| Primary Eyecare (Kent & Medway) Limited |
| Registered number: |
06721450 |
| Balance Sheet |
| as at 31 December 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
3,451 |
|
|
4,602 |
|
| Current assets |
| Debtors |
4 |
|
611,156 |
|
|
519,224 |
| Cash at bank and in hand |
|
|
710,632 |
|
|
565,824 |
|
|
|
1,321,788 |
|
|
1,085,048 |
|
| Creditors: amounts falling due within one year |
5 |
|
(423,680) |
|
|
(425,901) |
|
| Net current assets |
|
|
|
898,108 |
|
|
659,147 |
|
| Net assets |
|
|
|
901,559 |
|
|
663,749 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Profit and loss account |
|
|
|
901,559 |
|
|
663,749 |
|
|
|
|
|
901,559 |
|
|
663,749 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their 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. |
|
|
|
|
| E Yorwarth |
| Director |
| Approved by the board on 6 May 2026 |
|
| Primary Eyecare (Kent & Medway) Limited |
| Notes to the Accounts |
| for the year ended 31 December 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 when the services have been performed. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). |
|
|
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. 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. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
3 |
|
3 |
|
|
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
| £ |
|
Cost |
|
At 1 January 2025 |
6,136 |
|
At 31 December 2025 |
6,136 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 January 2025 |
1,534 |
|
Charge for the year |
1,151 |
|
At 31 December 2025 |
2,685 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 December 2025 |
3,451 |
|
At 31 December 2024 |
4,602 |
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
270,763 |
|
171,252 |
|
Other debtors |
340,393 |
|
347,972 |
|
|
|
|
|
|
611,156 |
|
519,224 |
|
|
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Taxation and social security costs |
79,654 |
|
63,251 |
|
Other creditors |
344,026 |
|
362,650 |
|
|
|
|
|
|
423,680 |
|
425,901 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Other information |
|
|
Primary Eyecare (Kent & Medway) Limited is a private company limited by guarantee and incorporated in England. Its registered office is: |
|
2 Woodbridge Street |
|
London |
|
EC1R 0DG |