Eye Photography Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 09009870

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		117		1,013

			117		1,013
CURRENT ASSETS
Debtors	5	6,814		3,197
Cash at bank and in hand		51,623		22,715

		58,437		25,912
Creditors: Amounts Falling Due Within One Year	6	(37,455 )		(19,087 )

NET CURRENT ASSETS (LIABILITIES)			20,982		6,825

TOTAL ASSETS LESS CURRENT LIABILITIES			21,099		7,838

NET ASSETS			21,099		7,838

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			21,098		7,837

SHAREHOLDERS' FUNDS			21,099		7,838

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

B Sayer

Director

11th September 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Eye Photography Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09009870 . The registered office is Suite 7, 2 Park Court, Premier Way, Romsey, Hampshire, SO51 9DH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than were additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

2.2. Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are initially measured at cost and subsequently measured cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant & Machinery	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2.4. Taxation

The tax expense represents the sum of the tax currently payable .

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end period.

2.5. Pensions

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

2.6. Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2.7. Employee benefits

The cost of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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Eye Photography Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 July 2024	1,508	1,440	19,271	22,219

As at 30 June 2025	1,508	1,440	19,271	22,219

Depreciation
As at 1 July 2024	1,288	1,144	18,774	21,206
Provided during the period	220	179	497	896

As at 30 June 2025	1,508	1,323	19,271	22,102

Net Book Value
As at 30 June 2025	-	117	-	117

As at 1 July 2024	220	296	497	1,013

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	3,564	3,197
Other debtors	3,250	-

	6,814	3,197

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	17,435	6,828
Taxation and social security	20,020	12,259

	37,455	19,087

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 July 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 June 2025
	£	£	£	£	£
Mr Bradley Sayer	(6,512 )	371,153	(48,076 )	-	(17,435 )

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