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Company Registration No. 11106546 (England and Wales)
Mckellar Eye Care Ltd Unaudited accounts for the year ended 31 December 2025
Mckellar Eye Care Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Mckellar Eye Care Ltd Company Information for the year ended 31 December 2025
Director
Josie Clark
Company Number
11106546 (England and Wales)
Registered Office
72 Old Barn Way Brighton Southwick West Sussex BN42 4NT
Accountants
MCAccounts Ltd 72 Old Barn Way Brighton Southwick West Sussex BN42 4NT
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Mckellar Eye Care Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
429
265
Current assets
Debtors
121
-
Cash at bank and in hand
1,012
623
1,133
623
Creditors: amounts falling due within one year
(1,338)
(722)
Net current liabilities
(205)
(99)
Total assets less current liabilities
224
166
Provisions for liabilities
Deferred tax
(81)
(50)
Net assets
143
116
Capital and reserves
Called up share capital
5
100
100
Profit and loss account
43
16
Shareholders' funds
143
116
For the year ending 31 December 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 April 2026 and were signed on its behalf by
Josie Clark Director Company Registration No. 11106546
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Mckellar Eye Care Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Mckellar Eye Care Ltd is a private company, limited by shares, registered in England and Wales, registration number 11106546. The registered office is 72 Old Barn Way, Brighton, Southwick, West Sussex, BN42 4NT.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
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. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance
Computer equipment
33% on cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Mckellar Eye Care Ltd Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 January 2025
2,095
Additions
257
At 31 December 2025
2,352
Depreciation
At 1 January 2025
1,830
Charge for the year
93
At 31 December 2025
1,923
Net book value
At 31 December 2025
429
At 31 December 2024
265
5
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
6
Transactions with related parties
As at 31 December 2025 the director, J Clark, was owed £1,174 (2024: £470) by the company. This loan was interest-free with no set repayment terms.
7
Controlling party
The director, J Clark, was the controlling party throughout the current year.
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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