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Registered number: 04159633
Viewpoint Photography Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
CJD Accountancy Limited
9 Alba Close
Middleleaze
Swindon
SN5 5TL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04159633
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 990,139 993,339
Investments 5 61,742 57,329
1,051,881 1,050,668
CURRENT ASSETS
Debtors 6 712,234 460,154
Cash at bank and in hand 1,196,631 856,648
1,908,865 1,316,802
Creditors: Amounts Falling Due Within One Year 7 (501,146 ) (352,968 )
NET CURRENT ASSETS (LIABILITIES) 1,407,719 963,834
TOTAL ASSETS LESS CURRENT LIABILITIES 2,459,600 2,014,502
PROVISIONS FOR LIABILITIES
Deferred Taxation (50,294 ) (46,512 )
NET ASSETS 2,409,306 1,967,990
CAPITAL AND RESERVES
Called up share capital 9 100 100
Revaluation reserve 10 28,264 23,851
Profit and Loss Account 2,380,942 1,944,039
SHAREHOLDERS' FUNDS 2,409,306 1,967,990
Page 1
Page 2
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
P Canning
Director
14/03/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Viewpoint Photography Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04159633 . The registered office is Units 9 & 10 Foxcote Avenue, Bath Business Park, Peasedown St John, Bath, BA2 8SF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Valuation
Leasehold 15% Straight Line
Plant & Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
Fixtures & Fittings 20% Straight Line
Computer Equipment 33% Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
Page 3
Page 4
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2023: 8)
11 8
4. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 July 2023 854,281 551,783 1,406,064
Additions - 68,455 68,455
Disposals - (660 ) (660 )
As at 30 June 2024 854,281 619,578 1,473,859
Depreciation
As at 1 July 2023 46,991 365,734 412,725
Provided during the period 18,328 53,216 71,544
Disposals - (549 ) (549 )
As at 30 June 2024 65,319 418,401 483,720
Net Book Value
As at 30 June 2024 788,962 201,177 990,139
As at 1 July 2023 807,290 186,049 993,339
Page 4
Page 5
5. Investments
Listed
£
Cost
As at 1 July 2023 57,329
Revaluations 4,413
As at 30 June 2024 61,742
Provision
As at 1 July 2023 -
As at 30 June 2024 -
Net Book Value
As at 30 June 2024 61,742
As at 1 July 2023 57,329
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 686,159 454,404
Prepayments and accrued income 26,075 5,750
712,234 460,154
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 17,566
Trade creditors 42,146 18,057
Corporation tax 207,287 125,045
Other taxes and social security 9,758 -
VAT 78,838 87,820
Other creditors 10,662 13,460
Accruals and deferred income 18,148 19,294
Directors' loan accounts 134,307 71,726
501,146 352,968
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 17,566
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5
Page 6
10. Reserves
Revaluation Reserve
£
As at 1 July 2023 23,851
Surplus on revaluation 4,413
As at 30 June 2024 28,264
Page 6