Registration number: 10101014

EYESA Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 6

EYESA Ltd

(Registration number: 10101014)
Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	3,653	2,401
Current assets
Debtors	6	15,654	15,397
Cash at bank and in hand		75,107	60,237
		90,761	75,634
Creditors: Amounts falling due within one year	7	(71,238)	(68,591)
Net current assets		19,523	7,043
Total assets less current liabilities		23,176	9,444
Provisions for liabilities		(694)	(456)
Net assets		22,482	8,988
Capital and reserves
Called up share capital	8	1	1
Retained earnings		22,481	8,987
Shareholders' funds		22,482	8,988

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 2 October 2026 and signed on its behalf by:
 

Mr J R Morley-Jones Director

EYESA Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Oak House
Unit E, Parkhill
Walton Road
Wetherby
LS22 5DZ

These financial statements were authorised for issue by the Board on 2 October 2026.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the company.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

EYESA Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	33% straight line

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

EYESA Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

4	Profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	1,551	1,476

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 May 2025	4,012	4,012
Additions	2,902	2,902
Disposals	(749)	(749)
At 30 April 2026	6,165	6,165
Depreciation
At 1 May 2025	1,611	1,611
Charge for the year	1,552	1,552
Eliminated on disposal	(651)	(651)
At 30 April 2026	2,512	2,512
Carrying amount
At 30 April 2026	3,653	3,653
At 30 April 2025	2,401	2,401

6

Debtors

Current	2026 £	2025 £
Trade debtors	14,280	14,962
Prepayments	1,374	435
	15,654	15,397

EYESA Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	47,753	50,002
Taxation and social security		22,469	17,822
Accruals and deferred income		1,016	767
		71,238	68,591

EYESA Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1

9	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Other borrowings	47,753	50,002