2 false false false false false false false false false false true false false false false false false No description of principal activity 2024-09-01 Sage Accounts Production Advanced 2025 - FRS102_2025 7,372 3,829 11,201 2,704 1,881 4,585 6,616 4,668 xbrli:pure xbrli:shares iso4217:GBP SC638196 2024-09-01 2025-08-31 SC638196 2025-08-31 SC638196 2024-08-31 SC638196 2023-09-01 2024-08-31 SC638196 2024-08-31 SC638196 2023-08-31 SC638196 bus:LeadAgentIfApplicable 2024-09-01 2025-08-31 SC638196 bus:Director1 2024-09-01 2025-08-31 SC638196 bus:Director2 2024-09-01 2025-08-31 SC638196 core:WithinOneYear 2025-08-31 SC638196 core:WithinOneYear 2024-08-31 SC638196 core:ShareCapital 2025-08-31 SC638196 core:ShareCapital 2024-08-31 SC638196 core:RetainedEarningsAccumulatedLosses 2025-08-31 SC638196 core:RetainedEarningsAccumulatedLosses 2024-08-31 SC638196 bus:SmallEntities 2024-09-01 2025-08-31 SC638196 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 SC638196 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC638196 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC638196 bus:FullAccounts 2024-09-01 2025-08-31 SC638196 core:FurnitureFittingsToolsEquipment 2024-09-01 2025-08-31 SC638196 core:FurnitureFittingsToolsEquipment 2024-08-31 SC638196 core:FurnitureFittingsToolsEquipment 2025-08-31 SC638196 1 2024-09-01 2025-08-31
COMPANY REGISTRATION NUMBER: SC638196

C & R Weir Ophthalmic Services Ltd

Filleted Unaudited Financial Statements

31 August 2025

C & R Weir Ophthalmic Services Ltd

Financial Statements

Year ended 31 August 2025

Contents | Page

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2

Notes to the financial statements | 3

C & R Weir Ophthalmic Services Ltd

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of C & R Weir Ophthalmic Services Ltd

Year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of C & R Weir Ophthalmic Services Ltd for the year ended 31 August 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of C & R Weir Ophthalmic Services Ltd, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of C & R Weir Ophthalmic Services Ltd and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C & R Weir Ophthalmic Services Ltd and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that C & R Weir Ophthalmic Services Ltd 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 C & R Weir Ophthalmic Services Ltd. You consider that C & R Weir Ophthalmic Services Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of C & R Weir Ophthalmic Services Ltd. For this reason, we have not verified the 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.
GILLILAND & COMPANY Chartered Accountants
216 West George Street Glasgow G2 2PQ
25 February 2026

C & R Weir Ophthalmic Services Ltd

Statement of Financial Position

31 August 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 6,616 | 4,668

Current assets

Debtors | 6 | 4,129 | 2,926
Cash at bank and in hand | 4,283 | 3,292
| ------- | -------
| 8,412 | 6,218

Creditors: amounts falling due within one year | 7 | 10,181 | 10,460
| -------- | --------
Net current liabilities | 1,769 | 4,242
| ------- | -------
Total assets less current liabilities | 4,847 | 426
| ------- | ----
Net assets | 4,847 | 426
| ------- | ----

Capital and reserves

Called up share capital | 2 | 2
Profit and loss account | 4,845 | 424
| ------- | ----
Shareholders funds | 4,847 | 426
| ------- | ----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 25 February 2026 , and are signed on behalf of the board by:

Dr C R Weir | Mrs R Weir
Director | Director

Company registration number: SC638196

C & R Weir Ophthalmic Services Ltd

Notes to the Financial Statements

Year ended 31 August 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 216 West George Street, Glasgow, G2 2PQ, Scotland.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investment 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.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Equipment | - | 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets

| Equipment
| £
Cost |
At 1 September 2024 | 7,372
Additions | 3,829
| --------
At 31 August 2025 | 11,201
| --------
Depreciation |
At 1 September 2024 | 2,704
Charge for the year | 1,881
| --------
At 31 August 2025 | 4,585
| --------
Carrying amount |
At 31 August 2025 | 6,616
| --------
At 31 August 2024 | 4,668
| --------

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 4,129 | 2,926
| ------- | -------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Corporation tax | 1,016 | 1,691
Other creditors | 9,165 | 8,769
| -------- | --------
| 10,181 | 10,460
| -------- | --------

8. Directors' advances, credits and guarantees
As at 31st August 2025, the company owed the directors £8,193 (2024: £7,843) This loan is interest free, unsecured and has no fixed date of repayment.
9. Controlling party
The company was under the control of the directors during the year.