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Company Registration No. 08792405 (England and Wales)
Roger Baer Eye Surgery Ltd Unaudited accounts for the year ended 31 March 2025
Roger Baer Eye Surgery Ltd Unaudited accounts Contents
Page
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Roger Baer Eye Surgery Ltd Company Information for the year ended 31 March 2025
Director
Mr Roger Max Baer
Company Number
08792405 (England and Wales)
Registered Office
Goodridge House Rockery Park, North Road Combe Down Bath BA2 5DN
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Roger Baer Eye Surgery Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,002 
1,490 
Current assets
Debtors
5,650 
24,526 
Investments
1,469,250 
1,330,914 
Cash at bank and in hand
78,336 
82,114 
1,553,236 
1,437,554 
Creditors: amounts falling due within one year
(35,094)
(47,301)
Net current assets
1,518,142 
1,390,253 
Net assets
1,519,144 
1,391,743 
Capital and reserves
Called up share capital
1 
1 
Revaluation reserve
16,918 
(3,606)
Profit and loss account
1,502,225 
1,395,348 
Shareholders' funds
1,519,144 
1,391,743 
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 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 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 and authorised for issue on 27 December 2025 and were signed on its behalf by
Mr Roger Max Baer Director Company Registration No. 08792405
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Roger Baer Eye Surgery Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Roger Baer Eye Surgery Ltd is a private company, limited by shares, registered in England and Wales, registration number 08792405. The registered office is Goodridge House, Rockery Park, North Road, Combe Down, Bath, BA2 5DN.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: 5 Year Straight Line Method.
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2024
4,771 
At 31 March 2025
4,771 
Depreciation
At 1 April 2024
3,281 
Charge for the year
488 
At 31 March 2025
3,769 
Net book value
At 31 March 2025
1,002 
At 31 March 2024
1,490 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,650 
24,526 
6
Investments held as current assets
2025 
2024 
£ 
£ 
Listed investments
1,469,250 
1,330,914 
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Roger Baer Eye Surgery Ltd Notes to the Accounts for the year ended 31 March 2025
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
850 
1,934 
Taxes and social security
33,776 
44,367 
Proposed dividends
- 
1,000 
Loans from directors
468 
- 
35,094 
47,301 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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