Eyesiteview Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 16379345

Eyesiteview Limited

Filleted Unaudited Financial Statements

31 May 2026

Eyesiteview Limited

Financial Statements

Period from 10 April 2025 to 31 May 2026

Contents	Pages

Officers and professional advisers	1

Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3 to 4

Notes to the financial statements	5 to 9

Eyesiteview Limited

Officers and Professional Advisers

The board of directors	Mr P Deakin
	Mr A M Buck

Registered office	Room 23 Tapton Park Innovation Centre
	Brimington Road
	Chesterfield
	S41 0TZ

Accountants	Hebblethwaites
	Chartered accountants
	2 Westbrook Court
	Sharrow Vale Road
	Sheffield
	S11 8YZ

Eyesiteview Limited

Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Eyesiteview Limited

Period from 10 April 2025 to 31 May 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 Eyesiteview Limited for the period ended 31 May 2026, which comprise the statement of financial position 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 www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Eyesiteview Limited, as a body, in accordance with the terms of our engagement letter dated 1 September 2026. Our work has been undertaken solely to prepare for your approval the financial statements of Eyesiteview Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Eyesiteview Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Eyesiteview 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 Eyesiteview Limited. You consider that Eyesiteview Limited is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or a review of the financial statements of Eyesiteview 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.

Hebblethwaites Chartered accountants

2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ

22 October 2026

Eyesiteview Limited

Statement of Financial Position

31 May 2026

	31 May 26
Note	£

Fixed assets

Intangible assets	5	91,963
Tangible assets	6	23,248
		---------
		115,211

Current assets

Debtors	7	119,674
Cash at bank and in hand		91,010
		---------
		210,684

Creditors: amounts falling due within one year	8	137,503
		---------
Net current assets		73,181
		---------
Total assets less current liabilities		188,392

Creditors: amounts falling due after more than one year	9	82,400

Provisions	5,429
	---------
Net assets	100,563
	---------

Eyesiteview Limited

Statement of Financial Position (continued)

31 May 2026

	31 May 26
Note	£

Capital and reserves

Called up share capital	1,000
Profit and loss account	99,563
	---------
Shareholders funds	100,563
	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the period ending 31 May 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 financial statements for the period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 7 October 2026 , and are signed on behalf of the board by:

Mr P Deakin	Mr A M Buck
Director	Director

Company registration number: 16379345

Eyesiteview Limited

Notes to the Financial Statements

Period from 10 April 2025 to 31 May 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Room 23 Tapton Park Innovation Centre, Brimington Road, Chesterfield, S41 0TZ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements,estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. In the opinion of management, there are no judgements or key sources of estimation uncertainty that have a significant impact on the financial statements, other than those stated below.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	33% straight line
Fixtures and fittings	-	33% straight line
Equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Government grants

Income from Government grants are in respect of an Innovate UK funded project.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

Financial statements are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 8 .

5. Intangible assets

	Goodwill
	£
Cost
Additions	114,954
	---------
At 31 May 2026	114,954
	---------
Amortisation
Charge for the period	22,991
	---------
At 31 May 2026	22,991
	---------
Carrying amount
At 31 May 2026	91,963
	---------

During the period the company acquired the trade and assets of Oasis Studio Group Limited. Total consideration of £140,000 was paid for the assets including fixed assets of £25,046.

6. Tangible assets

	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 10 April 2025	–	–	–	–
Additions	25,046	167	6,578	31,791
	--------	----	-------	--------
At 31 May 2026	25,046	167	6,578	31,791
	--------	----	-------	--------
Depreciation
At 10 April 2025	–	–	–	–
Charge for the period	8,265	2	276	8,543
	--------	----	-------	--------
At 31 May 2026	8,265	2	276	8,543
	--------	----	-------	--------
Carrying amount
At 31 May 2026	16,781	165	6,302	23,248
	--------	----	-------	--------

7. Debtors

	31 May 26
	£
Trade debtors	109,160
Other debtors	10,514
	---------
	119,674
	---------

8. Creditors: amounts falling due within one year

	31 May 26
	£
Trade creditors	2,600
Corporation tax	35,422
Social security and other taxes	28,622
Other creditors	70,859
	---------
	137,503
	---------

9. Creditors: amounts falling due after more than one year

	31 May 26
	£
Other creditors	82,400
	--------

10. Directors' advances, credits and guarantees

A loan account exists between the company and one of its director's. At the year end date, the company was indebted to Mr A M Buck , in this regard, in the following sums: Mr A M Buck £19,500 Interest is not being charged in relation to this creditor balance and there are no formal terms for repayment.

11. Related party transactions

Included within creditors at the year end date is a loan which is owed by the company to a related party amounting to £19,500. The balance results from advances made to this company by the related party company and is not subject to any formal repayment terms and neither is any interest chargeable.