Glass Eye Ltd. - Accounts

Glass Eye Ltd.
Contents Page
For the year ended 31 December 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Glass Eye Ltd. Accountants' Report For the year ended 31 December 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Moose Accounting Limited 31 December 2025 John Cumberlidge Moose Accounting Limited Studio 520 The Custard Factory Gibb Street Birmingham B9 4DP 06 July 2026 1

Glass Eye Ltd.
Accountants' Report
For the year ended 31 December 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Moose Accounting Limited
31 December 2025

John Cumberlidge
Moose Accounting Limited
Studio 520
The Custard Factory
Gibb Street
Birmingham
B9 4DP
06 July 2026

1

Glass Eye Ltd.
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	27,290	24,089
		27,290	24,089
Current assets
Debtors: amounts falling due within one year		374,711	228,094
Cash at bank and in hand		154,070	256,122
		528,781	484,216
Creditors: amount falling due within one year		(186,503)	(124,566)
Net current assets		342,278	359,650

Total assets less current liabilities		369,568	383,739
Net assets		369,568	383,739

Capital and reserves
Called up share capital		100	100
Profit and loss account		369,468	383,639
Shareholders' funds		369,568	383,739

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 06 July 2026 and were signed on its behalf by:

-------------------------------
Dan Light
Director

2

Glass Eye Ltd.
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

Glass Eye Ltd. is a private company, limited by shares, registered in the UK, registration number 07285501.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	15% Straight Line
Fixtures and Fittings	25% Reducing Balance
Computer Equipment	25% Reducing Balance

2.	Average number of employees Average number of employees during the year was 9 (2024 : 7).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 January 2025	6,012	18,829	73,323	98,164
Additions	-	288	9,413	9,701
Disposals	-	-	-	-
At 31 December 2025	6,012	19,117	82,736	107,865
Depreciation
At 01 January 2025	6,000	14,600	53,475	74,075
Charge for year	-	1,500	5,000	6,500
On disposals	-	-	-	-
At 31 December 2025	6,000	16,100	58,475	80,575
Net book values
Closing balance as at 31 December 2025	12	3,017	24,261	27,290
Opening balance as at 01 January 2025	12	4,229	19,848	24,089

3

Registered Number: 07285501

GLASS EYE LTD.

Abridged Accounts

Period of accounts Start date: 01 January 2025 End date: 31 December 2025