BrightAccountsProduction v1.0.0 v1.0.0 2024-07-01 The company was not dormant during the period The company was trading for the entire period The principal activity of the company is the provision of ophthalmic medical services 9 January 2026 0 0 NI697820 2025-06-30 NI697820 2024-06-30 NI697820 2023-06-30 NI697820 2024-07-01 2025-06-30 NI697820 2023-07-01 2024-06-30 NI697820 uk-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 NI697820 uk-curr:PoundSterling 2024-07-01 2025-06-30 NI697820 uk-bus:FullAccounts 2024-07-01 2025-06-30 NI697820 uk-bus:CompanySecretaryDirector1 2024-07-01 2025-06-30 NI697820 uk-bus:CompanySecretary1 2024-07-01 2025-06-30 NI697820 uk-bus:RegisteredOffice 2024-07-01 2025-06-30 NI697820 uk-bus:Agent1 2024-07-01 2025-06-30 NI697820 uk-bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 NI697820 uk-core:ShareCapital 2025-06-30 NI697820 uk-core:ShareCapital 2024-06-30 NI697820 uk-core:RetainedEarningsAccumulatedLosses 2025-06-30 NI697820 uk-core:RetainedEarningsAccumulatedLosses 2024-06-30 NI697820 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-06-30 NI697820 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-06-30 NI697820 uk-bus:FRS102 2024-07-01 2025-06-30 NI697820 uk-core:CurrentFinancialInstruments 2025-06-30 NI697820 uk-core:CurrentFinancialInstruments 2024-06-30 NI697820 uk-core:WithinOneYear 2025-06-30 NI697820 uk-core:WithinOneYear 2024-06-30 NI697820 2024-07-01 2025-06-30 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI697820

Castle Eyecare Limited

Director's Report and Unaudited Financial Statements

for the financial year ended 30 June 2025

Castle Eyecare Limited

DIRECTOR AND OTHER INFORMATION

Director | Mr. David Mulholland
Company Secretary | Mr. David Mulholland
Company Registration Number | NI697820
Registered Office and Business Address | 38 Circular Road
| Castlerock
| Derry
| BT51 4XA
Accountants | MCI Chartered Accountants
| Sentinel House
| 13 Pump Street
| Derry
| BT48 6JG
Bankers | Monzo Bank
| 38 Finsbury Square
| London
| EC2A 1PX

Castle Eyecare Limited

DIRECTOR'S REPORT

for the financial year ended 30 June 2025

The director presents their report and the unaudited financial statements for the financial year ended 30 June 2025.

Principal Activity

The principal activity of the company is the provision of ophthalmic medical services

Results and Dividends

The profit for the financial year after providing for taxation amounted to £231,736 (2024 - £260,561).

Director

The director who served during the financial year is as follows:

Mr. David Mulholland

There were no changes in shareholdings between 30 June 2025 and the date of signing the financial statements.

Political Contributions

The company did not make any disclosable political donations in the current financial year.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

Mr. David Mulholland

Director

9 January 2026

Castle Eyecare Limited

ACCOUNTANTS REPORT

to the Director on the Compilation of the unaudited financial statements of Castle Eyecare Limited

for the financial year ended 30 June 2025

In accordance with the engagement letter dated 18 October 2024 and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial year ended 30 June 2025 as set out on pages to which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the director of Castle Eyecare Limited, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Director that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its director for our work or for this report.

We have carried out this engagement in accordance with guidance issued by Chartered Accountants Ireland and have complied with the relevant ethical guidance laid down by Chartered Accountants Ireland relating to members undertaking the compilation of financial statements.

