The Sight Surgery Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12114565

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		985		1,477
Tangible Assets	5		17,071		21,338

			18,056		22,815
CURRENT ASSETS
Debtors	6	928		288
Cash at bank and in hand		4,971		116

		5,899		404
Creditors: Amounts Falling Due Within One Year	7	(1,189 )		(1,110 )

NET CURRENT ASSETS (LIABILITIES)			4,710		(706 )

TOTAL ASSETS LESS CURRENT LIABILITIES			22,766		22,109

Creditors: Amounts Falling Due After More Than One Year	8		(99,900 )		(95,315 )

NET LIABILITIES			(77,134 )		(73,206 )

CAPITAL AND RESERVES
Called up share capital	9		150		150
Profit and Loss Account			(77,284 )		(73,356 )

SHAREHOLDERS' FUNDS			(77,134)		(73,206)

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The Sight Surgery Ltd

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr M Adams

Director

11 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

The Sight Surgery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12114565 . The registered office is 32 High Street, Wendover, Bucks, HP22 6EA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets are the website which is amortised to profit and loss over its estimated economic life of 4 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

20% Reducing Balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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The Sight Surgery Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 August 2024	5,177

As at 31 July 2025	5,177

Amortisation
As at 1 August 2024	3,700
Provided during the period	492

As at 31 July 2025	4,192

Net Book Value
As at 31 July 2025	985

As at 1 August 2024	1,477

The Website is being written off in equal annual instalments over its estimated economic life of 4 years.

5. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 August 2024	74,086

As at 31 July 2025	74,086

Depreciation
As at 1 August 2024	52,748
Provided during the period	4,267

As at 31 July 2025	57,015

Net Book Value
As at 31 July 2025	17,071

As at 1 August 2024	21,338

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	724	234
Other debtors	204	54

	928	288

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The Sight Surgery Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals and deferred income	1,189	1,110

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors	99,900	95,315

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	150	150

10. Related Party Transactions

Included in other creditors is £48,600 (2024: £45,600) due to Ms S Maling, a director of the company.

Included in other creditors is £50,300 (2024: £49,715) due to Chiltern Eye Surgery, a company of which the director, Mr M Adams, is a director.

CESL Holdings Ltd, a company of which Mr Adams is a director, owns 50% of The Sight Surgery Ltd.

Included in other creditors is £1,000 due to CESL Holdings Ltd.

11. Going Concern

The company expects to meet it's commitments through trading activities and with the support of the directors.

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