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Logo On Report
Registered Number: 08103953
England and Wales

 

 

 

NEWTON PHOTO CENTRE LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 July 2021

End date: 31 December 2022
 
 
Notes
 
2022
£
  2021
£
Fixed assets      
Tangible fixed assets 3   7,448 
  7,448 
Current assets      
Stocks   3,495 
Debtors: amounts falling due within one year 30,802    11,011 
Cash at bank and in hand 4,524    18,833 
35,326    33,339 
Creditors: amount falling due within one year (686)   (8,186)
Net current assets 34,640    25,153 
 
Total assets less current liabilities 34,640    32,601 
Creditors: amount falling due after more than one year (24,347)   (15,703)
Provisions for liabilities   (131)
Net assets 10,293    16,767 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 10,292    16,766 
Shareholder's funds 10,293    16,767 
 


For the year 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 period 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 01 November 2023 and were signed by:


-------------------------------
Ayad Botros
Director
1
General Information
NEWTON PHOTO CENTRE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08103953, registration address 51 Courtenay Street, Newton Abbot, Devon, TQ12 2QW.

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.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
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
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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:
Plant and Machinery 20 Reducing Balance
Fixtures and Fittings 20 Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the period was 4 (2021 : 4).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Total
  £   £   £
At 01 July 2021 5,055    19,794    24,849 
Additions    
Disposals (5,055)   (19,794)   (24,849)
At 31 December 2022    
Depreciation
At 01 July 2021 1,822    15,579    17,401 
Charge for period 970    1,264    2,234 
On disposals (2,792)   (16,843)   (19,635)
At 31 December 2022    
Net book values
Closing balance as at 31 December 2022    
Opening balance as at 01 July 2021 3,233    4,215    7,448 


2