2023-05-012024-04-302024-04-30false09545646Christian Black Photography 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Christian Black Photography Limited

Registered Number
09545646
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

Christian Black Photography Limited
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

Christian Scott Black

Registered Address

2 Upperton Gardens
Eastbourne
BN21 2AH

Registered Number

09545646 (England and Wales)
Christian Black Photography Limited
Statement of Financial Position
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3107,937106,407
Tangible assets414,58018,388
122,517124,795
Current assets
Debtors8,3109,554
Cash at bank and on hand2,18819,612
10,49829,166
Creditors amounts falling due within one year5(45,489)(47,616)
Net current assets (liabilities)(34,991)(18,450)
Total assets less current liabilities87,526106,345
Provisions for liabilities6(2,770)(3,494)
Net assets84,756102,851
Capital and reserves
Called up share capital11
Profit and loss account84,755102,850
Shareholders' funds84,756102,851
The financial statements were approved and authorised for issue by the Director on 22 November 2024, and are signed on its behalf by:
Christian Scott Black
Director
Registered Company No. 09545646
Christian Black Photography Limited
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
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.
Revenue from sale of goods
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.
Foreign currency translation
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets include cryptocurrencies which are classed as intangible assets with an indefinite life and are stated at cost and reviewed for impairment on an annual basis. Amortisation is not recognised on cryptocurrency assets.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Investments
Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year11
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 May 23106,407106,407
Additions1,5301,530
At 30 April 24107,937107,937
Net book value
At 30 April 24107,937107,937
At 30 April 23106,407106,407
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 May 2343,8265,32049,146
Additions1,010-1,010
At 30 April 2444,8365,32050,156
Depreciation and impairment
At 01 May 2327,2503,50830,758
Charge for year4,3664524,818
At 30 April 2431,6163,96035,576
Net book value
At 30 April 2413,2201,36014,580
At 30 April 2316,5761,81218,388
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-207
Bank borrowings and overdrafts33,000-
Taxation and social security-16,161
Other creditors12,48931,248
Total45,48947,616
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.
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)2,7703,494
Total2,7703,494