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Company No: 10497236 (England and Wales)

# ALL PHOTOGRAPHY LIMITED

### Unaudited Financial Statements
For the financial period from 01 August 2023 to 30 July 2024
Pages for filing with the registrar

ALL PHOTOGRAPHY LIMITED

## Unaudited Financial Statements

For the financial period from 01 August 2023 to 30 July 2024

Contents

ALL PHOTOGRAPHY LIMITED

## BALANCE SHEET

As at 30 July 2024
ALL PHOTOGRAPHY LIMITED

## BALANCE SHEET (continued)

As at 30 July 2024

| Note | 30.07.2024 |  | 31.07.2023
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 31,549 |  | 39,289
|  | 31,549 |  | 39,289
Current assets |  |  |  |
Debtors | 4 | 94,325 |  | 94,931
Cash at bank and in hand |  | 1,322 |  | ( 7,574)
|  | 95,647 |  | 87,357
Creditors: amounts falling due within one year | 5 | ( 111,150) |  | ( 100,729)
Net current liabilities |  | (15,503) |  | (13,372)
Total assets less current liabilities |  | 16,046 |  | 25,917
Creditors: amounts falling due after more than one year | 6 | ( 15,705) |  | ( 25,490)
Net assets |  | 341 |  | 427
Capital and reserves |  |  |  |
Called-up share capital | 7 | 100 |  | 100
Profit and loss account |  | 241 |  | 327
Total shareholder's funds |  | 341 |  | 427

For the financial period ending 30 July 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of All Photography Limited (registered number: 10497236) were approved and authorised for issue by the Director on 15 September 2025. They were signed on its behalf by:

A Lynk Director |

ALL PHOTOGRAPHY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 August 2023 to 30 July 2024
ALL PHOTOGRAPHY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 August 2023 to 30 July 2024

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

All Photography Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Flat3, 1 Gosport Street, Gosport Street, Lymington, SO41 9BG, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Revenue from services is recognised as they are delivered.

##### Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Plant and machinery | 20 % reducing balance
Vehicles | 20 % reducing balance
Office equipment | 33 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

#### 2. Employees

| Period from 01.08.2023 to 30.07.2024 |  | Year ended 31.07.2023
| Number |  | Number
Monthly average number of persons employed by the Company during the period, including the director | 1 |  | 1

#### 3. Tangible assets

| Plant and machinery |  | Vehicles |  | Office equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 August 2023 | 39,454 |  | 21,990 |  | 10,372 |  | 71,816
Additions | 0 |  | 0 |  | 394 |  | 394
At 30 July 2024 | 39,454 |  | 21,990 |  | 10,766 |  | 72,210
Accumulated depreciation |  |  |  |  |  |  |
At 01 August 2023 | 21,863 |  | 2,199 |  | 8,465 |  | 32,527
Charge for the financial period | 3,518 |  | 3,958 |  | 658 |  | 8,134
At 30 July 2024 | 25,381 |  | 6,157 |  | 9,123 |  | 40,661
Net book value |  |  |  |  |  |  |
At 30 July 2024 | 14,073 |  | 15,833 |  | 1,643 |  | 31,549
At 31 July 2023 | 17,591 |  | 19,791 |  | 1,907 |  | 39,289

#### 4. Debtors

| 30.07.2024 |  | 31.07.2023
| £ |  | £
Trade debtors | 12,150 |  | 4,380
Other debtors | 82,175 |  | 90,551
| 94,325 |  | 94,931

#### 5. Creditors: amounts falling due within one year

| 30.07.2024 |  | 31.07.2023
| £ |  | £
Bank loans | 9,431 |  | 9,211
Trade creditors | 0 |  | 13,173
Corporation tax | 55,230 |  | 40,855
Other taxation and social security | 44,824 |  | 34,612
Other creditors | 1,665 |  | 2,878
| 111,150 |  | 100,729

#### 6. Creditors: amounts falling due after more than one year

| 30.07.2024 |  | 31.07.2023
| £ |  | £
Bank loans | 15,705 |  | 25,490

There are no amounts included above in respect of which any security has been given by the small entity.

#### 7. Called-up share capital

| 30.07.2024 |  | 31.07.2023
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 8. Related party transactions

Transactions with the entity's director

| 30.07.2024 |  | 31.07.2023
| £ |  | £
Key Management | 61,439 |  | 71,533

Interest has been charged on the directors loan account as per applicable HMRC rates.