ACCOUNTS - Final Accounts

Registered number: 05780109

CAMBRIDGE EYE CLINIC LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

CAMBRIDGE EYE CLINIC LIMITED

REGISTERED NUMBER: 05780109

BALANCE SHEET

AS AT 31 MARCH 2026

	2026	2026	2025	2025
Note	£	£	£	£

FIXED ASSETS
Tangible assets	4		314		1,988
CURRENT ASSETS
Debtors: amounts falling due within one year	5	457,353		459,475
Cash at bank and in hand		853,809		784,337
		1,311,162		1,243,812
Creditors: amounts falling due within one year	6	(62,217)		(75,393)
NET CURRENT ASSETS			1,248,945		1,168,419
TOTAL ASSETS LESS CURRENT LIABILITIES			1,249,259		1,170,407
PROVISIONS FOR LIABILITIES
Deferred tax	7	(79)		(497)
			(79)		(497)
NET ASSETS			1,249,180		1,169,910

CAPITAL AND RESERVES
Called up share capital	8	2	2
Profit and loss account		1,249,178	1,169,908
		1,249,180	1,169,910

The directors consider 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 directors acknowledge their 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.

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CAMBRIDGE EYE CLINIC LIMITED

REGISTERED NUMBER: 05780109

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

C G Stephenson

Director

Date: 31 August 2026

The notes on pages 3 to 7 form part of these financial statements.

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CAMBRIDGE EYE CLINIC LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	GENERAL INFORMATION

Cambridge Eye Clinic Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Salisbury House, Station Road, Cambridge, CB1 2LA.

The principal place of business is 36 Northrop Road, Trumpington, Cambridge, CB2 9DD.

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

TURNOVER

Turnover comprises revenue recognised by the Company in respect of specialist clinical ophthalmology services during the year, exclusive of Value Added Tax. Revenue is recognised as the fair value of the consideration received or receivable and is recognised based on the date the work was performed.

2.3

CURRENT AND DEFERRED TAXATION

The tax expense for the year comprises current and deferred tax. 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.

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CAMBRIDGE EYE CLINIC LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.ACCOUNTING POLICIES (CONTINUED)

2.4

PENSIONS

The Company contributes to the personal pension plan of one of the directors. Contributions are recognised in the year in which they are paid.

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

33%

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

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.

2.7

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.

2.8

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.

2.9

DIVIDENDS

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

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CAMBRIDGE EYE CLINIC LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

EMPLOYEES

The average monthly number of employees, including directors, during the year was 2 (2025 - 2).

4.	TANGIBLE FIXED ASSETS

		Office equipment
		£
	COST OR VALUATION
	At 1 April 2025	10,758
	At 31 March 2026	10,758
	DEPRECIATION
	At 1 April 2025	8,770
	Charge for the year on owned assets	1,674
	At 31 March 2026	10,444
	NET BOOK VALUE
	At 31 March 2026	314
	At 31 March 2025	1,988

DEBTORS

					2026	2025
					£	£


Trade debtors	45,616	56,998
Other debtors	293,323	303,592
Prepayments and accrued income	16,260	-
Tax recoverable	102,154	98,885
	457,353	459,475

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CAMBRIDGE EYE CLINIC LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

6.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2026	2025
		£	£

Trade creditors	274	433
Corporation tax	53,613	67,991
Other taxation and social security	991	757
Other creditors	2,740	785
Accruals and deferred income	4,599	5,427
	62,217	75,393

7.	DEFERRED TAXATION

	2026	2025
	£	£

At beginning of year	497	680
Credited to profit or loss	(418)	(183)
AT END OF YEAR	79	497

The provision for deferred taxation is made up as follows:
	2026	2025
	£	£

Accelerated capital allowances

497

8.	SHARE CAPITAL
		2026	2025
		£	£

ALLOTTED, CALLED UP AND FULLY PAID

90 (2025 - 90) Ordinary shares of £0.01 each	0.90	0.90
90 (2025 - 90) A Ordinary shares of £0.01 each	0.90	0.90
20 (2025 - 20) B Ordinary shares of £0.01 each	0.20	0.20

	2.00	2.00

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CAMBRIDGE EYE CLINIC LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

9.	TRANSACTIONS WITH DIRECTORS

During the year the Company made advances to the directors totalling £10,000 (2025 - £40,000) and received repayments / credits of £20,312 (2025 - £75,000). Interest is being paid to the Company on the overdrawn loan at the HMRC official rate of interest. The overdrawn loan balance at the balance sheet date amounted to £292,368 (2025 - £302,680).

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