REGISTERED NUMBER: 04989705 (England and Wales)

NOBLE EYE CENTRE LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

RJ Noble

M J Turner

REGISTERED OFFICE:

89 High Street

Rushden

Northamptonshire

NN10 0NZ

REGISTERED NUMBER:

04989705 (England and Wales)

ACCOUNTANTS:

Phipps Henson McAllister

Chartered Accountants

22-24 Harborough Road

Kingsthorpe

Northampton

NN2 7AZ

FIXED ASSETS

Intangible assets

4

50,000

50,000

Tangible assets

5

24,283

25,531

74,283

75,531

CURRENT ASSETS

Stocks

16,500

16,500

Debtors

6

3,433

4,749

Cash at bank

26,970

37,781

46,903

59,030

CREDITORS

Amounts falling due within one year

7

43,740

23,975

NET CURRENT ASSETS

3,163

35,055

TOTAL ASSETS LESS CURRENT LIABILITIES

77,446

110,586

CREDITORS

Amounts falling due after more than one year

8

19,591

47,945

NET ASSETS

57,855

62,641

CAPITAL AND RESERVES

Called up share capital

9

12

12

Retained earnings

57,843

62,629

SHAREHOLDERS' FUNDS

57,855

62,641

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 December 2025 and were signed on its behalf by:

M J Turner - Director

1.	STATUTORY INFORMATION

Noble Eye Centre Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Sight Testing Equipment

-

4% straight line

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

50,000

NET BOOK VALUE

At 31 March 2025

50,000

At 31 March 2024

50,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Sight

and

Testing

fittings

Equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

6,615

27,272

33,887

DEPRECIATION

At 1 April 2024

4,546

3,810

8,356

Charge for year

310

938

1,248

At 31 March 2025

4,856

4,748

9,604

NET BOOK VALUE

At 31 March 2025

1,759

22,524

24,283

At 31 March 2024

2,069

23,462

25,531

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,264

210

Other debtors

120

120

VAT

1,049

1,419

Prepayments and accrued income

-

3,000

3,433

4,749

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

29,588

16,184

Corporation tax

2,220

-

Social security and other taxes

1,674

1,559

Pension Creditor

138

135

Directors' current accounts

4,520

497

Accruals and deferred income

5,600

5,600

43,740

23,975

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bounce Back Loan

19,591

22,945

Liberis Limited Loan

-

25,000

19,591

47,945

Amounts falling due in more than five years:

Repayable by instalments

Liberis Limited Loan

-

25,000

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

9

A Ordinary

£1

9

9

1

B Ordinary

£1

1

1

1

C Ordinary

£1

1

1

1

D Ordinary

£1

1

1

12

12

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is RJ Noble.