REGISTERED NUMBER: 03914192 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Wessex Features and Photos Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTOR:

Mrs S M Hardy

SECRETARY:

Mrs S M Hardy

REGISTERED OFFICE:

Little Mead

Weavers Lane

Inkpen

Hungerford

Berkshire

RG17 9QE

REGISTERED NUMBER:

03914192 (England and Wales)

ACCOUNTANTS:

Screatons Ltd

Former Atherstone College

Ratcliffe Road

Atherstone

Warwickshire

CV9 1LF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

2,725

3,633

2,725

3,633

CURRENT ASSETS

Cash at bank

-

695

CREDITORS

Amounts falling due within one year

6

2,665

7,814

NET CURRENT LIABILITIES

(2,665

)

(7,119

)

TOTAL ASSETS LESS CURRENT LIABILITIES

60

(3,486

)

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

7

(240

)

(3,786

)

SHAREHOLDERS' FUNDS

60

(3,486

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 October 2025 and were signed by:

Mrs S M Hardy - Director

1.	STATUTORY INFORMATION

Wessex Features and Photos 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2024

and 31 January 2025

55,000

AMORTISATION

At 1 February 2024

and 31 January 2025

55,000

NET BOOK VALUE

At 31 January 2025

-

At 31 January 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2024

and 31 January 2025

1,604

48,511

5,495

11,746

67,356

DEPRECIATION

At 1 February 2024

674

47,005

5,495

10,549

63,723

Charge for year

233

376

-

299

908

At 31 January 2025

907

47,381

5,495

10,848

64,631

NET BOOK VALUE

At 31 January 2025

697

1,130

-

898

2,725

At 31 January 2024

930

1,506

-

1,197

3,633

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Tax

1,273

2,751

VAT

691

3,252

Other creditors

(202

)

930

Directors' current accounts

-

21

Accrued expenses

903

860

2,665

7,814

7.

RESERVES

Retained

earnings

£

At 1 February 2024

(3,786

)

Profit for the year

4,546

Dividends

(1,000

)

At 31 January 2025

(240

)

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £1,000 (2024 - £4,000) were paid to the directors .

Mrs S Hardy is both a director and shareholder of the company.

9.	ULTIMATE CONTROLLING PARTY

The company is controlled by Mrs S. Hardy who owns 66.67% of the issued share capital of the company.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Wessex Features and Photos Limited for the year ended 31 January 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Wessex Features and Photos Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Wessex Features and Photos Limited and state those matters that we have agreed to state to the director of Wessex Features and Photos Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wessex Features and Photos Limited and its director for our work or for this report.

It is your duty to ensure that Wessex Features and Photos Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Wessex Features and Photos Limited. You consider that Wessex Features and Photos Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Wessex Features and Photos Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Screatons Ltd

Former Atherstone College

Ratcliffe Road

Atherstone

Warwickshire

CV9 1LF

27 October 2025