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Registered Number: 06570672
England and Wales

 

 

 

JAMES WHITE PHOTOGRAPHY LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 May 2022

End date: 30 April 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 9,969    6,686 
9,969    6,686 
Current assets      
Debtors 4,682    2,512 
Cash at bank and in hand 4,471    6,594 
9,153    9,106 
Creditors: amount falling due within one year (11,066)   (6,128)
Net current liabilities (1,913)   2,978 
 
Total assets less current liabilities 8,056    9,664 
Creditors: amount falling due after more than one year   (1)
Net assets 8,056    9,663 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 8,054    9,661 
Shareholder's funds 8,056    9,663 
 


For the year ended 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
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 the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 04 October 2023 and were signed by:


-------------------------------
James White
Director
1
General Information
James White Photography Limited is a private company, limited by shares, registered in England and Wales, registration number 06570672, registration address The Counting House 4A Moss Lane, Swinton, Manchester, M27 9SA. The trading address of the company is 4 Grange Road, Urmston, Manchester, M41 9GU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
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:
Computer Equipment 15% Reducing Balance
2.

Average number of employees

1
Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 May 2022 21,045    21,045 
Additions 4,766    4,766 
Disposals  
At 30 April 2023 25,811    25,811 
Depreciation
At 01 May 2022 14,359    14,359 
Charge for year 1,483    1,483 
On disposals  
At 30 April 2023 15,842    15,842 
Net book values
Closing balance as at 30 April 2023 9,969    9,969 
Opening balance as at 01 May 2022 6,686    6,686 


2