Balance sheet continued

As at 31 July 2025

For the year ending 31 July 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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 notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 July 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover represents income from photography services, recognised at the point the service is provided, net of discounts and VAT (where applicable).

  Tangible fixed assets depreciation policy

  Turnover is stated net of VAT (where applicable), discounts, and promotional offers. Payments are usually received in cash, by card, or via bank transfer, and no significant financing component is present. Where deposits are taken in advance of work, these are recorded as deferred income until the service has been provided.