Sacred Eyes London Ltd - Filleted accounts

Registered number

14453484

Sacred Eyes London Ltd

Filleted Accounts

31 October 2025

Sacred Eyes London Ltd
Registered number:		14453484
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		2,000			3,001
Tangible assets	4		55,377			16,693
			57,377			19,694

Current assets
Stocks		12,453			15,201
Debtors	5	35,296			18,027
Cash at bank and in hand		94,323			110,400
		142,072			143,628

Creditors: amounts falling due within one year	6	(81,409)			(83,198)

Net current assets			60,663			60,430

Net assets			118,040			80,124

Capital and reserves
Called up share capital			150			100
Profit and loss account			117,890			80,024

Shareholder's funds			118,040			80,124

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




0
Director
Approved by the board on 22 May 2026

Sacred Eyes London Ltd			Registered number
Notes to the Accounts			14453484
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		7		6


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 November 2024				5,001
	At 31 October 2025				5,001

	Amortisation
	At 1 November 2024				2,000
	Provided during the year				1,001
	At 31 October 2025				3,001

	Net book value
	At 31 October 2025				2,000
	At 31 October 2024				3,001

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 November 2024				27,821
	Additions				55,311
	At 31 October 2025				83,132

	Depreciation
	At 1 November 2024				11,128
	Charge for the year				16,627
	At 31 October 2025				27,755

	Net book value
	At 31 October 2025				55,377
	At 31 October 2024				16,693


5	Debtors		2025		2024
£				£

	Other debtors		35,296		18,027


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		79,429		69,207
	Taxation and social security costs		487		12,713
	Other creditors		1,493		1,278
			81,409		83,198


7	Related party transactions

	During the course of the year, the company had transactions with Divine Vision London Ltd. At the year end, the company did not owe or was owed anything from Divine Vision London Ltd (2023: the company owed Divine Vision London Ltd £60,000). Both companies are under the common control of its directors.


8	Controlling party

	The company was under the control of its director by virtue of his shareholding in the issued share capital of the company.


9	Other information

	Sacred Eyes London Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Machine Works House
	5 Pressing Lane
	Hayes
	Greater London
	UB3 1FD