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REGISTERED NUMBER: 10159267 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

BOB MARTIN PHOTOGRAPHY LIMITED
BOB MARTIN PHOTOGRAPHY LIMITED (REGISTERED NUMBER: 10159267)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


BOB MARTIN PHOTOGRAPHY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: R A Martin
S A Martin





REGISTERED OFFICE: The Old Pump House
Henley
Haslemere
GU27 3HQ





REGISTERED NUMBER: 10159267 (England and Wales)





ACCOUNTANTS: Hartley Fowler LLP
Chartered Accountants
4th Floor Tuition House
27-37 St George's Road
Wimbledon
London
SW19 4EU
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BOB MARTIN PHOTOGRAPHY LIMITED (REGISTERED NUMBER: 10159267)

STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 93,338 79,978

CURRENT ASSETS
Debtors 5 862,171 847,850
Cash at bank 99,170 266,246
961,341 1,114,096
CREDITORS
Amounts falling due within one year 6 395,279 583,540
NET CURRENT ASSETS 566,062 530,556
TOTAL ASSETS LESS CURRENT
LIABILITIES
659,400
610,534

CREDITORS
Amounts falling due after more than one
year
7
(7,904
)
(18,215
)

PROVISIONS FOR LIABILITIES 8 (23,334 ) (19,994 )
NET ASSETS 628,162 572,325

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 628,062 572,225
SHAREHOLDERS' FUNDS 628,162 572,325

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

The notes form part of these financial statements

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BOB MARTIN PHOTOGRAPHY LIMITED (REGISTERED NUMBER: 10159267)

STATEMENT OF FINANCIAL POSITION - continued
30 SEPTEMBER 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2025 and were signed on its behalf by:





R A Martin - Director


The notes form part of these financial statements

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BOB MARTIN PHOTOGRAPHY LIMITED (REGISTERED NUMBER: 10159267)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

Bob Martin Photography 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Revenue from services is recognised when the service is provided and the right to consideration earned. To the extent that a service is provided to third parties but no billing made, the amount is recognised as revenue and recorded as accrued income. Billings made in advance of services being provided are recognised as deferred income.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on reducing balance and 25% on reducing balance

Financial instruments
Cash in hand is measured at transaction price.

Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other
administrative expenses.

Bank loans are initially recognised at transaction price, which includes any transaction costs. They are subsequently measured at amortised cost using the effective interest method.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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BOB MARTIN PHOTOGRAPHY LIMITED (REGISTERED NUMBER: 10159267)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


2. ACCOUNTING POLICIES - continued

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Share capital
Ordinary shares are classified as equity.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 168,381
Additions 46,467
At 30 September 2024 214,848
DEPRECIATION
At 1 October 2023 88,403
Charge for year 33,107
At 30 September 2024 121,510
NET BOOK VALUE
At 30 September 2024 93,338
At 30 September 2023 79,978

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 68,177 189,054
Other debtors 793,994 658,796
862,171 847,850

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BOB MARTIN PHOTOGRAPHY LIMITED (REGISTERED NUMBER: 10159267)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,311 10,056
Trade creditors 80,191 86,021
Taxation and social security 256,627 452,520
Other creditors 48,150 34,943
395,279 583,540

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 7,904 18,215

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 23,334 19,994

Deferred
tax
£   
Balance at 1 October 2023 19,994
Charge to Income Statement during year 3,340
Balance at 30 September 2024 23,334

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the directors owed the company £718,308 (2023 - £595,486). During the year the directors repaid £303,101 (2023 - £304,484) and were advanced £425,922 (2023 - £557,175).

The loan balances are unsecured, repayable on demand and bear interest at the official rate as set by HM Revenue and Customs.

10. ULTIMATE CONTROLLING PARTY

The controlling party is R A Martin.

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