Company Registration No. SC375247 (Scotland)
Alan Arnott Eyecare Limited
Unaudited accounts
for the year ended 31 March 2025
Alan Arnott Eyecare Limited
Unaudited accounts
Contents
Alan Arnott Eyecare Limited
Company Information
for the year ended 31 March 2025
Directors
A Arnott
G Arnott
Company Number
SC375247 (Scotland)
Registered Office
31 Douglas Street
Milngavie
Glasgow
G62 6PE
Accountants
Assenti & Noble Ltd
18 Mosshead Road
Bearsden
Glasgow
G61 3HN
Alan Arnott Eyecare Limited
Statement of financial position
as at 31 March 2025
Tangible assets
34,671
43,339
Cash at bank and in hand
181,098
262,713
Creditors: amounts falling due within one year
(84,350)
(100,463)
Net current assets
139,104
203,387
Total assets less current liabilities
173,775
246,726
Provisions for liabilities
Deferred tax
(6,587)
(8,234)
Net assets
167,188
238,492
Called up share capital
100
100
Profit and loss account
167,088
238,392
Shareholders' funds
167,188
238,492
For the year ending 31 March 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by
A Arnott
Director
Company Registration No. SC375247
Alan Arnott Eyecare Limited
Notes to the Accounts
for the year ended 31 March 2025
Alan Arnott Eyecare Limited is a private company, limited by shares, registered in Scotland, registration number SC375247. The registered office is 31 Douglas Street, Milngavie, Glasgow, G62 6PE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention.
The accounts are presented in £ sterling.
Turnover represents invoiced sales to external customers, excluding value added tax.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
Fixtures & fittings
20% reducing balance
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Alan Arnott Eyecare Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
23,642
62,990
8,794
95,426
At 31 March 2025
23,642
62,990
8,794
95,426
At 1 April 2024
21,558
22,676
7,853
52,087
Charge for the year
417
8,063
188
8,668
At 31 March 2025
21,975
30,739
8,041
60,755
At 31 March 2025
1,667
32,251
753
34,671
At 31 March 2024
2,084
40,314
941
43,339
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
36,932
32,646
Taxes and social security
21,735
43,398
Other creditors
15,971
22,926
Loans from directors
8,512
293
Allotted, called up and fully paid:
75 A Ordinary shares of £1 each
75
75
25 B Ordinary shares of £1 each
25
25
8
Average number of employees
During the year the average number of employees was 10 (2024: 11).