Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-31true2023-09-01falseNo description of principal activity1010trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08161608 2023-09-01 2024-08-31 08161608 2022-09-01 2023-08-31 08161608 2024-08-31 08161608 2023-08-31 08161608 c:Director1 2023-09-01 2024-08-31 08161608 d:PlantMachinery 2023-09-01 2024-08-31 08161608 d:PlantMachinery 2024-08-31 08161608 d:PlantMachinery 2023-08-31 08161608 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 08161608 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-31 08161608 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-08-31 08161608 d:CurrentFinancialInstruments 2024-08-31 08161608 d:CurrentFinancialInstruments 2023-08-31 08161608 d:Non-currentFinancialInstruments 2024-08-31 08161608 d:Non-currentFinancialInstruments 2023-08-31 08161608 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 08161608 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 08161608 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 08161608 d:Non-currentFinancialInstruments d:AfterOneYear 2023-08-31 08161608 d:ShareCapital 2024-08-31 08161608 d:ShareCapital 2023-08-31 08161608 d:RetainedEarningsAccumulatedLosses 2024-08-31 08161608 d:RetainedEarningsAccumulatedLosses 2023-08-31 08161608 c:FRS102 2023-09-01 2024-08-31 08161608 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 08161608 c:FullAccounts 2023-09-01 2024-08-31 08161608 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 08161608 d:WithinOneYear 2024-08-31 08161608 d:WithinOneYear 2023-08-31 08161608 d:BetweenOneFiveYears 2024-08-31 08161608 d:BetweenOneFiveYears 2023-08-31 08161608 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:OwnedIntangibleAssets 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Company registration number: 08161608







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2024


FRESH PHOTO HOUSE LIMITED






































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FRESH PHOTO HOUSE LIMITED
REGISTERED NUMBER:08161608



STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
16,660
19,040

Tangible assets
 5 
6,290
8,386

  
22,950
27,426

Current assets
  

Debtors: amounts falling due within one year
 6 
86,483
89,181

Cash at bank and in hand
  
43,910
71,283

  
130,393
160,464

Creditors: amounts falling due within one year
 7 
(125,607)
(139,516)

Net current assets
  
 
 
4,786
 
 
20,948

Total assets less current liabilities
  
27,736
48,374

Creditors: amounts falling due after more than one year
  
(9,497)
(20,016)

  

Net assets
  
18,239
28,358


Capital and reserves
  

Called up share capital 
  
200
200

Profit and loss account
  
18,039
28,158

  
18,239
28,358


Page 1

 


FRESH PHOTO HOUSE LIMITED
REGISTERED NUMBER:08161608


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
M F R Pattison
Director

Date: 9 January 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 


FRESH PHOTO HOUSE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Fresh Photo House Limited is a private company limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
The presentation currency of the financial statements is the Pound Sterling (£). 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 


FRESH PHOTO HOUSE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.4

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 


FRESH PHOTO HOUSE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.6

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.


3.


Employees

The average monthly number of employees, including directors, during the year was 10 (2023 - 10).


4.


Intangible assets




Development expenditure

£



Cost


At 1 September 2023
23,800



At 31 August 2024

23,800



Amortisation


At 1 September 2023
4,760


Charge for the year on owned assets
2,380



At 31 August 2024

7,140



Net book value



At 31 August 2024
16,660



At 31 August 2023
19,040



Page 5

 


FRESH PHOTO HOUSE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

5.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 September 2023
17,025



At 31 August 2024

17,025



Depreciation


At 1 September 2023
8,639


Charge for the year on owned assets
2,096



At 31 August 2024

10,735



Net book value



At 31 August 2024
6,290



At 31 August 2023
8,386


6.


Debtors

2024
2023
£
£


Trade debtors
86,383
89,081

Other debtors
100
100

86,483
89,181


Page 6

 


FRESH PHOTO HOUSE LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
11,115
12,508

Trade creditors
29,856
18,904

Corporation tax
17,250
14,607

Other taxation and social security
55,224
50,419

Other creditors
7,903
7,354

Accruals and deferred income
4,259
35,724

125,607
139,516



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
9,497
20,016

9,497
20,016



9.


Commitments under operating leases

At 31 August 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
5,571
-

Later than 1 year and not later than 5 years
3,714
-

9,285
-


10.


Related party transactions

At the balance sheet date the company owed £3,623 (2023: £1,898) to the directors. The balance can be found within creditors due within one year. No interest is being charged on this loan

 
Page 7