Square In The Eye Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 11802095

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	3		8,109		7,192

			8,109		7,192
CURRENT ASSETS
Cash at bank and in hand		31,016		42,272

		31,016		42,272
Creditors: Amounts Falling Due Within One Year	4	(15,205 )		(20,764 )

NET CURRENT ASSETS (LIABILITIES)			15,811		21,508

TOTAL ASSETS LESS CURRENT LIABILITIES			23,920		28,700

NET ASSETS			23,920		28,700

CAPITAL AND RESERVES
Called up share capital	5		1		1
Profit and Loss Account			23,919		28,699

SHAREHOLDERS' FUNDS			23,920		28,700

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Square In The Eye Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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 his 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

Mr Jamie Rathbone

Director

20 July 2026

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

1. Accounting Policies

1.1. 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.

1.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

1.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	33% Straight line method
Motor Vehicles	20% Straight line method
Computer Equipment	33% Straight line method

1.4. 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 year 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.

2. Average Number of Employees

Average number of employees, including directors, during the year was:

	2026	2025
Office and administration	1	1

	1	1

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Square In The Eye Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

3. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	2,840	2,906	12,929	18,675
Additions	-	5,278	-	5,278

As at 31 January 2026	2,840	8,184	12,929	23,953

Depreciation
As at 1 February 2025	947	1,162	9,374	11,483
Provided during the period	946	1,637	1,778	4,361

As at 31 January 2026	1,893	2,799	11,152	15,844

Net Book Value
As at 31 January 2026	947	5,385	1,777	8,109

As at 1 February 2025	1,893	1,744	3,555	7,192

4. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	10,242	15,505
Other taxes and social security	95	-
VAT	4,868	5,259

	15,205	20,764

5. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

6. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	48,148	45,262

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