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
Mckellar Eye Care Ltd
Company Information
for the year ended 31 December 2025
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
Mckellar Eye Care Ltd
Statement of financial position
as at 31 December 2025
Cash at bank and in hand
1,012
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
Called up share capital
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
Mckellar Eye Care Ltd
Notes to the Accounts
for the year ended 31 December 2025
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.
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.
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 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 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.
Mckellar Eye Care Ltd
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Total
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.
The director, J Clark, was the controlling party throughout the current year.
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Average number of employees
During the year the average number of employees was 1 (2024: 1).