PATEL EYECARE LIMITED


Directors	PATEL, Karen Elizabeth Karnesh
	PATEL, Karnesh Chandrakant, Dr


Registered Address	71-75 Shelton Street
	Covent Garden
	London
	WC2H 9JQ


Registered Number	13745711 (England and Wales)

Statement of Financial Position
30 June 2025

	Notes	30 Jun 2025		30 Nov 2024
		£	£	£	£
Fixed assets
Intangible assets	3		-		170
			-		170
Current assets
Cash at bank and on hand		12,534		13,046
		12,534		13,046
Creditors amounts falling due within one year	4	(5,246)		(3,749)
Net current assets (liabilities)			7,288		9,297
Total assets less current liabilities			7,288		9,467
Net assets			7,288		9,467
Capital and reserves
Called up share capital			2		2
Profit and loss account			7,286		9,465
Shareholders' funds			7,288		9,467

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 2 June 2026, and are signed on its behalf by:

PATEL, Karnesh Chandrakant, Dr
Director
Registered Company No. 13745711

PATEL EYECARE LIMITED

Notes to the Financial Statements
for the period ended 30 June 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Going concern
	The company ceased trading on 30 June 2025 and the directors do not intend to recommence trading. As a result, the financial statements have not been prepared on the going concern basis. At the balance sheet date the company remained solvent and had sufficient resources to settle its liabilities as they fall due. Following settlement of the remaining liabilities, the directors intend to distribute the remaining funds to the shareholders as part of the company's winding up and cessation process. Accordingly, the financial statements have been prepared on a basis other than going concern.

Going concern

The company ceased trading on 30 June 2025 and the directors do not intend to recommence trading. As a result, the financial statements have not been prepared on the going concern basis.

At the balance sheet date the company remained solvent and had sufficient resources to settle its liabilities as they fall due. Following settlement of the remaining liabilities, the directors intend to distribute the remaining funds to the shareholders as part of the company's winding up and cessation process.  Accordingly, the financial statements have been prepared on a basis other than going concern.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

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

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 December 24	170	170
Disposals	(170)	(170)
Net book value
At 30 June 25	-	-
At 30 November 24	170	170

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Other creditors	4,434	3,287
Accrued liabilities and deferred income	812	462
Total	5,246	3,749


	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.