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dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 7195917 1 2021-04-01 2022-03-31 7195917 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 7195917
Jenkins Photography Limited
Financial Statements
For The Year Ended 31 March 2023
EasyBooks Wales Ltd
Unit 4, Dragon 24 North Dock
Llanelli
SA15 2LF
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 7195917
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,747 15,132
13,747 15,132
CURRENT ASSETS
Debtors 5 - 1,309
Cash at bank and in hand 5,871 9,678
5,871 10,987
Creditors: Amounts Falling Due Within One Year 6 (9,677 ) (11,116 )
NET CURRENT ASSETS (LIABILITIES) (3,806 ) (129 )
TOTAL ASSETS LESS CURRENT LIABILITIES 9,941 15,003
Creditors: Amounts Falling Due After More Than One Year 7 (8,224 ) (11,120 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (2,976 ) (3,219 )
NET (LIABILITIES)/ASSETS (1,259 ) 664
CAPITAL AND RESERVES
Called up share capital 9 2 1
Profit and Loss Account (1,261 ) 663
SHAREHOLDERS' FUNDS (1,259) 664
Page 1
Page 2
For the year ending 31 March 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Joanne Jenkins
Director
19/01/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Jenkins Photography Limited is a private company, limited by shares, incorporated in England & Wales, registered number 7195917 . The registered office is 12 Penyrallt, Garnant, Ammanford, SA18 1YR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% on a straight line basis
Fixtures & Fittings 20% on a straight line basis
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2022 28,342
Additions 825
As at 31 March 2023 29,167
Depreciation
As at 1 April 2022 13,210
Provided during the period 2,210
As at 31 March 2023 15,420
Net Book Value
As at 31 March 2023 13,747
As at 1 April 2022 15,132
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income - 1,309
- 1,309
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 110 -
Bank loans and overdrafts 1,332 1,087
Other taxes and social security 513 712
Other creditors - 180
Accruals and deferred income 850 825
Directors' loan accounts 6,872 8,312
9,677 11,116
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 8,224 11,120
8,224 11,120
Page 4
Page 5
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 2,976 3,219
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 1
Page 5