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Company Registration No. 7130468 (England and Wales)
Clarity of Sight Ltd Unaudited accounts for the year ended 31 March 2026
Clarity of Sight Ltd Unaudited accounts Contents
Page
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Clarity of Sight Ltd Company Information for the year ended 31 March 2026
Directors
Penelope Alterskye Matthew Carey
Company Number
7130468 (England and Wales)
Registered Office
Unit 165 Milton Keynes Business Centre, LINFORD WOOD MILTON KEYNES MK14 6GD United Kingdom
Accountants
Accounting 4 Ltd 47 Eshlands Brook Monk Bretton Barnsley S71 5SH
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Clarity of Sight Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,000 
4,283 
Current assets
Inventories
31,858 
30,892 
Cash at bank and in hand
24,247 
36,521 
56,105 
67,413 
Creditors: amounts falling due within one year
(7,914)
(7,998)
Net current assets
48,191 
59,415 
Total assets less current liabilities
53,191 
63,698 
Creditors: amounts falling due after more than one year
(7,624)
(1,971)
Net assets
45,567 
61,727 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
45,565 
61,725 
Shareholders' funds
45,567 
61,727 
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 June 2026 and were signed on its behalf by
Penelope Alterskye Director Company Registration No. 7130468
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Clarity of Sight Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Clarity of Sight Ltd is a private company, limited by shares, registered in England and Wales, registration number 7130468. The registered office is Unit 165 Milton Keynes Business Centre,, LINFORD WOOD, MILTON KEYNES, MK14 6GD, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
18% reducing balance
Fixtures & fittings
20% reducing balance
Computer equipment
20% reducing balance
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2025
2,316 
8,246 
6,396 
16,958 
Additions
- 
1,924 
- 
1,924 
At 31 March 2026
2,316 
10,170 
6,396 
18,882 
Depreciation
At 1 April 2025
2,089 
6,345 
4,241 
12,675 
Charge for the year
59 
637 
511 
1,207 
At 31 March 2026
2,148 
6,982 
4,752 
13,882 
Net book value
At 31 March 2026
168 
3,188 
1,644 
5,000 
At 31 March 2025
227 
1,901 
2,155 
4,283 
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Clarity of Sight Ltd Notes to the Accounts for the year ended 31 March 2026
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Trade creditors
1,837 
- 
Taxes and social security
525 
1,119 
Other creditors
2,196 
- 
Loans from directors
3,356 
6,879 
7,914 
7,998 
6
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Trade creditors
- 
1,837 
Other creditors
7,624 
- 
Taxes and social security
- 
134 
7,624 
1,971 
7
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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