2022-07-012023-06-302023-06-30falseSC599130MCLELLAN PHOTOGRAPHY 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MCLELLAN PHOTOGRAPHY LTD

Registered Number
SC599130
(Scotland)

Unaudited Financial Statements for the Year ended
30 June 2023

MCLELLAN PHOTOGRAPHY LTD
Company Information
for the year from 1 July 2022 to 30 June 2023

Directors

MCLELLAN, Martin Duncan
MCLELLAN, Milliam Hara

Registered Address

44 Washington Street
Glasgow
G3 8AZ

Registered Number

SC599130 (Scotland)
MCLELLAN PHOTOGRAPHY LTD
Balance Sheet as at
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets611,60713,358
11,60713,358
Current assets
Debtors1,0012,300
Cash at bank and on hand24,30439,127
25,30541,427
Creditors amounts falling due within one year8(19,893)(21,387)
Net current assets (liabilities)5,41220,040
Total assets less current liabilities17,01933,398
Creditors amounts falling due after one year9(7,690)(10,204)
Accruals and deferred income(121)(392)
Net assets9,20822,802
Capital and reserves
Called up share capital22
Profit and loss account9,20622,800
Shareholders' funds9,20822,802
The financial statements were approved and authorised for issue by the Board of Directors on 3 November 2023, and are signed on its behalf by:
MCLELLAN, Martin Duncan
Director
Registered Company No. SC599130
MCLELLAN PHOTOGRAPHY LTD
Notes to the Financial Statements
for the year ended 30 June 2023

1.Statutory information
The company is a private company limited by shares and registered in Scotland. 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 company's principal activity is Other specialist photography.
4.Accounting policies
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:

Reducing balance (%)
Office Equipment20
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.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
5.Employee information

20232022
Average number of employees during the year22
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 July 2221,867
Additions1,042
At 30 June 2322,909
Depreciation and impairment
At 01 July 228,509
Charge for year2,793
At 30 June 2311,302
Net book value
At 30 June 2311,607
At 30 June 2213,358
7.Debtors within one year

2023

2022

££
Trade debtors / trade receivables1,0012,300
Total1,0012,300
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables18,98319,050
Taxation and social security9102,337
Total19,89321,387
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts7,69010,204
Total7,69010,204