REGISTERED NUMBER: 09135615 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

ADAM LOVEDAY EYECARE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A C Loveday

K A Loveday

REGISTERED OFFICE:

1 Pemberley Lane

Bedford

Bedfordshire

MK40 2PJ

BUSINESS ADDRESS:

99-101

High Street

Biggleswade

Bedfordshire

SG18 0LA

REGISTERED NUMBER:

09135615 (England and Wales)

ACCOUNTANTS:

GKP (Ampthill) Limited

Chartered Accountants

3 Doolittle Yard

Froghall Road

Ampthill

Bedfordshire

MK45 2NW

FIXED ASSETS

Tangible assets

5

10,454

6,748

CURRENT ASSETS

Stocks

40,656

38,392

Debtors

6

16,776

12,141

Cash at bank

37,283

42,123

94,715

92,656

CREDITORS

Amounts falling due within one year

7

(15,665

)

(24,378

)

NET CURRENT ASSETS

79,050

68,278

TOTAL ASSETS LESS CURRENT LIABILITIES

89,504

75,026

PROVISIONS FOR LIABILITIES

9

(1,986

)

(1,283

)

NET ASSETS

87,518

73,743

CAPITAL AND RESERVES

Called up share capital

5

5

Retained earnings

87,513

73,738

87,518

73,743

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 27 April 2026 and were signed on its behalf by:

K A Loveday - Director

1.	STATUTORY INFORMATION

Adam Loveday Eyecare Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 and represents amounts receivable for goods supplied and services rendered, stated net of discounts and Value Added Tax.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Depreciation has been provided on all tangible fixed assets at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life. It is calculated at the following rates:

Fixtures and fittings - 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 August 2024

81,434

Additions

5,896

At 31 July 2025

87,330

DEPRECIATION

At 1 August 2024

74,686

Charge for year

2,190

At 31 July 2025

76,876

NET BOOK VALUE

At 31 July 2025

10,454

At 31 July 2024

6,748

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

8,489

4,096

Other debtors

4,250

4,250

VAT

1,204

962

Prepayments and accrued income

2,833

2,833

16,776

12,141

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

10,236

9,568

Tax

3,700

3,075

Other creditors

-

9,874

Director's loan account

379

571

Accruals and deferred income

1,350

1,290

15,665

24,378

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

-

11,328

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

1,986

1,283

Deferred tax

£

Balance at 1 August 2024

1,283

Provided during year

703

Balance at 31 July 2025

1,986

10.	RELATED PARTY DISCLOSURES