WORLD EYE VISION LTD.


Directors	Farrukh KHAN
	NALLAPPANE, Vimal


Registered Address	6 - 9 The Square
	Stockley Park
	Uxbridge
	UB11 1FW


Registered Number	11689155 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Stocks	3	70,451		59,136
Debtors	4	829,151		640,428
Cash at bank and on hand		139,366		19,094
		1,038,968		718,658
Creditors amounts falling due within one year	5	(540,427)		(312,101)
Net current assets (liabilities)			498,541		406,557
Total assets less current liabilities			498,541		406,557
Net assets			498,541		406,557
Capital and reserves
Called up share capital			1		1
Profit and loss account			498,540		406,556
Shareholders' funds			498,541		406,557

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 28 August 2026, and are signed on its behalf by:

Farrukh KHAN
Director
Registered Company No. 11689155

WORLD EYE VISION LTD.

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Related parties
	The company is controlled by Farrukh Khan, its sole shareholder and a director. The following are related parties by virtue of his interests in them: American Eye Vision Inc., a company incorporated in the United States of which he is Chief Operating Officer; Visiontech Export International (Pvt) Ltd, in which he holds 50 per cent; and Pinnacle Enterprise, a partnership in which he holds a 50 per cent share. During the year the company made purchases from these entities of £1,311,400 (2024: £906,400). All transactions were conducted on normal commercial terms. At the year end the company was owed £828,472 (2024: £639,748) by American Eye Vision Inc., representing the net proceeds of sales collected from the company's customers after payment of the company's suppliers. Amounts owed by the company to related parties were £222,229 (2024: £111,610), comprising American Eye Vision Inc. £109,425, Visiontech Export International (Pvt) Ltd £63,654 and Pinnacle Enterprise £49,150.

Related parties

The company is controlled by Farrukh Khan, its sole shareholder and a director. The following are related parties by virtue of his interests in them: American Eye Vision Inc., a company incorporated in the United States of which he is Chief Operating Officer; Visiontech Export International (Pvt) Ltd, in which he holds 50 per cent; and Pinnacle Enterprise, a partnership in which he holds a 50 per cent share.

During the year the company made purchases from these entities of £1,311,400 (2024: £906,400). All transactions were conducted on normal commercial terms.

At the year end the company was owed £828,472 (2024: £639,748) by American Eye Vision Inc., representing the net proceeds of sales collected from the company's customers after payment of the company's suppliers. Amounts owed by the company to related parties were £222,229 (2024: £111,610), comprising American Eye Vision Inc. £109,425, Visiontech Export International (Pvt) Ltd £63,654 and Pinnacle Enterprise £49,150.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		1

3.	Stocks

	2025	2024
	£	£
Finished goods	70,451	59,136
Total	70,451	59,136

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	829,151	640,428
Total	829,151	640,428


	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.

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.

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	380,967	189,017
Amounts owed to related parties	936	624
Taxation and social security	114,410	112,064
Other creditors	5,338	6,510
Accrued liabilities and deferred income	38,776	3,886
Total	540,427	312,101


	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.