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Company registration number: 04882871
Watney Eyecare Limited
Trading as Watney Eyecare Limited
Unaudited filleted financial statements
30 September 2025
Watney Eyecare Limited
Contents
Directors and other information
Accountants report
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Watney Eyecare Limited
Directors and other information

| Directors | Mr A M Patel
|  | Mrs N A Patel
| Secretary | Mrs N A Patel
| Company number | 04882871
| Registered office | 4th Floor, Elizabeth House
|  | 54-58 High Street
|  | Edwgare
|  | Middlesex
|  | HA8 7EJ
| Business address | 31 Watney Market
|  | Commercial Road
|  | Stepney
|  | London
|  | E1 2PP
| Accountants | Hindocha Pandit & Co Limited
|  | 4th Floor, Elizabeth House
|  | 54-58 High Street
|  | Edgware
|  | Middlesex
|  | HA8 7EJ

| Bankers | Santander
|  | Business Banking
|  | 301 St.Vincent Street
|  | Glasgow
|  | G2 5NT

Watney Eyecare Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Watney Eyecare Limited
Year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Watney Eyecare Limited for the year ended 30 September 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.
This report is made solely to the board of directors of Watney Eyecare Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Watney Eyecare Limited and state those matters that we have agreed to state to the board of directors of Watney Eyecare Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Watney Eyecare Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Watney Eyecare Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Watney Eyecare Limited. You consider that Watney Eyecare Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Watney Eyecare Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Hindocha Pandit & Co Limited
Chartered Certified Accountants & Chartered Tax Advisors
4th Floor, Elizabeth House
54-58 High Street
Edgware
Middlesex
HA8 7EJ
20 April 2026
Watney Eyecare Limited
Statement of financial position
30 September 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Intangible assets |  | 10 | 218,000 |  |  |  | 225,000 |  |
Tangible assets |  | 11 | 734,449 |  |  |  | 756,310 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 952,449 |  |  |  | 981,310
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 37,000 |  |  |  | 35,000 |  |
Debtors |  | 12 | 32,981 |  |  |  | 47,664 |  |
Cash at bank and in hand |  |  | 773,415 |  |  |  | 705,614 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 843,396 |  |  |  | 788,278 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 13 | ( 179,031) |  |  |  | ( 155,787) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 664,365 |  |  |  | 632,491
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 1,616,814 |  |  |  | 1,613,801
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 1,616,814 |  |  |  | 1,613,801
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  |  | 1,616,812 |  |  |  | 1,613,799
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 1,616,814 |  |  |  | 1,613,801
|  |  |  |  | _______ |  |  |  | _______

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 20 April 2026 , and are signed on behalf of the board by:
Mr A M Patel Mrs N A Patel
Director Director
Company registration number: 04882871
Watney Eyecare Limited
Statement of changes in equity
Year ended 30 September 2025

|  | Called up share capital |  | Profit and loss account | Total |  |  |  |  |
|  | £ |  | £ | £ |  |  |  |  |
At 1 October 2023 |  | 2 |  | 1,587,021 | 1,587,023 |  |  |  |  |
Profit for the year |  |  |  | 66,778 | 66,778 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 66,778 | 66,778 |  |  |  |  |
Dividends paid and payable |  |  |  | ( 40,000) | ( 40,000) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total investments by and distributions to owners |  | - |  | ( 40,000) | ( 40,000) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 30 September 2024 and 1 October 2024 |  | 2 |  | 1,613,799 | 1,613,801 |  |  |  |  |
Profit for the year |  |  |  | 35,013 | 35,013 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 35,013 | 35,013 |  |  |  |  |
Dividends paid and payable |  |  |  | ( 32,000) | ( 32,000) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total investments by and distributions to owners |  | - |  | ( 32,000) | ( 32,000) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 30 September 2025 |  | 2 |  | 1,616,812 | 1,616,814 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |

Watney Eyecare Limited
Notes to the financial statements
Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4th Floor, Elizabeth House, 54-58 High Street, Edwgare, Middlesex, HA8 7EJ.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
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 functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at a revalued amount, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts 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, except to the extent 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 in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fittings fixtures and equipment | - | 15 % | reducing balance
| Motor vehicles | - | 25 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Turnover
The whole of the turnover is attributable to the principal activity of the company wholly undertaken in the United Kingdom.
5. Other operating income

|  |  | 2025 | 2024
|  |  | £ | £
| Rental income |  | 31,200 | 26,800
|  |  | _______ | _______

