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Registered number: 05215790
Diareyes Ltd
ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
Prepared By:
Bramil Associates LLP
Chartered Certified Accountants
First Floor
677 High Road
North Finchley
London
N12 0DA
Diareyes Ltd
ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
DIRECTORS
Richard Peirce
Denise Peirce
REGISTERED OFFICE
First Floor
677 High Road
London
N12 0DA
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 05215790
ACCOUNTANTS
Bramil Associates LLP
Chartered Certified Accountants
First Floor
677 High Road
North Finchley
London
N12 0DA
Diareyes Ltd
ACCOUNTS
FOR THEYEARENDED31/03/2026
CONTENTS
Page
Balance Sheet3
Notes To The Accounts4
Diareyes Ltd
BALANCE SHEET AT 31/03/2026
20262025
Notes££
FIXED ASSETS
Intangible assets310,00020,000
Tangible assets4375,927478,597
385,927498,597
CURRENT ASSETS
Stock5,1104,825
Debtors61,135,1951,205,437
Cash at bank and in hand2,124,0391,714,105
3,264,3442,924,367
CREDITORS: Amounts falling due within one year71,208,147848,613
NET CURRENT ASSETS2,056,1972,075,754
TOTAL ASSETS LESS CURRENT LIABILITIES2,442,1242,574,351
CREDITORS: Amounts falling due after more than one year83,388194,561
PROVISIONS FOR LIABILITIES AND CHARGES986,335108,974
NET ASSETS2,352,4012,270,816
CAPITAL AND RESERVES
Called up share capital101010
Profit and loss account2,352,3912,270,806
SHAREHOLDERS' FUNDS2,352,4012,270,816
For the year ending 31/03/2026 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 01/06/2026 and signed on their behalf by
.............................
Richard Peirce
Director
Diareyes Ltd
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Land And Buildingsreducing balance 15%
Plant and Machineryreducing balance 25%
Fixtures and Fittingsreducing balance 25%
Equipmentreducing balance 25%
Motor Carsreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.
Diareyes Ltd
2. EMPLOYEES
20262025
No.No.
Average number of employees5853
3. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/04/2025100,000100,000
At 31/03/2026100,000100,000
Depreciation
At 01/04/202580,00080,000
For the year10,00010,000
At 31/03/202690,00090,000
Net Book Amounts
At 31/03/202610,00010,000
At 31/03/202520,00020,000
4. TANGIBLE FIXED ASSETS
Land AndPlant andFixtures
BuildingsMachineryand FittingsEquipmentMotor CarsTotal
££££££
Cost
At 01/04/20255,526167,26334,296-643,157850,242
Additions-7,562-15,077-22,639
At 31/03/20265,526174,82534,29615,077643,157872,881
Depreciation
At 01/04/20255,526125,06328,839-212,217371,645
For the year-12,4411,3643,769107,735125,309
At 31/03/20265,526137,50430,2033,769319,952496,954
Net Book Amounts
At 31/03/2026-37,3214,09311,308323,205375,927
At 31/03/2025-42,2005,457-430,940478,597
Diareyes Ltd
5. STOCK 20262025
££
Stock comprises:
Stock5,1104,825
5,1104,825
6. DEBTORS 20262025
££
Amounts falling due within one year
Trade debtors1,091,9181,160,899
PAYE control-156
Other debtors600-
Prepayments42,67744,382
1,135,1951,205,437
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20262025
££
UK corporation tax161,57836,787
VAT202,903230,404
Directors current account203,99438,471
Hire purchase105,6608,802
Trade creditors522,212515,410
Other creditors-6,939
Accruals11,80011,800
1,208,147848,613
8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20262025
££
Hire purchase >1yr3,388194,561
3,388194,561
Diareyes Ltd
9. PROVISIONS FOR LIABILITIES 20262025
££
Deferred taxation86,335108,974
86,335108,974
10. SHARE CAPITAL 20262025
££
Allotted, issued and fully paid:
10 Ordinary shares of £1 each1010
1010