You have acknowledged on the Balance Sheet for the year ended 30 June 2025 your duty to ensure that Castle Eyecare Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Castle Eyecare Limited. You consider that Castle Eyecare Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Castle Eyecare Limited. For this reason, we have not verified the adequacy, accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

MCI CHARTERED ACCOUNTANTS

Sentinel House

13 Pump Street

Derry

BT48 6JG

9 January 2026

Castle Eyecare Limited

PROFIT AND LOSS ACCOUNT

for the financial year ended 30 June 2025

|  | 2025 |  | 2024
| Notes | £ |  | £

Turnover |  | 351,784 |  | 415,738
|  | ───────── |  | ─────────
Gross profit |  | 351,784 |  | 415,738
Administrative expenses |  | (55,562) |  | (71,704)
|  | ───────── |  | ─────────
Operating profit |  | 296,222 |  | 344,034
Interest receivable and similar income |  | 12,759 |  | 3,381
|  | ───────── |  | ─────────
Profit before taxation |  | 308,981 |  | 347,415
Tax on profit |  | (77,245) |  | (86,854)
|  | ───────── |  | ─────────
Profit for the financial year | 6 | 231,736 |  | 260,561
|  | ═════════ |  | ═════════

Castle Eyecare Limited

Company Registration Number: NI697820

BALANCE SHEET

as at 30 June 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Current Assets

Debtors |  | 4 | 4,005 |  | 2,340
Cash and cash equivalents |  |  | 565,872 |  | 375,255
|  |  | ───────── |  | ─────────
|  |  | 569,877 |  | 377,595
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 5 | (83,540) |  | (118,894)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 486,337 |  | 258,701
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 486,337 |  | 258,701
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Retained earnings |  | 6 | 486,237 |  | 258,601
|  |  | ───────── |  | ─────────
Shareholders' Funds |  |  | 486,337 |  | 258,701
|  |  | ═════════ |  | ═════════
The financial statements have been prepared 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).

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 9 January 2026

Mr. David Mulholland |  |  |  |  |
Director |  |  |  |  |

Castle Eyecare Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 June 2025

1. | General Information
| Castle Eyecare Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI697820. The registered office of the company is 38 Circular Road, Castlerock, Derry, BT51 4XA which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 30 June 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover is measured at the fair value of the consideration receivable net of VAT and discounts. The policy adopted for the recognition of turnover is as follows: Rendering of services When the outcome of a transaction can be estimated reliably, turnover from specialist medical practice activities is recognised by reference to the state of completion at the balance sheet date. The stage of completion is measured by reference to labour hours completed and materials consumed. Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

3. | Employees
| The average monthly number of employees, including director, during the financial period was 1 (2024 - 1).

4. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | 2,675 | 2,340
| Taxation | 1,330 | -
|  | ───────── | ─────────
|  | 4,005 | 2,340
|  | ═════════ | ═════════

5. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Taxation | 77,245 | 89,425
| Director's current account | 45 | 22,969
| Accruals | 6,250 | 6,500
|  | ───────── | ─────────
|  | 83,540 | 118,894
|  | ═════════ | ═════════

6. | Profit and loss account
|  | 2025 | 2024
|  | £ | £
| At 1 July 2024 | 258,601 | -
| Profit for the financial year | 231,736 | 260,561
| Payment of dividends | (4,100) | (1,960)
|  | ───────── | ─────────
| At 30 June 2025 | 486,237 | 258,601
|  | ═════════ | ═════════

Castle Eyecare Limited

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

TRADING STATEMENT

for the financial year ended 30 June 2025

| 2025 |  | 2024
| £ |  | £

Sales | 351,784 |  | 415,738
| ───────── |  | ─────────
Administrative expenses

Wages and salaries | 12,603 |  | 23,150
Staff training | 204 |  | -
Administrative support costs | 21,495 |  | 27,345
Laundry | 435 |  | 460
Printing, postage and stationery | 230 |  | 156
Telephone | 804 |  | 840
Motor and travel expenses | 1,180 |  | 1,077
Accountancy | 6,250 |  | 6,250
Miscellaneous | 2,042 |  | 1,183
Subscriptions | 10,319 |  | 11,243
| ───────── |  | ─────────
| 55,562 |  | 71,704
| ───────── |  | ─────────
Miscellaneous income

Bank interest | 12,759 |  | 3,381
| ───────── |  | ─────────
Net profit | 308,981 |  | 347,415
| ═════════ |  | ═════════