02-01 2025-01-31 SC211557 core:OfficeEquipment 2024-02-01 2025-01-31 SC211557 core:ComputerEquipment 2024-02-01 2025-01-31 SC211557 bus:OrdinaryShareClass1 2024-02-01 2025-01-31 SC211557 bus:OrdinaryShareClass1 2023-02-01 2024-01-31 SC211557 1 2024-02-01 2025-01-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC211557 (Scotland)

# EYESUPPLY LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2025
PAGES FOR FILING WITH THE REGISTRAR

EYESUPPLY LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2025

Contents

EYESUPPLY LIMITED

## COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2025
EYESUPPLY LIMITED

## COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2025

DIRECTORS | K T R Clark
| D A Sinclair

REGISTERED OFFICE | Unit 55 Imex Business Centre
| Dryden Road
| Bilston Glen Industrial Estate
| EH20 9LZ
| United Kingdom

COMPANY NUMBER | SC211557 (Scotland)

ACCOUNTANT | Shaw Gibbs Limited
| Salatin House
| 19 Cedar Road
| Sutton
| SM2 5DA

EYESUPPLY LIMITED

## BALANCE SHEET

AS AT 31 JANUARY 2025
EYESUPPLY LIMITED

## BALANCE SHEET (continued)

AS AT 31 JANUARY 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 344 |  | 1,034
|  | 344 |  | 1,034
Current assets |  |  |  |
Stocks | 5 | 243,123 |  | 252,056
Debtors | 6 | 45,221 |  | 41,557
Cash at bank and in hand | 7 | 113,437 |  | 51,607
|  | 401,781 |  | 345,220
Creditors: amounts falling due within one year | 8 | ( 127,365) |  | ( 88,755)
Net current assets |  | 274,416 |  | 256,465
Total assets less current liabilities |  | 274,760 |  | 257,499
Net assets |  | 274,760 |  | 257,499
Capital and reserves |  |  |  |
Called-up share capital | 9 | 10,000 |  | 10,000
Share premium account |  | 57,550 |  | 57,550
Profit and loss account |  | 207,210 |  | 189,949
Total shareholders' funds |  | 274,760 |  | 257,499

For the financial 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.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Eyesupply Limited (registered number: SC211557) were approved and authorised for issue by the Board of Directors on 27 October 2025. They were signed on its behalf by:

D A Sinclair Director |

EYESUPPLY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2025
EYESUPPLY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Eyesupply Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is Unit 55 Imex Business Centre, Dryden Road, Bilston Glen Industrial Estate, EH20 9LZ, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

##### Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements | 5 years straight line
Office equipment | 5 years straight line
Computer equipment | 5 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 4. Tangible assets

| Leasehold improve- ments |  | Office equipment |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 February 2024 | 8,330 |  | 7,226 |  | 3,400 |  | 18,956
At 31 January 2025 | 8,330 |  | 7,226 |  | 3,400 |  | 18,956
Accumulated depreciation |  |  |  |  |  |  |
At 01 February 2024 | 8,330 |  | 6,308 |  | 3,284 |  | 17,922
Charge for the financial year | 0 |  | 574 |  | 116 |  | 690
At 31 January 2025 | 8,330 |  | 6,882 |  | 3,400 |  | 18,612
Net book value |  |  |  |  |  |  |
At 31 January 2025 | 0 |  | 344 |  | 0 |  | 344
At 31 January 2024 | 0 |  | 918 |  | 116 |  | 1,034

#### 5. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks | 243,123 |  | 252,056

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 40,879 |  | 36,355
Prepayments | 4,342 |  | 5,202
| 45,221 |  | 41,557

#### 7. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 113,437 |  | 51,607

#### 8. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 106,822 |  | 71,847
Accruals | 2,453 |  | 2,604
Corporation tax | 4,374 |  | 1,336
Other taxation and social security | 10,724 |  | 9,974
Other creditors | 2,992 |  | 2,994
| 127,365 |  | 88,755

#### 9. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
10,000 Ordinary shares of £ 1.00 each | 10,000 |  | 10,000

Reserves
The share premium reserve represents premium paid for new shares above their nominal value net of issue costs and bonus share issues. This reserve forms part of the company's non-distributable
reserves.
The retained earnings reserve represents cumulative profit or losses net of dividends paid and other
adjustments.

#### 10. Events after the Balance Sheet date

There have been no events after the balance sheet date affecting the Company since the financial year.