REGISTERED NUMBER: 02400599 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

Eyedot (Europe) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr C G Huntley

REGISTERED OFFICE:

Unit 5

Devizes Trade Centre

Hopton Park

Devizes

Wiltshire

SN10 2EH

REGISTERED NUMBER:

02400599 (England and Wales)

FIXED ASSETS

Tangible assets

4

15,259

15,685

Investment property

5

190,000

190,000

205,259

205,685

CURRENT ASSETS

Stocks

21,936

-

Debtors

6

104,264

138,635

Cash at bank

88,444

143,726

214,644

282,361

CREDITORS

Amounts falling due within one year

7

48,522

101,202

NET CURRENT ASSETS

166,122

181,159

TOTAL ASSETS LESS CURRENT LIABILITIES

371,381

386,844

PROVISIONS FOR LIABILITIES

626

522

NET ASSETS

370,755

386,322

CAPITAL AND RESERVES

Called up share capital

8

104

104

Revaluation reserve

9

35,461

35,461

Retained earnings

335,190

350,757

SHAREHOLDERS' FUNDS

370,755

386,322

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 5 June 2026 and were signed by:

Mr C G Huntley - Director

1.	STATUTORY INFORMATION

Eyedot (Europe) Limited 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 as modified by the revaluation of certain assets.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

10% on straight line basis

Fixtures and fittings

-

20% on straight line basis

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on straight line basis

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 March 2025

62,114

17,291

23,000

23,783

126,188

Additions

3,537

-

-

2,567

6,104

At 28 February 2026

65,651

17,291

23,000

26,350

132,292

DEPRECIATION

At 1 March 2025

52,056

16,956

19,141

22,350

110,503

Charge for year

4,014

84

772

1,660

6,530

At 28 February 2026

56,070

17,040

19,913

24,010

117,033

NET BOOK VALUE

At 28 February 2026

9,581

251

3,087

2,340

15,259

At 28 February 2025

10,058

335

3,859

1,433

15,685

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

and 28 February 2026

190,000

NET BOOK VALUE

At 28 February 2026

190,000

At 28 February 2025

190,000

Fair value at 28 February 2026 is represented by:

£

Valuation in 2025

35,461

Cost

154,539

190,000

At the balance sheet date, the directors have reviewed the open market value of the property and have determined that the value does not materially differ from it's carrying amount

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

97,411

133,335

Tax

3,295

-

Prepayments

3,558

5,300

104,264

138,635

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

32,168

12,044

Tax

-

9,257

Social security and other taxes

6,762

17,348

VAT

5,256

57,402

Other creditors

1,343

1,962

Accrued expenses

2,993

3,189

48,522

101,202

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

A Shares

£1

100

100

4

B Shares

£1

4

4

104

104

9.

RESERVES

Revaluation

reserve

£

At 1 March 2025

and 28 February 2026

35,461