Registered number
SC176674
Occuleye Opticians Ltd
Filleted Accounts
31 December 2025

Occuleye Opticians Ltd
Registered number: | SC176674
Balance Sheet
as at 31 December 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Investment property | 3 |  |  | 70,869 |  |  | 132,702
Current assets
Debtors | 4 |  | - |  |  | 779
Cash at bank and in hand |  |  | 57,209 |  |  | 2,410
|  |  | 57,209 |  |  | 3,189
Creditors: amounts falling due within one year | 5 |  | (121,598) |  |  | (65,472)
Net current liabilities |  |  |  | (64,389) |  |  | (62,283)
Net assets |  |  |  | 6,480 |  |  | 70,419
Capital and reserves
Called up share capital |  |  |  | 1,000 |  |  | 1,000
Profit and loss account |  |  |  | 5,480 |  |  | 69,419
Shareholders' funds |  |  |  | 6,480 |  |  | 70,419
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J Robertson
Director
Approved by the board on 17 August 2026

Occuleye Opticians Ltd
Notes to the Accounts
for the year ended 31 December 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Investment property
| All of the company's properties are held for long term investment. Investment properties are accounted for as follows:
| (i) Investment properties are initially recorded at cost which includes purchase cost and any directly attributable expenditure.
| (ii) Thereafter, investment properties are revalued at each balance sheet date to their fair value, where this can be measured reliably.
| (iii) The surplus or deficit arising on revaluation in the financial year is recognised in the profit and loss accounts for that year. Revaluation gains and losses are accumulated in the profit and loss account reserve, unless the revaluation amount exceeds original cost in which case, a transfer is made to a non-distributable reserve (fair value reserve) in the balance sheet.
| (iv) Deferred taxation is provided on any gains at the rate expected to apply when a property is sold.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| 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.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Investment property
Other
investments
£
| Cost
| At 1 January 2025 | 132,702
| Disposals | (61,833)
| At 31 December 2025 | 70,869
| Historical cost
| At 1 January 2025 | 132,702
| At 31 December 2025 | 70,869
| The fair value of the investment property at 31 December 2025, has been arrived at on the basis of a valuation carried out at that date by the company director, who is not a professionally qualified valuer. The valuation, which does not differ from the valuation at the end of the previous reporting period, was arrived at by reference to market evidence of transaction prices for similar properties in their location and takes into account the current state of the rental market in the area where the properties are situated.
4 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | - |  | 779
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 10,238 |  | 16,963
| Taxation and social security costs | 350 |  | 1,222
| Other creditors | 111,010 |  | 47,287
|  |  |  |  |  | 121,598 |  | 65,472
6 | Related party transactions
| At 31 December 2025, the balance due to the directors included in creditors was £111,010 (2024 £47,287). The loan is interest free, unsecured and is repayable on demand.
7 | Other information
| Occuleye Opticians Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
| 9 Laputa Place
| Caprington
| Kilmarnock
| Ayrshire
| KA1 4UL

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