Acorah Software Products - Accounts Production 16.8.310 false true true 31 May 2024 15 May 2023 false 1 June 2024 31 May 2025 31 May 2025 SC769390 Dr Ehab Abdelkader Mr Tariq Saboor Dr Sikander Sidiki iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC769390 2024-05-31 SC769390 2025-05-31 SC769390 2024-06-01 2025-05-31 SC769390 frs-core:PlantMachinery 2024-06-01 2025-05-31 SC769390 frs-core:ShareCapital 2025-05-31 SC769390 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC769390 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC769390 frs-bus:AbridgedAccounts 2024-06-01 2025-05-31 SC769390 frs-bus:SmallEntities 2024-06-01 2025-05-31 SC769390 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC769390 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC769390 frs-bus:Director1 2024-06-01 2025-05-31 SC769390 frs-bus:Director2 2024-06-01 2025-05-31 SC769390 frs-bus:Director3 2024-06-01 2025-05-31 SC769390 frs-countries:Scotland 2024-06-01 2025-05-31 SC769390 2023-05-14 SC769390 2024-05-31 SC769390 2023-05-15 2024-05-31 SC769390 frs-core:ShareCapital 2024-05-31 SC769390 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: SC769390
Glasgow Eye Consultants Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 May 2025
Ballantyne & Co
Chartered Accountants & Registered Auditors
60 St. Enoch Square
Glasgow
G1 4AG
Glasgow Eye Consultants Ltd
Contents
Contents

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

Page 1
Glasgow Eye Consultants Ltd
Abridged Balance Sheet
As At 31 May 2025
Abridged Balance Sheet
Registered number: SC769390

| 31 May 2025 | 31 May 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 37,849 |  | 47,312
|  |  | 37,849 |  | 47,312
CURRENT ASSETS
Cash at bank and in hand |  | 249 |  | 1,909 |
|  | 249 |  | 1,909 |
Creditors: Amounts Falling Due Within One Year |  | (76,364 ) |  | (67,897 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (76,115 ) |  | (65,988 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (38,266 ) |  | (18,676 )
NET LIABILITIES |  |  | (38,266 ) |  | (18,676 )
CAPITAL AND RESERVES
Called up share capital | 5 |  | 3 |  | 3
Profit and Loss Account |  |  | (38,269 ) |  | (18,679 )
SHAREHOLDERS' FUNDS |  |  | (38,266) |  | (18,676)

For the year ending 31 May 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 directors acknowledge their 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 May 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Dr Ehab Abdelkader Director
13 February 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Glasgow Eye Consultants Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 May 2025
Notes to the Abridged Financial Statements
1. General Information
Glasgow Eye Consultants Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC769390 . The registered office is 272 Bath Street, Glasgow, G2 4JR.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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 | 20% reducing balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 June 2024 | 54,533
As at 31 May 2025 | 54,533
Depreciation
As at 1 June 2024 | 7,221
Provided during the period | 9,463
As at 31 May 2025 | 16,684
Net Book Value
As at 31 May 2025 | 37,849
As at 1 June 2024 | 47,312

Page 2
Page 3
Glasgow Eye Consultants Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 May 2025
5. Share Capital

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 3 |  | 3

Page 3