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CHRISTIAN SMITH PHOTOGRAPHY LIMITED

Unaudited Financial Statements

for the Year Ended 28th February 2024






CHRISTIAN SMITH PHOTOGRAPHY LIMITED (REGISTERED NUMBER: 06501250)






Contents of the Financial Statements
for the year ended 28th February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CHRISTIAN SMITH PHOTOGRAPHY LIMITED

Company Information
for the year ended 28th February 2024







DIRECTOR: C Smith





SECRETARY: Ms S Smith





REGISTERED OFFICE: 10 Gloucester Road
Wallasey
Merseyside
CH45 3JT





REGISTERED NUMBER: 06501250 (England and Wales)






CHRISTIAN SMITH PHOTOGRAPHY LIMITED (REGISTERED NUMBER: 06501250)

Balance Sheet
28th February 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,339 -

CURRENT ASSETS
Debtors 5 25,308 27,696
Cash at bank 76,095 62,290
101,403 89,986
CREDITORS
Amounts falling due within one year 6 16,695 17,231
NET CURRENT ASSETS 84,708 72,755
TOTAL ASSETS LESS CURRENT LIABILITIES 86,047 72,755

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 86,046 72,754
SHAREHOLDERS' FUNDS 86,047 72,755

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 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 25th February 2025 and were signed by:





C Smith - Director


CHRISTIAN SMITH PHOTOGRAPHY LIMITED (REGISTERED NUMBER: 06501250)

Notes to the Financial Statements
for the year ended 28th February 2024

1. STATUTORY INFORMATION

Christian Smith 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Plant and machinery etc - 33% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

CHRISTIAN SMITH PHOTOGRAPHY LIMITED (REGISTERED NUMBER: 06501250)

Notes to the Financial Statements - continued
for the year ended 28th February 2024

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1st March 2023 23,682
Additions 1,999
At 28th February 2024 25,681
DEPRECIATION
At 1st March 2023 23,682
Charge for year 660
At 28th February 2024 24,342
NET BOOK VALUE
At 28th February 2024 1,339
At 28th February 2023 -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 17,134 27,696
Other debtors 8,174 -
25,308 27,696

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 16,695 16,987
Other creditors - 244
16,695 17,231

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28th February 2024 and 28th February 2023:

2024 2023
£    £   
C Smith
Balance outstanding at start of year - -
Amounts advanced 41,708 -
Amounts repaid (33,534 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 8,174 -