2024-10-01 2025-09-30 false No description of principal activity Capium Accounts Production 1.1 07793088 2024-10-01 2025-09-30 07793088 bus:AbridgedAccounts 2024-10-01 2025-09-30 07793088 bus:FRS102 2024-10-01 2025-09-30 07793088 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 07793088 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 07793088 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07793088 2024-10-01 2025-09-30 07793088 2025-09-30 07793088 bus:RegisteredOffice 2024-10-01 2025-09-30 07793088 core:WithinOneYear 2025-09-30 07793088 core:AfterOneYear 2025-09-30 07793088 1 2024-10-01 2025-09-30 07793088 bus:Director1 2024-10-01 2025-09-30 07793088 bus:Director1 2025-09-30 07793088 bus:Director1 2023-10-01 2024-09-30 07793088 2023-10-01 07793088 bus:CompanySecretary1 2024-10-01 2025-09-30 07793088 bus:LeadAgentIfApplicable 2024-10-01 2025-09-30 07793088 2023-10-01 2024-09-30 07793088 2024-09-30 07793088 core:WithinOneYear 2024-09-30 07793088 core:AfterOneYear 2024-09-30 07793088 bus:EntityAccountantsOrAuditors 2023-10-01 2024-09-30 07793088 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 07793088 bus:OrdinaryShareClass1 2025-09-30 07793088 bus:OrdinaryShareClass1 2023-10-01 2024-09-30 07793088 bus:OrdinaryShareClass1 2024-09-30 07793088 bus:OrdinaryShareClass2 2024-10-01 2025-09-30 07793088 bus:OrdinaryShareClass2 2025-09-30 07793088 bus:OrdinaryShareClass2 2023-10-01 2024-09-30 07793088 bus:OrdinaryShareClass2 2024-09-30 07793088 core:PlantMachinery 2024-10-01 2025-09-30 07793088 core:PlantMachinery 2025-09-30 07793088 core:PlantMachinery 2024-09-30 07793088 core:MotorCars 2024-10-01 2025-09-30 07793088 core:MotorCars 2025-09-30 07793088 core:MotorCars 2024-09-30 07793088 core:FurnitureFittings 2024-10-01 2025-09-30 07793088 core:FurnitureFittings 2025-09-30 07793088 core:FurnitureFittings 2024-09-30 07793088 core:ComputerEquipment 2024-10-01 2025-09-30 07793088 core:ComputerEquipment 2025-09-30 07793088 core:ComputerEquipment 2024-09-30 07793088 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-09-30 07793088 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-09-30 07793088 core:CostValuation core:Non-currentFinancialInstruments 2025-09-30 07793088 core:CostValuation core:Non-currentFinancialInstruments 2024-09-30 07793088 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-09-30 07793088 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-09-30 07793088 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-09-30 07793088 core:Non-currentFinancialInstruments 2025-09-30 07793088 core:Non-currentFinancialInstruments 2024-09-30 07793088 core:ShareCapital 2025-09-30 07793088 core:ShareCapital 2024-09-30 07793088 core:RetainedEarningsAccumulatedLosses 2025-09-30 07793088 core:RetainedEarningsAccumulatedLosses 2024-09-30 07793088 dpl:Item1 2024-10-01 07793088 dpl:Item1 2025-09-30 07793088 dpl:Item1 2023-10-01 07793088 dpl:Item1 2024-09-30 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 07793088
England and Wales
EYE AND VISION LIMITED
Abridged Accounts
Period of accounts Start date: 01 October 2024 End date: 30 September 2025

Eye and Vision Limited Contents Page For the year ended 30 September 2025
Statement of financial position | 1
Notes to the financial statements | 2

Eye and Vision Limited Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 42,366 |  | 22,098
|  | 42,366 |  | 22,098
Current assets |  |  |
Debtors: amounts falling due within one year |  | 260,024 |  | 230,024
Cash at bank and in hand |  | 227,080 |  | 207,055
|  | 487,104 |  | 437,079
Creditors: amount falling due within one year |  | (22,698) |  | (19,154)
Net current assets |  | 464,406 |  | 417,925
Total assets less current liabilities |  | 506,772 |  | 440,023
Creditors: amount falling due after more than one year |  | (25,792) |  | -
Provisions for liabilities |  | (7,618) |  | (4,198)
Net assets |  | 473,362 |  | 435,825
Capital and reserves |  |  |
Called up share capital | 4 | 101 |  | 101
Profit and loss account |  | 473,261 |  | 435,724
Shareholders' funds |  | 473,362 |  | 435,825
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). Registered Number: 07793088 The financial statements were approved by the director on 22 April 2026 and were signed by:
------------------------------- Dr. S. Hasan Director
1

Eye and Vision Limited Notes to the Abridged Financial Statements For the year ended 30 September 2025
General Information Eye and Vision Limited is a private company, limited by shares , registered in England and Wales , registration number 07793088 , registration address West Suite, 1 Tolherst Court, Turkey Mill, Ashford Road, Maidstone, Kent, ME14 5SF. 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.
1. | Accounting policies Significant accounting policies 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 functiional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover is measured at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, net of discounts and value added taxes. Taxation The tax expense represents the sum of the tax currently payable and deferred tax. Current taxation The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The companys liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date. Deferred taxation Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from good will or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit. The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled, or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority. Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount. Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated capital and reserves in respect of that asset, the excess is recognised in profit or loss. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over the useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance
Provisions Provisions are recognised when the company has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
2. | Average number of employees Average number of employees during the year was 3 (2024 : 3).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 October 2024 | 34,821 |  | 22,000 |  | 6,200 |  | 3,461 |  | 66,482
Additions | - |  | 34,390 |  | - |  | - |  | 34,390
Disposals | - |  | - |  | - |  | - |  | -
At 30 September 2025 | 34,821 |  | 56,390 |  | 6,200 |  | 3,461 |  | 100,872
Depreciation
At 01 October 2024 | 31,789 |  | 5,500 |  | 4,729 |  | 2,366 |  | 44,384
Charge for year | 758 |  | 12,723 |  | 368 |  | 273 |  | 14,122
On disposals | - |  | - |  | - |  | - |  | -
At 30 September 2025 | 32,547 |  | 18,223 |  | 5,097 |  | 2,639 |  | 58,506
Net book values
Closing balance as at 30 September 2025 | 2,274 |  | 38,167 |  | 1,103 |  | 822 |  | 42,366
Opening balance as at 01 October 2024 | 3,032 |  | 16,500 |  | 1,471 |  | 1,095 |  | 22,098
4. | Share Capital Authorised 100 Class A shares of £1.00 each 1 Class B share of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
1 Class B share of £1.00 each | 1 |  | 1
| 101 |  | 101
2