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Registered number: 07847122
Jon Brook Photography Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Positive Practice
C/O Positive Practice
1 Primet Hill
Colne
Lancashire
BB8 9NF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07847122
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 21,000 21,000
Tangible Assets 5 10,882 12,013
31,882 33,013
CURRENT ASSETS
Debtors 6 3,202 1,098
Cash at bank and in hand (25,139 ) (21,258 )
(21,937 ) (20,160 )
Creditors: Amounts Falling Due Within One Year 7 (14,324 ) (19 )
NET CURRENT ASSETS (LIABILITIES) (36,261 ) (20,179 )
TOTAL ASSETS LESS CURRENT LIABILITIES (4,379 ) 12,834
NET (LIABILITIES)/ASSETS (4,379 ) 12,834
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (4,381 ) 12,832
SHAREHOLDERS' FUNDS (4,379) 12,834
Page 1
Page 2
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr Jonathan Brook
Director
15/07/2024
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
Jon Brook Photography Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07847122 . The registered office is c/O Bentham Imaging, Central Building, Main Street, Bentham, N. Yorkshire, LA2 7HE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Plant & Machinery Plant & Machinery
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 33% Straight Line
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
1 1
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Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2022 21,000
As at 30 November 2023 21,000
Net Book Value
As at 30 November 2023 21,000
As at 1 December 2022 21,000
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2022 10,088 13,092 16,937 40,117
Additions 4,568 - - 4,568
As at 30 November 2023 14,656 13,092 16,937 44,685
Depreciation
As at 1 December 2022 2,560 10,679 14,865 28,104
Provided during the period 3,024 603 2,072 5,699
As at 30 November 2023 5,584 11,282 16,937 33,803
Net Book Value
As at 30 November 2023 9,072 1,810 - 10,882
As at 1 December 2022 7,528 2,413 2,072 12,013
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 90 652
Other taxes and social security 446 446
Director's loan account 2,666 -
3,202 1,098
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (8,171 ) (8,171 )
Corporation tax 2,371 2,371
Other creditors - Barclaycard 2,067 2,029
Accruals and deferred income 18,057 -
Director's loan account - 3,790
14,324 19
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8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 5