ACCOUNTS - Final Accounts preparation

Company registration number: 16225660

EYEPATHLONDON LIMITED

Unaudited

Financial statements

Information for filing with the registrar

For the Period Ended 31 March 2026

Coveney Nicholls Limited

Chartered Accountants

The Old Wheel House

31/37 Church Street

Reigate

Surrey

RH2 0AD


EYEPATHLONDON LIMITED Registered number:16225660

Statement of Financial Position

As at 31 March 2026

		2026
Note		£

Fixed assets
Tangible assets	4		738
			738
Current assets
Debtors: amounts falling due within one year	5	7,231
Cash at bank and in hand	6	13,223
		20,454
Creditors: amounts falling due within one year	7	(18,945)
Net current assets			1,509
Total assets less current liabilities			2,247

Net assets			2,247

Capital and reserves
Called up share capital			1
Profit and loss account			2,246
			2,247

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EYEPATHLONDON LIMITED Registered number:16225660

Statement of Financial Position (continued)

As at 31 March 2026

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Caroline Thaung

Director

Date: 27 October 2026

The notes on pages 3 to 6 form part of these financial statements.

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EYEPATHLONDON LIMITED

Notes to the Financial Statements

For the Period Ended 31 March 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 The Old Wheel House, 31/37 Church Street, Reigate, Surrey, RH2 0AD, England. The principal activity of the company is to provide opthamology and pathology services.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

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EYEPATHLONDON LIMITED

Notes to the Financial Statements

For the Period Ended 31 March 2026

2.Accounting policies (continued)

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment

25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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EYEPATHLONDON LIMITED

Notes to the Financial Statements

For the Period Ended 31 March 2026

Employees

The average monthly number of employees, including directors, during the period was 1.

4.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	Additions	984
	At 31 March 2026	984
	Depreciation
	Charge for the period on owned assets	246
	At 31 March 2026	246
	Net book value
	At 31 March 2026	738

Debtors

					2026
					£


	Trade debtors	7,080
	Prepayments and accrued income	151
		7,231

6.	Cash and cash equivalents
		2026
		£

	Cash at bank and in hand	13,223
		13,223

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EYEPATHLONDON LIMITED

Notes to the Financial Statements

For the Period Ended 31 March 2026

7.	Creditors: Amounts falling due within one year
		2026
		£

	Corporation tax	397
	Other creditors	16,808
	Accruals and deferred income	1,740
		18,945

8.	Director's advances, credits and guarantees

		2026
	Balance brought forward	Advances/(credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
C Thaung	-	1	(10,000)	(16,808)

9.	Related party transactions
	The company was under the control of its director, Dr C Thaung. No other transactions with the director were entered into requiring disclosure.

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