Acorah Software Products - Accounts Production 18.1.200 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 12731100 Mr Kam Yiu Tsang Ms Hau Yan Lam iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12731100 2024-07-31 12731100 2025-07-31 12731100 2024-08-01 2025-07-31 12731100 frs-core:Non-currentFinancialInstruments 2025-07-31 12731100 frs-core:FurnitureFittings 2024-08-01 2025-07-31 12731100 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 12731100 frs-core:ShareCapital 2025-07-31 12731100 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 12731100 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12731100 frs-bus:AbridgedAccounts 2024-08-01 2025-07-31 12731100 frs-bus:SmallEntities 2024-08-01 2025-07-31 12731100 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 12731100 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 12731100 frs-bus:Director1 2024-08-01 2025-07-31 12731100 frs-bus:Director2 2024-08-01 2025-07-31 12731100 frs-countries:EnglandWales 2024-08-01 2025-07-31 12731100 2023-07-31 12731100 2024-07-31 12731100 2023-08-01 2024-07-31 12731100 frs-core:Non-currentFinancialInstruments 2024-07-31 12731100 frs-core:ShareCapital 2024-07-31 12731100 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 12731100
Eye Unity Property Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 July 2025
Ip's Associates Limited
23 Argyle Street
Liverpool
L1 5BL
Eye Unity Property Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Eye Unity Property Limited
Abridged Balance Sheet
As At 31 July 2025
Abridged Balance Sheet
Registered number: 12731100

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 536,421 |  | 508,649
|  |  | 536,421 |  | 508,649
CURRENT ASSETS
Debtors | 5 | 171,290 |  | 35 |
Cash at bank and in hand |  | 20,633 |  | 66,581 |
|  | 191,923 |  | 66,616 |
Creditors: Amounts Falling Due Within One Year |  | (30,948 ) |  | (5,120 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 160,975 |  | 61,496
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 697,396 |  | 570,145
Creditors: Amounts Falling Due After More Than One Year |  |  | (744,265 ) |  | (609,548 )
NET LIABILITIES |  |  | (46,869 ) |  | (39,403 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | (46,969 ) |  | (39,503 )
SHAREHOLDERS' FUNDS |  |  | (46,869) |  | (39,403)

Page 1
Page 2
Eye Unity Property Limited
Abridged Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 Profit and Loss Account and an Abridged Balance Sheet for the year end 31 July 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Ms Hau Yan Lam Director
15 April 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Eye Unity Property Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 July 2025
Notes to the Abridged Financial Statements
1. General Information
Eye Unity Property Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12731100 . The registered office is 23 Argyle Street, Liverpool, L1 5BL.
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. 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.
2.3. 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:

Freehold | - Not provided
Fixtures & Fittings | 20% on Reducing balance

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Eye Unity Property Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 August 2024 | 509,552
Additions | 28,000
As at 31 July 2025 | 537,552
Depreciation
As at 1 August 2024 | 903
Provided during the period | 228
As at 31 July 2025 | 1,131
Net Book Value
As at 31 July 2025 | 536,421
As at 1 August 2024 | 508,649

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due after more than one year
Other debtors | 170,522 |  | -

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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