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REGISTERED NUMBER: 15855571 (England and Wales)

Unaudited Financial Statements

for the Period 24 July 2024 to 31 July 2025

for

PSY LENS LTD

PSY LENS LTD (Registered number: 15855571)

Contents of the Financial Statements

for the Period 24 July 2024 to 31 July 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

PSY LENS LTD

Company Information

for the Period 24 July 2024 to 31 July 2025

| DIRECTOR: | Dr P R Hayton

| SECRETARY: |

| REGISTERED OFFICE: | 6 High Street

| Wheathampstead

| Hertfordshire

| AL4 8AA

| REGISTERED NUMBER: | 15855571 (England and Wales)

| ACCOUNTANTS: | Fenlon & Co

| Chartered Certified Accountants

| 6 High Street

| Wheathampstead

| Hertfordshire

| AL4 8AA

PSY LENS LTD (Registered number: 15855571)

Balance Sheet

31 July 2025

| Notes | £ | £ |

| FIXED ASSETS

| Tangible assets | 4 | 1,081 |  |

| CURRENT ASSETS

| Cash at bank | 23,656 |  |  |

| CREDITORS

| Amounts falling due within one year | 5 | 16,579 |  |

| NET CURRENT ASSETS | 7,077 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 8,158 |  |

| CAPITAL AND RESERVES

| Called up share capital | 6 | 1 |  |

| Retained earnings | 8,157 |  |

| SHAREHOLDERS' FUNDS | 8,158 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

PSY LENS LTD (Registered number: 15855571)

Balance Sheet - continued

31 July 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 January 2026 and were signed by:

Dr P R Hayton - Director

PSY LENS LTD (Registered number: 15855571)

Notes to the Financial Statements

for the Period 24 July 2024 to 31 July 2025

1. | STATUTORY INFORMATION

| Psy Lens Ltd is a private company limited by shares and incorporated in England and Wales. Its registered office is 6 High Street, Wheathampstead, Herts, AL4 8AA.

| The financial statements are presented in Sterling, which is the functional currency of the company.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Revenue represents the fair value of invoice sales of services, excluding value added tax, having regard to the fulfilment of contractual obligations.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| 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.

| Depreciation s provided on the following basis

| Equipment - 25% straight line basis

| The assets' residual value, 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the income statement.

PSY LENS LTD (Registered number: 15855571)

Notes to the Financial Statements - continued

for the Period 24 July 2024 to 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation represents the sum of tax currently payable and deferred tax.

| The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

| Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

| Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period..

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Pension

| The company is operating a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in independently administered funds. The pension cost charge represents contributions payable by the company to the funds.

| Dividends

| Final ordinary dividends payable to shareholders of the Company are recognised in the period that they are approved by the shareholders. Interim ordinary dividends are recognised in the period that they are paid

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 .

PSY LENS LTD (Registered number: 15855571)

Notes to the Financial Statements - continued

for the Period 24 July 2024 to 31 July 2025

4. | TANGIBLE FIXED ASSETS

| Equipment

£ |

| COST

| Additions | 1,441 |  |

| At 31 July 2025 | 1,441 |  |

| DEPRECIATION

| Charge for period | 360 |  |

| At 31 July 2025 | 360 |  |

| NET BOOK VALUE

| At 31 July 2025 | 1,081 |  |

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

£ |

| Tax | 9,586 |  |

| Social security and other taxes | 4,572 |  |

| Directors' loan accounts | 922 |  |

| Accruals and deferred income | 1,499 |  |

16,579 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 1 | Ordinary share | £1 | 1 |  |