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Company Registration No. 07842878 (England and Wales)
TOPHER MCGRILLIS PHOTOGRAPHY LTD Unaudited accounts for the year ended 31 October 2023
TOPHER MCGRILLIS PHOTOGRAPHY LTD Unaudited accounts Contents
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TOPHER MCGRILLIS PHOTOGRAPHY LTD Company Information for the year ended 31 October 2023
Directors
Christopher McGrillis Emma McGrillis
Company Number
07842878 (England and Wales)
Registered Office
36 BEACH AVENUE WHITLEY BAY TYNE AND WEAR NE26 1DZ
Accountants
The Books Accountants Ltd Westbourne House Main Street Haltwhistle Northumberland NE49 0AZ
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TOPHER MCGRILLIS PHOTOGRAPHY LTD Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
33,536 
30,811 
Current assets
Debtors
8,622 
19,815 
Cash at bank and in hand
16,672 
12,065 
25,294 
31,880 
Creditors: amounts falling due within one year
77,123 
25,957 
Net current assets
102,417 
57,837 
Net assets
135,953 
88,648 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
135,951 
88,646 
Shareholders' funds
135,953 
88,648 
For the year ending 31 October 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2024 and were signed on its behalf by
Christopher McGrillis Director Company Registration No. 07842878
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TOPHER MCGRILLIS PHOTOGRAPHY LTD Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
TOPHER MCGRILLIS PHOTOGRAPHY LTD is a private company, limited by shares, registered in England and Wales, registration number 07842878. The registered office is 36 BEACH AVENUE, WHITLEY BAY, TYNE AND WEAR, NE26 1DZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2022
53,059 
9,166 
62,225 
Additions
10,249 
- 
10,249 
At 31 October 2023
63,308 
9,166 
72,474 
Depreciation
At 1 November 2022
30,268 
1,146 
31,414 
Charge for the year
5,919 
1,605 
7,524 
At 31 October 2023
36,187 
2,751 
38,938 
Net book value
At 31 October 2023
27,121 
6,415 
33,536 
At 31 October 2022
22,791 
8,020 
30,811 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
8,622 
19,815 
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TOPHER MCGRILLIS PHOTOGRAPHY LTD Notes to the Accounts for the year ended 31 October 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
13,667 
17,667 
Taxes and social security
16,499 
19,642 
Other creditors
3,000 
- 
Loans from directors
(110,289)
(63,266)
(77,123)
(25,957)
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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