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REGISTERED NUMBER: SC341887 (Scotland)















Financial Statements for the Year Ended 30 April 2024

for

Aberdeenphoto.com Limited

Aberdeenphoto.com Limited (Registered number: SC341887)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Aberdeenphoto.com Limited

Company Information
for the Year Ended 30 April 2024







DIRECTOR: Mrs S H Gordon





SECRETARY: Mrs S H Gordon





REGISTERED OFFICE: 256 Wellington Road
Aberdeen
Aberdeenshire
AB12 3DJ





REGISTERED NUMBER: SC341887 (Scotland)





ACCOUNTANTS: J M Taylor
7 Ythan Terrace
Ellon
Aberdeenshire
AB41 9LJ

Aberdeenphoto.com Limited (Registered number: SC341887)

Balance Sheet
30 April 2024

30/4/24 30/4/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 47,117 79,339

CURRENT ASSETS
Stocks 5 17,000 12,500
Debtors 6 32,836 40,876
Cash at bank 22,812 13,750
72,648 67,126
CREDITORS
Amounts falling due within one year 7 45,230 49,991
NET CURRENT ASSETS 27,418 17,135
TOTAL ASSETS LESS CURRENT
LIABILITIES

74,535

96,474

CREDITORS
Amounts falling due after more than one year 8 7,953 12,904
NET ASSETS 66,582 83,570

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 66,572 83,560
SHAREHOLDERS' FUNDS 66,582 83,570

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 her 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.

Aberdeenphoto.com Limited (Registered number: SC341887)

Balance Sheet - continued
30 April 2024


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 30 June 2025 and were signed by:





Mrs S H Gordon - Director


Aberdeenphoto.com Limited (Registered number: SC341887)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Aberdeenphoto.com Limited is a private company, limited by shares , registered in Scotland. 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.
Equipment - 25% on cost
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 15% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 2 ) .

Aberdeenphoto.com Limited (Registered number: SC341887)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Motor
property Equipment fittings vehicles Totals
£    £    £    £    £   
COST
At 1 May 2023 14,941 124,789 5,774 40,888 186,392
Additions - 14,857 - - 14,857
Disposals - - - (40,888 ) (40,888 )
At 30 April 2024 14,941 139,646 5,774 - 160,361
DEPRECIATION
At 1 May 2023 - 96,961 4,480 5,612 107,053
Charge for year - 11,544 259 4,410 16,213
Eliminated on disposal - - - (10,022 ) (10,022 )
At 30 April 2024 - 108,505 4,739 - 113,244
NET BOOK VALUE
At 30 April 2024 14,941 31,141 1,035 - 47,117
At 30 April 2023 14,941 27,828 1,294 35,276 79,339

5. STOCKS
30/4/24 30/4/23
£    £   
Stocks 7,000 4,500
Work-in-progress 10,000 8,000
17,000 12,500

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/24 30/4/23
£    £   
Trade debtors 32,836 40,876

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/24 30/4/23
£    £   
Bank loans and overdrafts 6,000 6,000
Hire purchase contracts 3,074 -
Trade creditors 16,842 21,406
Taxation 1,407 86
Social security and other taxes 2 140
VAT 14,242 19,140
Credit card 853 829
Accrued expenses 2,810 2,390
45,230 49,991

Aberdeenphoto.com Limited (Registered number: SC341887)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30/4/24 30/4/23
£    £   
Bank loans - 1-2 years 6,000 6,000
Bank loans - 2-5 years 928 6,904
Hire purchase contracts 1,025 -
7,953 12,904

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs S H Gordon.