Company Registration No. SC529214 (Scotland)
SMART EMPLOYEE EYECARE LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
SMART EMPLOYEE EYECARE LIMITED
COMPANY INFORMATION
Directors
M Norris
K Sutherland
Company number
SC529214
Registered office
Unit 4 Kirkhill Commercial Park
Dyce Avenue
Aberdeen
Scotland
AB21 0LQ
SMART EMPLOYEE EYECARE LIMITED
CONTENTS
Page
Directors' report
1
Balance sheet
2
Notes to the financial statements
3 - 4
SMART EMPLOYEE EYECARE LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

The directors present their annual report and financial statements for the year ended 31 March 2025.

Principal activities

The company has remained dormant throughout the year.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

F T Rus
(Resigned 24 July 2024)
M Norris
(Appointed 24 May 2024)
K Sutherland
(Appointed 30 October 2024)
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
M Norris
Director
3 November 2025
SMART EMPLOYEE EYECARE LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 2 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
1
1
Net current assets
1
1
Capital and reserves
Called up share capital
4
1
1

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 3 November 2025 and are signed on its behalf by:
M Norris
Director
Company Registration No. SC529214
SMART EMPLOYEE EYECARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Smart Employee Eyecare Limited is a private company limited by shares incorporated in Scotland. The registered office is Unit 4 Kirkhill Commercial Park, Dyce Avenue, Aberdeen, Scotland, AB21 0LQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest pound (£).

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Profit and loss account

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

1.3
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include other debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

2
Employees

The company had no employees in the current year or prior year, excluding directors.

3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
1
1

Other debtors balances relates to unpaid share capital owed to Duncan and Todd Limited.

SMART EMPLOYEE EYECARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
3
Debtors
(Continued)
- 4 -
4
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary share of £1 each
1
1
1
1
5
Parent company

The company's immediate parent company is Duncan and Todd Limited which is registered at Unit 4 Kirkhill Commercial Park, Dyce Avenue, Dyce, Aberdeen, AB21 0LQ. T he results of Smart Employee Eyecare Limited are included in the consolidated financial statements of Duncan and Todd Holdings Limited, both of which are available from Companies House.

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