2023-02-012023-09-302023-09-30false04615100Stephen Todd Photography 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Stephen Todd Photography Ltd

Registered Number
04615100
(England and Wales)

Unaudited Financial Statements for the Period ended
30 September 2023

Stephen Todd Photography Ltd
Company Information
for the period from 1 February 2023 to 30 September 2023

Directors

S W Todd
S A Todd

Registered Address

28 The Parklands
South Cave
Brough
HU15 2EL

Registered Number

04615100 (England and Wales)
Stephen Todd Photography Ltd
Statement of Financial Position
30 September 2023

Notes

30 Sep 2023

31 Jan 2023

£

£

£

£

Creditors amounts falling due within one year13(26,559)(21,990)
Net current assets (liabilities)(26,559)(21,990)
Total assets less current liabilities(26,559)(21,990)
Net assets(26,559)(21,990)
Capital and reserves
Called up share capital100100
Profit and loss account(26,659)(22,090)
Shareholders' funds(26,559)(21,990)
The financial statements were approved and authorised for issue by the Board of Directors on 5 October 2023, and are signed on its behalf by:
S W Todd
Director
Registered Company No. 04615100
Stephen Todd Photography Ltd
Notes to the Financial Statements
for the period ended 30 September 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company is photography.
4.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
5.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery10
Fixtures and fittings10
Office Equipment3
Intangible assets policy
Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life of 20 years.
Stocks policy
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Going concern
The company has ceased trading and is to be formally wound up from 1st October 2023. At this date there were no other creditors other than the directors.
6.Employee information

20232023
Average number of employees during the year00
7.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 February 2375,00075,000
Disposals(75,000)(75,000)
Amortisation and impairment
At 01 February 2375,00075,000
On disposals(75,000)(75,000)
Net book value
At 30 September 23--
At 31 January 23--
8.Useful life of intangible asset
Goodwill is amortised over its useful life of 20 years.
9.Property, plant and equipment

Land & buildings

Plant & machinery

Office Equipment

Total

££££
Cost or valuation
At 01 February 2321,05432,21548,253101,522
Disposals(21,054)(32,215)(48,253)(101,522)
Depreciation and impairment
At 01 February 2321,05432,21548,253101,522
On disposals(21,054)(32,215)(48,253)(101,522)
Net book value
At 30 September 23----
At 31 January 23----
10.Further information regarding the company's financial position
These are the final trading accounts and the company has ceased trading. The company will be struck off in due course.
11.Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.
12.Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
13.Creditors within one year

2023

2023

££
Trade creditors / trade payables-41
Amounts owed to related parties26,55915,357
Other creditors-6,592
Total26,55921,990
Short term creditors are measured at transaction price (which is usually the invoice price).