ACCOUNTS - Final Accounts

Registered number: 03882888

THE EYE CARE CENTRE LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

THE EYE CARE CENTRE LIMITED

CONTENTS

	Page
Chartered accountants' report	1
Balance sheet	2
Notes to the financial statements	3 - 7

THE EYE CARE CENTRE LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE EYE CARE CENTRE LIMITED
FOR THE YEAR ENDED 30 APRIL 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Eye Care Centre Limited for the year ended 30 April 2026 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of The Eye Care Centre Limited in accordance with the terms of our engagement letter dated 14 October 2025. Our work has been undertaken solely to prepare for your approval the financial statements of The Eye Care Centre Limited and state those matters that we have agreed to state to the director of The Eye Care Centre Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Eye Care Centre Limited and its director for our work or for this report.

It is your duty to ensure that The Eye Care Centre Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Eye Care Centre Limited. You consider that The Eye Care Centre Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of The Eye Care Centre Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

MHA

Chartered Accountants

Ground Floor

35 Newhall Street

Birmingham

B3 3PU

8 September 2026

MHA is the trading name of MHA Advisory Ltd, a limited company registered in England and Wales (registered number 16233746)

Page 1

THE EYE CARE CENTRE LIMITED

REGISTERED NUMBER: 03882888

BALANCE SHEET

AS AT 30 APRIL 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	5		694		820
			694		820
Current assets
Stocks		22,000		23,500
Debtors: amounts falling due within one year	6	56,155		17,985
Cash at bank and in hand		55,852		92,515
		134,007		134,000
Creditors: amounts falling due within one year	7	(34,209)		(34,184)
Net current assets			99,798		99,816
Total assets less current liabilities			100,492		100,636

Net assets			100,492		100,636

Capital and reserves
Called up share capital	100,000	100,000
Profit and loss account	492	636
	100,492	100,636

The director considers 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 director acknowledges his 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 statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 4 September 2026.

Mr S. Jolly

Director

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

Page 2

THE EYE CARE CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

1.	General information

The Eye Care Centre Limited (the Company) is a private company, limited by shares, incorporated and domiciled in England. The address of its registered office is Ground Floor, 35 Newhall Street, Birmingham, B3 3PU. Its principal place of business is 796 High Street, Kingswinford, West Midlands, DY6 8AA.

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

THE EYE CARE CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

2.Accounting policies (continued)

2.3

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the Statement of comprehensive income over its useful economic life being 20 years.

2.4

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, on the following basis.

Depreciation is provided on the following basis:

Short term leasehold property	-	over the term of the lease
Fixtures and fittings	-	15% reducing balance
Computer equipment	-	33% reducing balance
Property alterations	-	20% reducing balance

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.

2.5

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving stock.

2.6

Debtors

Short term debtors are measured at transaction price, less any impairment.

2.7

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.

Page 4

THE EYE CARE CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

2.Accounting policies (continued)

2.8

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.

2.9

Taxation

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.

Employees

The average monthly number of employees, including directors, during the year was 5 (2025 - 5).

4.	Intangible assets

		Goodwill
		£

	At 1 May 2025	53,999
	At 30 April 2026	53,999

	At 1 May 2025	53,999
	At 30 April 2026	53,999
	Net book value
	At 30 April 2026	-
	At 30 April 2025	-

Page 5

THE EYE CARE CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

5.	Tangible fixed assets

	Short term leasehold property	Fixtures & fittings	Computer equipment	Property alterations	Total
	£	£	£	£	£
Cost
At 1 May 2025	3,075	36,284	4,478	5,422	49,259
At 30 April 2026	3,075	36,284	4,478	5,422	49,259
Depreciation
At 1 May 2025	3,075	35,514	4,478	5,372	48,439
Charge for the year on owned assets	-	116	-	10	126
At 30 April 2026	3,075	35,630	4,478	5,382	48,565
Net book value
At 30 April 2026	-	654	-	40	694
At 30 April 2025	-	770	-	50	820

Debtors

					2026	2025
					£	£


Trade debtors	8,087	9,401
Other debtors	46,325	7,884
Prepayments and accrued income	1,743	700
	56,155	17,985

Page 6

THE EYE CARE CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	9,946	5,538
Corporation tax	17,450	21,936
Other taxation and social security	744	1,291
Other creditors	114	110
Accruals and deferred income	5,955	5,309
	34,209	34,184

Page 7