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Registered number: 03608591 EYE2EYE SOFTWARE LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
EYE2EYE SOFTWARE LTD REGISTERED NUMBER: 03608591 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 80 |  | 405
|  |  | 80 |  | 405
CURRENT ASSETS |  |  |  |  |
Stocks |  | 100 |  | 100 |
Debtors: amounts falling due within one year | 5 | 46 |  | 203 |
Cash at bank and in hand |  | 387 |  | 371 |
|  | 533 |  | 674 |
Creditors: amounts falling due within one year | 6 | (16,784) |  | (14,094) |
NET CURRENT LIABILITIES |  |  | (16,251) |  | (13,420)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (16,171) |  | (13,015)
NET LIABILITIES |  |  | (16,171) |  | (13,015)
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | (16,271) |  | (13,115)
|  |  | (16,171) |  | (13,015)
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EYE2EYE SOFTWARE LTD REGISTERED NUMBER: 03608591 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
M R Clemoes
Director
Date: 17 July 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
EYE2EYE SOFTWARE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | GENERAL INFORMATION
Eye2eye Software Limited is a private company limited by shares and incorporated in England and Wales. The registered office address is Field House, 60 High Street, Teversham, Cambridge, CB1 9BJ. The Company's functional and presentational currency is GBP. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | GOING CONCERN
The Company had net liabilities of £16,171 (2024 - £13,015) as at 31 August 2025. The financial statements are prepared on the going concern basis on the assumption that the Company will continue to receive financial support from the director to provide sufficient funds to enable it to meet its liabilities as they fall due.
| 2.3 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | TAXATION
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 3
EYE2EYE SOFTWARE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 50% Straight Line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | STOCKS
Stocks are stated at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
| 2.7 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | CREDITORS
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
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EYE2EYE SOFTWARE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | TANGIBLE FIXED ASSETS
|  | Office equipment
|  | £
| COST OR VALUATION |
| At 1 September 2024 | 10,975
| At 31 August 2025 | 10,975
| DEPRECIATION |
| At 1 September 2024 | 10,570
| Charge for the year on owned assets | 325
| At 31 August 2025 | 10,895
| NET BOOK VALUE |
| At 31 August 2025 | 80
| At 31 August 2024 | 405
5. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 46 | 203
|  | 46 | 203
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 30
| Other creditors | 15,704 | 13,184
| Accruals and deferred income | 1,080 | 880
|  | 16,784 | 14,094
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EYE2EYE SOFTWARE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
7. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 100 (2024 - 100) Ordinary shares of £1 each | 100 | 100
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