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REGISTERED NUMBER: 05331348 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 JANUARY 2025 |

| FOR |

| THE EYE LOUNGE LIMITED |

| THE EYE LOUNGE LIMITED (REGISTERED NUMBER: 05331348) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| THE EYE LOUNGE LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JANUARY 2025

| DIRECTORS: | C S Virdee

| Mrs T K Virdee

| SECRETARY: | Mrs T K Virdee

| REGISTERED OFFICE: | 149 Ashford Road

| Iver Heath

| Buckinghamshire

| SL0 0QE

| REGISTERED NUMBER: | 05331348 (England and Wales)

| THE EYE LOUNGE LIMITED (REGISTERED NUMBER: 05331348) |

BALANCE SHEET

31 JANUARY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 36,527 |  | 42,537 |  |

36,527 |  | 42,537 |  |

CURRENT ASSETS

Stocks | 23,500 |  | 20,260 |  |

Debtors | 6 | 5,923 |  | 4,743 |  |

Cash at bank and in hand | 63,909 |  | 38,023 |  |

93,332 |  | 63,026 |  |

CREDITORS

Amounts falling due within one year | 7 | 95,486 |  | 73,485 |  |

NET CURRENT LIABILITIES | (2,154 | ) | (10,459 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 34,373 |  | 32,078 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 22,689 |  | 26,981 |  |

NET ASSETS | 11,684 |  | 5,097 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 11,682 |  | 5,095 |  |

SHAREHOLDERS' FUNDS | 11,684 |  | 5,097 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 EYE LOUNGE LIMITED (REGISTERED NUMBER: 05331348) |

BALANCE SHEET - continued

31 JANUARY 2025

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 December 2025 and were signed on its behalf by:

C S Virdee - Director

| THE EYE LOUNGE LIMITED (REGISTERED NUMBER: 05331348) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

1. | STATUTORY INFORMATION

| The Eye Lounge 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.

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 represents net invoiced sales of goods and services, excluding value added tax

| Goodwill

| Goodwill is being amortised evenly over its estimated useful life of five years

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Stocks

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

| Financial instruments

| The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.

| Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Debtors

| Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

| Cash and cash equivalent

| Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Creditors

| Basic financial liabilities, including trade and other creditors, loans from third parties are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

| Interest income

| Interest income is recognised in profit or loss using the effective interest method

| THE EYE LOUNGE LIMITED (REGISTERED NUMBER: 05331348) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 February 2024

| and 31 January 2025 | 32,000 |  |

| AMORTISATION

| At 1 February 2024

| and 31 January 2025 | 32,000 |  |

| NET BOOK VALUE

| At 31 January 2025 | - |  |

| At 31 January 2024 | - |  |

| THE EYE LOUNGE LIMITED (REGISTERED NUMBER: 05331348) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Short |  | and |  | Motor |  | Computer |

| leasehold |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 February 2024 | 3,113 |  | 41,362 |  | 42,350 |  | 10,608 |  | 97,433 |  |

| Additions | - |  | - |  | - |  | 3,505 |  | 3,505 |  |

| At 31 January 2025 | 3,113 |  | 41,362 |  | 42,350 |  | 14,113 |  | 100,938 |  |

| DEPRECIATION

| At 1 February 2024 | 601 |  | 37,409 |  | 8,470 |  | 8,416 |  | 54,896 |  |

| Charge for year | 327 |  | 988 |  | 6,776 |  | 1,424 |  | 9,515 |  |

| At 31 January 2025 | 928 |  | 38,397 |  | 15,246 |  | 9,840 |  | 64,411 |  |

| NET BOOK VALUE

| At 31 January 2025 | 2,185 |  | 2,965 |  | 27,104 |  | 4,273 |  | 36,527 |  |

| At 31 January 2024 | 2,512 |  | 3,953 |  | 33,880 |  | 2,192 |  | 42,537 |  |

| The net book value of tangible fixed assets includes £ 27,104 (2024 - £ 33,880 ) in respect of assets held under hire purchase contracts.

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 4,036 |  | 2,959 |  |

| Other debtors | 1,887 |  | 1,784 |  |

5,923 |  | 4,743 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 4,292 |  | 4,292 |  |

| Trade creditors | 17,872 |  | 18,379 |  |

| Taxation and social security | 16,703 |  | 2,018 |  |

| Other creditors | 56,619 |  | 48,796 |  |

95,486 |  | 73,485 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 22,689 |  | 26,981 |  |