Eye Clinic Barot Limited

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

Registered number: 10171171

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		34,542		39,092

			34,542		39,092
CURRENT ASSETS
Stocks	5	62,847		66,963
Debtors	6	7,564		-
Cash at bank and in hand		-		14,290

		70,411		81,253
Creditors: Amounts Falling Due Within One Year	7	(3,286 )		(11,409 )

NET CURRENT ASSETS (LIABILITIES)			67,125		69,844

TOTAL ASSETS LESS CURRENT LIABILITIES			101,667		108,936

NET ASSETS			101,667		108,936

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			101,567		108,836

SHAREHOLDERS' FUNDS			101,667		108,936

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Nitesh Barot

Director

26/12/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Eye Clinic Barot Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10171171 . The registered office is 262 Catherine Street, Leicester, Leicestershire, LE4 6GD.

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. 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	25%
Fixtures & Fittings	25%

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2024	47,020	1,149	48,169

As at 31 March 2025	47,020	1,149	48,169

Depreciation
As at 1 April 2024	8,697	380	9,077
Provided during the period	1,804	2,746	4,550

As at 31 March 2025	10,501	3,126	13,627

...CONTINUED

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Eye Clinic Barot Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	36,519	(1,977 )	34,542

As at 1 April 2024	38,323	769	39,092

5. Stocks

	2025	2024
	£	£
Stock	62,847	66,963

6. Debtors

	2025	2024
	£	£
Due within one year
Director's loan account	7,564	-

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1	-
Bank loans and overdrafts	1,485	-
Accruals and deferred income	1,800	1,800
Director's loan account	-	9,609

	3,286	11,409

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

The above loan is unsecured, interest free and repayable on demand.

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