PERFECT EYES LTD.

Company Registration Number:
08265369 (England and Wales)

Unaudited abridged accounts for the year ended 31 March 2026

Period of accounts

Start date: 01 April 2025

End date: 31 March 2026

PERFECT EYES LTD.

Contents of the Financial Statements

for the Period Ended 31 March 2026

Balance sheet
Notes

PERFECT EYES LTD.

Balance sheet

As at 31 March 2026


Notes
2026
2025


£
£
Fixed assets
Tangible assets: 3 143,326 181,178
Total fixed assets: 143,326 181,178
Current assets
Stocks: 6,319 13,768
Debtors:   647,646 660,292
Cash at bank and in hand: 741,831 1,497,510
Total current assets: 1,395,796 2,171,570
Creditors: amounts falling due within one year:   (1,008,145) (1,336,037)
Net current assets (liabilities): 387,651 835,533
Total assets less current liabilities: 530,977 1,016,711
Total net assets (liabilities): 530,977 1,016,711
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 530,877 1,016,611
Shareholders funds: 530,977 1,016,711

The notes form part of these financial statements

PERFECT EYES LTD.

Balance sheet statements

For the year ending 31 March 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 06 July 2026
and signed on behalf of the board by:

Name: Dr S Shah-Desai
Status: Director

The notes form part of these financial statements

PERFECT EYES LTD.

Notes to the Financial Statements

for the Period Ended 31 March 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

PERFECT EYES LTD.

Notes to the Financial Statements

for the Period Ended 31 March 2026

2. Employees

2026 2025
Average number of employees during the period 6 4

PERFECT EYES LTD.

Notes to the Financial Statements

for the Period Ended 31 March 2026

3. Tangible Assets

Total
Cost £
At 01 April 2025 431,455
At 31 March 2026 431,455
Depreciation
At 01 April 2025 250,277
Charge for year 37,852
At 31 March 2026 288,129
Net book value
At 31 March 2026 143,326
At 31 March 2025 181,178

PERFECT EYES LTD.

Notes to the Financial Statements

for the Period Ended 31 March 2026

4. Related party transactions

During the year the company entered into transactions with fellow group companies in the normal course of business. At the year end amounts due from group undertakings were £647,624 (2025 £619.307) and amounts due to group undertakings were £762,472 (2025 £1,016,698). These balances are unsecured, interest free and repayable on demand. The company has taken advantage of the exemption under Section 33 of FRS 102 from disclosing transactions with wholly owned members of the group.