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REGISTERED NUMBER: 10987711 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 July 2024

for

Beyond The Lens Limited

Beyond The Lens Limited (Registered number: 10987711)






Contents of the Financial Statements
for the year ended 31 July 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Beyond The Lens Limited

Company Information
for the year ended 31 July 2024







DIRECTORS: P Airey
J C Doyle





REGISTERED OFFICE: 6 Corby Hall Drive
Sunderland
Tyne and Wear
SR2 7HZ





REGISTERED NUMBER: 10987711 (England and Wales)





ACCOUNTANTS: TTR Barnes Limited
Chartered Accountants
3-5 Grange Terrace
Stockton Road
Sunderland
Tyne & Wear
SR2 7DG

Beyond The Lens Limited (Registered number: 10987711)

Statement of Financial Position
31 July 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 209
Tangible assets 5 663 989
663 1,198

CURRENT ASSETS
Debtors 6 21,786 19,302
Cash at bank and in hand 17,107 50,132
38,893 69,434
CREDITORS
Amounts falling due within one year 7 7,813 13,408
NET CURRENT ASSETS 31,080 56,026
TOTAL ASSETS LESS CURRENT
LIABILITIES

31,743

57,224

PROVISIONS FOR LIABILITIES 126 188
NET ASSETS 31,617 57,036

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 31,517 56,936
SHAREHOLDERS' FUNDS 31,617 57,036

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Beyond The Lens Limited (Registered number: 10987711)

Statement of Financial Position - continued
31 July 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 July 2025 and were signed on its behalf by:





P Airey - Director


Beyond The Lens Limited (Registered number: 10987711)

Notes to the Financial Statements
for the year ended 31 July 2024

1. STATUTORY INFORMATION

Beyond The Lens 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.

The financial statements have been prepared on the going concern basis, which assumes that the company will continue in operational existence for the foreseeable future, which the directors consider appropriate.

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

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of four years.

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

Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are recognised at transaction value and subsequently measured at their settlement value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Beyond The Lens Limited (Registered number: 10987711)

Notes to the Financial Statements - continued
for the year ended 31 July 2024

2. ACCOUNTING POLICIES - continued

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 ) .

4. INTANGIBLE FIXED ASSETS
Development
costs
£   
COST
At 1 August 2023
and 31 July 2024 1,662
AMORTISATION
At 1 August 2023 1,453
Amortisation for year 209
At 31 July 2024 1,662
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 209

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023
and 31 July 2024 1,079
DEPRECIATION
At 1 August 2023 90
Charge for year 326
At 31 July 2024 416
NET BOOK VALUE
At 31 July 2024 663
At 31 July 2023 989

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 19,302 19,302
Other debtors 2,484 -
21,786 19,302

Beyond The Lens Limited (Registered number: 10987711)

Notes to the Financial Statements - continued
for the year ended 31 July 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security - 10,336
Other creditors 7,813 3,072
7,813 13,408