Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors' report period ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Directors

The directors shown below have held office during the whole of the period from
1 January 2025 to 31 December 2025

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
22 June 2026

And signed on behalf of the board by:
Name: X. Romeu
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2025

Balance sheet

As at 31 December 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 December 2025 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.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

  Turnover policy

  Revenue represents amounts received and receivable for goods and services invoiced in the UK and overseas net of value added tax and other related taxes. All revenue is recognised at the date of delivery and client acceptance. All revenue is recognised after the netting off of discounts and rebates. Revenue is derived from two franchises: the sale of consumer products for the eye and the sale of equipment for the eye related surgeries comprising into one revenue stream.

  Tangible fixed assets depreciation policy

  All tangible assets are carried at historical purchase cost less accumulated depreciation and impairment losses. Depreciation is calculated to write off the cost less estimated residual value of the assets on a straight-line basis over the expected useful economic lives, commencing when the assets are first brought into use.

  Valuation information and policy

  Foreign currency transactions during the year are translated into sterling at the rates of exchange in force at the time they arise. Both the functional and presentational currency are sterling. Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange ruling at the balance sheet date. Translation differences are taken to the profit and loss account.

  Other accounting policies

  The financial statements include other areas of judgment and accounting estimates. While these areas do not meet the definition of significant accounting estimates or accounting judgments, the recognition and measurement of certain material assets and liabilities, are based on assumptions and/or are subject to longer term uncertainties. These other areas of judgement and accounting estimate include the actuarial assumptions for the calculation of the defined benefit pension obligation. The Company has an obligation to pay defined pension benefits to certain employees. The cost of these benefits and present value of the obligation depends upon several factors, including life expectancy, salary increases and the discount rate on corporate bonds.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	217	210