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Registered number: 09009870
Eye Photography Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Naylor Accountancy Services Limited
25 Hursley Road
Chandler's Ford
Eastleigh
Hampshire
SO53 2FS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09009870
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,013 2,343
1,013 2,343
CURRENT ASSETS
Debtors 5 3,197 21,251
Cash at bank and in hand 22,715 63,245
25,912 84,496
Creditors: Amounts Falling Due Within One Year 6 (19,087 ) (63,427 )
NET CURRENT ASSETS (LIABILITIES) 6,825 21,069
TOTAL ASSETS LESS CURRENT LIABILITIES 7,838 23,412
NET ASSETS 7,838 23,412
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 7,837 23,411
SHAREHOLDERS' FUNDS 7,838 23,412
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For the year ending 30 June 2024 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
B Sayer
Director
15th October 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Eye Photography Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09009870 . The registered office is 25 Hursley Road, Chandler's Ford, Eastleigh, Hampshire, SO53 2FS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102  "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than were additional disclosure is required to show a true and fair view.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
2.2. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of  VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are initially  measured at cost and subsequently measured cost or valuation, net of depreciation and any  impairment losses.
Depreciation is recognised as to write off the cost or valuation of assets less their  residual values  over their useful lives on the following bases:
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
2.4. Taxation
The tax expense represents the sum of the tax currently payable .
 Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account  because it excludes  items of income or expense that are taxable or deductible in other years and it further excludes  items that are never taxable or deductible. The company's  liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end  period.
2.5. Pensions
Payments to defined contribution retirement benefit schemes are charged as an expene as they fall due.
2.6. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 
2.7. Employee benefits
The cost of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2023 1,508 1,440 19,271 22,219
As at 30 June 2024 1,508 1,440 19,271 22,219
Depreciation
As at 1 July 2023 1,215 1,046 17,615 19,876
Provided during the period 73 98 1,159 1,330
As at 30 June 2024 1,288 1,144 18,774 21,206
Net Book Value
As at 30 June 2024 220 296 497 1,013
As at 1 July 2023 293 394 1,656 2,343
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 3,197 21,251
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 6,828 47,129
Taxation and social security 12,259 16,298
19,087 63,427
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2023 Amounts advanced Amounts repaid Amounts written off As at 30 June 2024
£ £ £ £ £
Mr Bradley Sayer (46,814 ) 100,776 (60,474 ) - (6,512 )
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