Trusted Home Eyecare Ltd

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Accountants' Report	1
Balance Sheet	2
Notes to the Financial Statements	3—4

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your

approval the financial statements of Trusted Home Eyecare Ltd for the year ended 31 December 2025 which

comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the

company’s accounting records and from information and explanations you have given us.

As a member firm of the Chartered Institute of Management Accountants (CIMA), we are subject to its

ethical and other professional requirements which are detailed at http://www.cimaglobal.com/.

This report is made solely to the Director of Trusted Home Eyecare Ltd, in accordance with the terms of our

engagement letter. Our work has been undertaken solely to prepare for your approval the financial

statements of Trusted Home Eyecare Ltd and state those matters that we have agreed to state to them in this report

in accordance with and as detailed at http://www.cimaglobal.com/. To the fullest extent permitted by law, we

do not accept or assume responsibility to anyone other than Trusted Home Eyecare Ltd and its Director for our work,

or for this report.

It is your duty to ensure that Trusted Home Eyecare Ltd has kept adequate accounting records and to prepare

statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of

Trusted Home Eyecare Ltd. You consider that Trusted Home Eyecare Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Trusted Home Eyecare Ltd. 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.

E M Accountancy Limited

Trafalgar House, 110 Manchester Road

Altrincham

Cheshire

WA14 1NU

United Kingdom

30th September 2026

Trafalgar House, 110 Manchester Road

Altrincham

Cheshire

WA14 1NU

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Trusted Home Eyecare Ltd

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 14537990

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	3,902		5,398
Cash at bank and in hand		12,304		9,594

		16,206		14,992
Creditors: Amounts Falling Due Within One Year	5	(14,144 )		(4,456 )

NET CURRENT ASSETS (LIABILITIES)			2,062		10,536

TOTAL ASSETS LESS CURRENT LIABILITIES			2,062		10,536

NET ASSETS			2,062		10,536

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			1,962		10,436

SHAREHOLDERS' FUNDS			2,062		10,536

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Sarah Lowry

Director

30th September 2026

The notes on pages 3 to 4 form part of these financial statements.

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Trusted Home Eyecare Ltd

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Trusted Home Eyecare Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14537990 . The registered office is C/O E M Accountancy Ltd, Trafalgar House, 110 Manchester Road, Altrincham, WA14 1NU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	3,902	-
Other debtors	-	5,398

	3,902	5,398

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Trusted Home Eyecare Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	1,284	1,000
Taxation and social security	12,860	3,456

	14,144	4,456

6. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1 each	100	100

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