2022-06-01 SC360073 2023-05-31 SC360073 2022-06-01 2023-05-31 SC360073 2022-05-31 SC360073 2021-06-01 2022-05-31 SC360073 uk-core:WithinOneYear 2022-05-31 SC360073 uk-core:WithinOneYear 2023-05-31 SC360073 uk-core:AfterOneYear 2022-05-31 SC360073 uk-core:AfterOneYear 2023-05-31 SC360073 uk-core:ShareCapital 2023-05-31 SC360073 uk-core:ShareCapital 2022-05-31 SC360073 uk-core:RetainedEarningsAccumulatedLosses 2023-05-31 SC360073 uk-core:RetainedEarningsAccumulatedLosses 2022-05-31 SC360073 uk-bus:Director1 2022-06-01 2023-05-31 SC360073 uk-core:PlantMachinery 2022-06-01 2023-05-31 SC360073 uk-core:ToolsEquipment 2022-06-01 2023-05-31 SC360073 uk-core:ToolsEquipment 2022-05-31 SC360073 uk-core:PlantMachinery 2022-05-31 SC360073 uk-core:PlantMachinery 2023-05-31 SC360073 uk-core:ToolsEquipment 2023-05-31 SC360073 uk-core:AfterOneYear uk-core:Secured 2023-05-31 SC360073 uk-core:AfterOneYear uk-core:Secured 2022-05-31 iso4217:GBP xbrli:pure SC360073 uk-bus:AuditExemptWithAccountantsReport 2022-06-01 2023-05-31 SC360073 uk-bus:FRS102 2022-06-01 2023-05-31 SC360073 uk-bus:FullAccounts 2022-06-01 2023-05-31 SC360073 uk-bus:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31
Chris Humphreys Photography Ltd
Registered Number:SC360073
For the year ended 31 May 2023
Scotland
Unaudited Financial Statements
2
For the year ended 31 May 2023
Chris Humphreys Photography Ltd
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
SC360073
As at 31 May 2023
Chris Humphreys Photography Ltd
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Property, plant and equipment
5,596
7,621
2
5,596
7,621
Current assets
Trade and other receivables
-
6,199
3
9,973
Cash and cash equivalents
4,610
10,809
9,973
Trade and other payables: amounts falling due within one
year
(11,493)
(9,472)
4
(1,520)
1,337
Net current assets
Total assets less current liabilities
6,933
6,101
Trade and other payables: amounts falling due after more
than one year
(8,833)
(6,833)
5
100
Net assets/liabilities
(2,732)
Capital and reserves
Called up share capital
100
100
Retained earnings
-
(2,832)
100
(2,732)
Shareholders' funds
For the year ended 31 May 2023 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of
each financial year and of its profit or loss for each financial year in accordance with the requirements of Section
394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial
statements, so far as applicable to the company.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Christopher Humphreys Director
These financial statements were approved and authorised for issue by the Board on 13 September 2023 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 May 2023
Chris Humphreys Photography Ltd
Notes to the Financial Statements
Statutory Information
Chris Humphreys Photography Ltd is a private limited company, limited by shares, domiciled in Scotland, registration
number SC360073.
Registered address:
2 Fairlie Grove
Rosewell
EH24 9BZ
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery
33% Straight line
33% Straight line
Computer equipment
2. Property, plant and equipment
Total
Computer
equipment
Plant and
machinery
£
£
£
Cost or
valuation
At 01 June 2022
26,807
4,996
21,811
40
-
40
Additions
At 31 May 2023
21,851
4,996
26,847
Provision for depreciation and impairment
At 01 June 2022
19,186
4,148
15,038
Charge for year
2,065
824
1,241
At 31 May 2023
21,251
4,972
16,279
At 31 May 2023
Net book value
5,572
24
5,596
At 31 May 2022
6,773
848
7,621
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5
For the year ended 31 May 2023
Chris Humphreys Photography Ltd
Notes to the Financial Statements Continued
3. Trade and other receivables
2022
2023
£
£
Other debtors
6,199
-
4. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Trade creditors
881
500
Taxation and social security
7,631
8,514
Other creditors
960
2,479
9,472
11,493
5. Trade and other payables: amounts falling due after more than one year
2022
2023
£
£
Bank loans and overdraft
6,833
8,833
6. Average number of persons employed
During the year the average number of employees was 1 (2022 : 1)
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