Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 2024-05-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false No description of principal activity 2 2 true true false SC475539 2024-05-01 2025-04-30 SC475539 2023-05-01 2024-04-30 SC475539 2025-04-30 SC475539 2024-04-30 SC475539 c:Director1 2024-05-01 2025-04-30 SC475539 c:Director2 2024-05-01 2025-04-30 SC475539 c:RegisteredOffice 2024-05-01 2025-04-30 SC475539 d:OfficeEquipment 2024-05-01 2025-04-30 SC475539 d:OfficeEquipment 2025-04-30 SC475539 d:OfficeEquipment 2024-04-30 SC475539 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 SC475539 d:CurrentFinancialInstruments 2025-04-30 SC475539 d:CurrentFinancialInstruments 2024-04-30 SC475539 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 SC475539 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 SC475539 d:ShareCapital 2025-04-30 SC475539 d:ShareCapital 2024-04-30 SC475539 d:RetainedEarningsAccumulatedLosses 2025-04-30 SC475539 d:RetainedEarningsAccumulatedLosses 2024-04-30 SC475539 c:OrdinaryShareClass1 2024-05-01 2025-04-30 SC475539 c:OrdinaryShareClass1 2025-04-30 SC475539 c:OrdinaryShareClass1 2024-04-30 SC475539 c:OrdinaryShareClass2 2024-05-01 2025-04-30 SC475539 c:OrdinaryShareClass2 2025-04-30 SC475539 c:OrdinaryShareClass2 2024-04-30 SC475539 c:OrdinaryShareClass3 2024-05-01 2025-04-30 SC475539 c:OrdinaryShareClass3 2025-04-30 SC475539 c:OrdinaryShareClass3 2024-04-30 SC475539 c:FRS102 2024-05-01 2025-04-30 SC475539 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC475539 c:FullAccounts 2024-05-01 2025-04-30 SC475539 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC475539 e:PoundSterling 2024-05-01 2025-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC475539 GONZALEZ OPHTHALMIC SERVICES LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
GONZALEZ OPHTHALMIC SERVICES LIMITED COMPANY INFORMATION
Directors | Mr P A Gonzalez
| Ms G E Mitchell
Registered number | SC475539
Registered office | 30 Helenslee Road
| Dumbarton
| Dumbartonshire
| G82 4BS
Accountants | EQ Accountants Limited
| Chartered Accountants
| Pentland House
| Saltire Centre
| Glenrothes
| Fife
| KY6 2AH
GONZALEZ OPHTHALMIC SERVICES LIMITED REGISTERED NUMBER: SC475539 STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 208 |  | 486
|  |  | 208 |  | 486
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 7,700 |  | 8,473 |
Cash at bank and in hand |  | 94,818 |  | 76,108 |
|  | 102,518 |  | 84,581 |
Creditors: amounts falling due within one year | 6 | (11,414) |  | (10,199) |
Net current assets |  |  | 91,104 |  | 74,382
Total assets less current liabilities |  |  | 91,312 |  | 74,868
Net assets |  |  | 91,312 |  | 74,868
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 200 |  | 200
Profit and loss account |  |  | 91,112 |  | 74,668
|  |  | 91,312 |  | 74,868
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GONZALEZ OPHTHALMIC SERVICES LIMITED REGISTERED NUMBER: SC475539 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. 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. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr P A Gonzalez
Director
Date: 15 January 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
GONZALEZ OPHTHALMIC SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Gonzalez Ophthalmic Services Limited is a private company, limited by shares, incorporated in Scotland, registration number SC475539. The registered office is 30 Helenslee Road, Dumbarton, Dumbartonshire, G82 4BS. The financial statements are presented in sterling, which is the functional currency of the company and presented to the nearest £. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Page 3
GONZALEZ OPHTHALMIC SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 20% | straight-line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
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GONZALEZ OPHTHALMIC SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 May 2024 | 1,612
| At 30 April 2025 | 1,612
| Depreciation |
| At 1 May 2024 | 1,126
| Charge for the year | 278
| At 30 April 2025 | 1,404
| Net book value |
| At 30 April 2025 | 208
| At 30 April 2024 | 486
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 4,264 | 4,264
| Prepayments and accrued income | 3,436 | 4,209
|  | 7,700 | 8,473
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 8,018 | 7,325
| Other creditors | 366 | 274
| Accruals and deferred income | 3,030 | 2,600
|  | 11,414 | 10,199
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GONZALEZ OPHTHALMIC SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 50 (2024 - 50) Ordinary A Shares shares of £1.00 each | 50 | 50
|  | 50 (2024 - 50) Ordinary B Shares shares of £1.00 each | 50 | 50
|  | 100 (2024 - 100) Ordinary C Shares shares of £1.00 each | 100 | 100
|  |  | 200 | 200
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