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Registered Number: 08715355
England and Wales

 

 

 

TODD SUTHERLAND PHOTO LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 November 2023

End date: 31 October 2024
Director Todd John Sutherland
Registered Number 08715355
Registered Office The Courtyard Cottage
Marden Hill
Hertford
Hertfordshire
SG14 2NE
Accountants Ludlow Painter Limited
Produce House
1a Wickham Court Road
West Wickham
Kent
BR4 9LN
1
Director's report and financial statements
The director presents his annual report and the financial statements for the year ended 31 October 2024.
Principal activities
The principal activity of the company during the financial year was of photographic services.
Director
The director who served the company throughout the year was as follows:
Todd John Sutherland
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
Todd John Sutherland
Director

Date approved: 26 June 2025
2
Report to the director on the preparation of the unaudited statutory accounts of Todd Sutherland Photo Ltd for the year ended 31 October 2024.




In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Todd Sutherland Photo Ltd for the year ended 31 October 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given to us.


As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.


This report is made solely to the Board of Directors of Todd Sutherland Photo Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Todd Sutherland Photo Ltd and state those matters that we have agreed to state to the Board of Directors of Todd Sutherland Photo Ltd, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Todd Sutherland Photo Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Todd Sutherland Photo Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Todd Sutherland Photo Ltd.You consider that Todd Sutherland Photo Ltd is exempt from the statutory audit requirement for the year.


We have not been instructed to carry out an audit of the accounts of Todd Sutherland Photo Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 31 October 2024.














....................................................
Ludlow Painter Limited
Produce House
1a Wickham Court Road
West Wickham
Kent
BR4 9LN
26 June 2025
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 5 3,175    4,233 
3,175    4,233 
Current assets      
Debtors 6 41,109    34,539 
Cash at bank and in hand (8,454)   485 
32,655    35,024 
Creditors: amount falling due within one year 7 (32,587)   (32,630)
Net current assets 68    2,394 
 
Total assets less current liabilities 3,243    6,627 
Creditors: amount falling due after more than one year 8 (3,084)   (6,394)
Net assets 159    233 
 

Capital and reserves
     
Called up share capital 9 1    1 
Profit and loss account 158    232 
Shareholders' funds 159    233 
 


For the year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 26 June 2025 and were signed by:


-------------------------------
Todd John Sutherland
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 November 2022 1  (7,357) (7,356)
Profit for the year 9,089  9,089 
Total comprehensive income for the year 9,089  9,089 
Dividends (1,500) (1,500)
Total investments by and distributions to owners (1,500) (1,500)
At 31 October 2023 1  232  233 
At 01 November 2023 1  232  233 
Profit for the year 18,426  18,426 
Total comprehensive income for the year 18,426  18,426 
Dividends (18,500) (18,500)
Total investments by and distributions to owners (18,500) (18,500)
At 31 October 2024 1  158  159 
5
General Information
Todd Sutherland Photo Ltd is a private company, limited by shares, registered in England and Wales, registration number 08715355, registration address The Courtyard Cottage, Marden Hill, Hertford, Hertfordshire, SG14 2NE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the profit and loss account as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Office Equipment 25% Reducing Balance
2.

Directors' Emoluments

2024
£
  2023
£
Administrative Expenses
Director's Remuneration 9,060    9,060 
9,060    9,060 

3.

Staff Costs

2024
£
  2023
£
Wages and salaries 9,060    9,060 
Other staff costs 25   
9,085    9,060 

4.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
5.

Tangible fixed assets

Cost or valuation Plant and Machinery   Office Equipment   Total
  £   £   £
At 01 November 2023 29,805    2,150    31,955 
Additions    
Disposals    
At 31 October 2024 29,805    2,150    31,955 
Depreciation
At 01 November 2023 27,084    638    27,722 
Charge for year 680    378    1,058 
On disposals    
At 31 October 2024 27,764    1,016    28,780 
Net book values
Closing balance as at 31 October 2024 2,041    1,134    3,175 
Opening balance as at 01 November 2023 2,721    1,512    4,233 


6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 3,752    3,456 
Director's Current Account 37,357    31,083 
41,109    34,539 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Bank Loans & Overdrafts (Secured) 3,185    3,975 
Corporation Tax 6,325    1,666 
Other Creditors 8,329    6,091 
Credit Card Account   10,907 
VAT 14,748    9,991 
32,587    32,630 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts (secured) 3,084    6,394 
3,084    6,394 

9.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Class A share of £1.00 each  
 

6