6. Operating profit
Operating profit is stated after charging/(crediting):

|  |  |  | 2025 | 2024
|  |  |  | £ | £
| Amortisation of intangible assets |  |  | 7,000 | 7,000
| Depreciation of tangible assets |  |  | 24,539 | 15,292
| Operating lease rentals |  |  | 4,044 | 4,147
|  |  |  | _______ | _______

7. Staff costs
The aggregate payroll costs incurred during the year were:

|  |  | 2025 | 2024
|  |  | £ | £
| Wages and salaries |  | 379,538 | 342,711
| Social security costs |  | 32,995 | 42,781
| Other pension costs |  | 57,610 | 57,623
|  |  | _______ | _______
|  |  | 470,143 | 443,115
|  |  | _______ | _______

8. Employee numbers
The average number of persons employed by the company during the year amounted to 19 (2024: 18 ).
9. Directors remuneration
The directors aggregate remuneration in respect of qualifying services was:

|  |  | 2025 | 2024
|  |  | £ | £
| Remuneration |  | 49,399 | 52,006
| Company contributions to pension schemes in respect of qualifying services |  | 52,000 | 52,000
|  |  | _______ | _______
|  |  | 101,399 | 104,006
|  |  | _______ | _______

During the year the highest paid director exercised share options.
10. Intangible assets

|  | Goodwill | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 October 2024 and 30 September 2025 | 295,000 | 295,000 |  |  |  |
|  | _______ | _______ |  |  |  |
| Amortisation |  |  |  |  |  |
| At 1 October 2024 | 70,000 | 70,000 |  |  |  |
| Charge for the year | 7,000 | 7,000 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 30 September 2025 | 77,000 | 77,000 |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 30 September 2025 | 218,000 | 218,000 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 30 September 2024 | 225,000 | 225,000 |  |  |  |
|  | _______ | _______ |  |  |  |

11. Tangible assets

|  | Freehold property | Fixtures, fittings and equipment | Motor vehicles | Total |  |  |
|  | £ | £ | £ | £ |  |  |
| Cost |  |  |  |  |  |  |
| At 1 October 2024 | 629,268 | 250,148 | 46,900 | 926,316 |  |  |
| Additions | - | 2,677 | - | 2,677 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 30 September 2025 | 629,268 | 252,825 | 46,900 | 928,993 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 October 2024 | - | 169,029 | 977 | 170,006 |  |  |
| Charge for the year | - | 12,569 | 11,969 | 24,538 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 30 September 2025 | - | 181,598 | 12,946 | 194,544 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 September 2025 | 629,268 | 71,227 | 33,954 | 734,449 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 30 September 2024 | 629,268 | 81,119 | 45,923 | 756,310 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |

No depreciation is provided on freehold buildings as the company follows a programme of regular maintenance of its buildings which includes the reintstatement of the fabric of the building where necessary. Therefore in the opinion of the directors the company's freehold buildings have a indefinite economic life and consequently any charge to depreciation would be immaterial. They also consider that this accounting policy is necessary for the financial statements to give a true and fair view.
12. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 30,891 | 45,706
| Other debtors |  | 2,090 | 1,958
|  |  | _______ | _______
|  |  | 32,981 | 47,664
|  |  | _______ | _______

13. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Trade creditors |  | 23,592 | 17,019
| Corporation tax |  | 15,251 | 5,938
| Social security and other taxes |  | 8,929 | 7,944
| Other creditors |  | 131,259 | 124,886
|  |  | _______ | _______
|  |  | 179,031 | 155,787
|  |  | _______ | _______

14. Directors advances, credits and guarantees

| During the year the directors entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| Mr A M Patel | ( 93,375) | ( 6,898) | 1,066 | ( 99,207) |  |
|  | _______ | _______ | _______ | _______ |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the directors | Amounts repaid | Balance o/standing |  |
|  | £ | £ | £ | £ |  |
| Mr A M Patel | ( 95,020) | ( 21,410) | 23,055 | ( 93,375) |  |
|  | _______ | _______ | _______ | _______ |  |

15. Controlling party
During the year the company was under the control of Mr A M and Mrs N A Patel the shareholders and directors of the company.