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REGISTERED NUMBER: 07216206 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

JONATHAN GREGSON PHOTOGRAPHY LIMITED

JONATHAN GREGSON PHOTOGRAPHY LIMITED (REGISTERED NUMBER: 07216206)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


JONATHAN GREGSON PHOTOGRAPHY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: J W Gregson





REGISTERED OFFICE: 1b Montford Place
London
SE11 5DE





REGISTERED NUMBER: 07216206 (England and Wales)





ACCOUNTANTS: React Business Services
Southbridge House
Southbridge Place
Croydon
CR0 4HA

JONATHAN GREGSON PHOTOGRAPHY LIMITED (REGISTERED NUMBER: 07216206)

BALANCE SHEET
30 APRIL 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 28,028 29,001

CURRENT ASSETS
Debtors 5 70,706 107,456
Cash at bank 88,242 55,396
158,948 162,852
CREDITORS
Amounts falling due within one year 6 63,576 54,619
NET CURRENT ASSETS 95,372 108,233
TOTAL ASSETS LESS CURRENT
LIABILITIES

123,400

137,234

PROVISIONS FOR LIABILITIES - 6,930
NET ASSETS 123,400 130,304

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 123,390 130,294
123,400 130,304

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 January 2025 and were signed by:



J W Gregson - Director


JONATHAN GREGSON PHOTOGRAPHY LIMITED (REGISTERED NUMBER: 07216206)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Jonathan Gregson Photography 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

JONATHAN GREGSON PHOTOGRAPHY LIMITED (REGISTERED NUMBER: 07216206)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 May 2023 - 37,536 25,155 62,691
Additions 6,790 - - 6,790
At 30 April 2024 6,790 37,536 25,155 69,481
DEPRECIATION
At 1 May 2023 - 16,344 17,346 33,690
Charge for year 500 4,171 3,092 7,763
At 30 April 2024 500 20,515 20,438 41,453
NET BOOK VALUE
At 30 April 2024 6,290 17,021 4,717 28,028
At 30 April 2023 - 21,192 7,809 29,001

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 70,706 107,456

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors - 1
Taxation and social security 39,351 35,759
Other creditors 24,225 18,859
63,576 54,619

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Dividends totalling £51,000 (2023: £23,000) were paid in the year in respect of shares held by the company's directors.

A dividend of £33,000 (2023: £15,000) was paid to the spouse of the director of the company.

Within the other creditors, there is an amount due of £9,698 (2023: £4,332) due to the director.