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REGISTERED NUMBER: 05381381 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Giles Rocholl Photography Ltd

Giles Rocholl Photography Ltd (Registered number: 05381381)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Giles Rocholl Photography Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTOR: G R Rocholl





SECRETARY: P H Rocholl





REGISTERED OFFICE: 4 Granville terrace
Otley
West Yorkshire
LS21 3EJ





REGISTERED NUMBER: 05381381 (England and Wales)





ACCOUNTANTS: A.G.L. Accountancy Services Limited
Flat 2
20 Harlow Moor Drive
Harrogate
North Yorkshire
HG2 0JX

Giles Rocholl Photography Ltd (Registered number: 05381381)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 37,134 36,275

CURRENT ASSETS
Stocks 24,393 63,214
Debtors 5 3,995 8,197
Cash at bank 3,653 2,359
32,041 73,770
CREDITORS
Amounts falling due within one year 6 5,710 11,435
NET CURRENT ASSETS 26,331 62,335
TOTAL ASSETS LESS CURRENT
LIABILITIES

63,465

98,610

CREDITORS
Amounts falling due after more than one
year

7

10,500

12,750
NET ASSETS 52,965 85,860

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 52,865 85,760
SHAREHOLDERS' FUNDS 52,965 85,860

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

Giles Rocholl Photography Ltd (Registered number: 05381381)

Balance Sheet - continued
31 March 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 October 2023 and were signed by:





G R Rocholl - Director


Giles Rocholl Photography Ltd (Registered number: 05381381)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Giles Rocholl Photography Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 15% on 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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Giles Rocholl Photography Ltd (Registered number: 05381381)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022 128,479
Additions 859
At 31 March 2023 129,338
DEPRECIATION
At 1 April 2022
and 31 March 2023 92,204
NET BOOK VALUE
At 31 March 2023 37,134
At 31 March 2022 36,275

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 3,668 7,870
Other debtors 327 327
3,995 8,197

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Taxation and social security 886 913
Other creditors 4,824 10,522
5,710 11,435

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£    £   
Other creditors 10,500 12,750