2024-06-01 SC360073 2025-05-31 SC360073 2024-06-01 2025-05-31 SC360073 2024-05-31 SC360073 2023-06-01 2024-05-31 SC360073 uk-core:WithinOneYear 2024-05-31 SC360073 uk-core:WithinOneYear 2025-05-31 SC360073 uk-core:AfterOneYear 2024-05-31 SC360073 uk-core:AfterOneYear 2025-05-31 SC360073 uk-core:ShareCapital 2025-05-31 SC360073 uk-core:ShareCapital 2024-05-31 SC360073 uk-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC360073 uk-core:RetainedEarningsAccumulatedLosses 2024-05-31 SC360073 uk-bus:Director1 2024-06-01 2025-05-31 SC360073 uk-core:PlantMachinery 2024-06-01 2025-05-31 SC360073 uk-core:ToolsEquipment 2024-06-01 2025-05-31 SC360073 uk-core:WithinOneYear 2024-06-01 2025-05-31 SC360073 uk-core:AfterOneYear uk-core:Secured 2025-05-31 SC360073 uk-core:AfterOneYear uk-core:Secured 2024-05-31 iso4217:GBP xbrli:pure SC360073 uk-bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 SC360073 uk-bus:FRS102 2024-06-01 2025-05-31 SC360073 uk-bus:FilletedAccounts 2024-06-01 2025-05-31 SC360073 uk-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31

Chris Humphreys Photography Ltd

Registered Number:SC 360073

For the year ended 31 May 2025
Scotland
Unaudited Financial Statements

2
For the year ended 31 May 2025
Chris Humphreys Photography Ltd
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3

Registered Number :

SC360073

As at 31 May 2025

Chris Humphreys Photography Ltd
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

15,201
6,881
2
15,201
6,881

Current assets

34,502

Cash and cash equivalents

45,992
45,992
34,502

Trade and other payables: amounts falling due within one
year

(14,793)
(20,200)
4
19,709
25,792
Net current assets

Total assets less current liabilities

40,993
26,590

Trade and other payables: amounts falling due after more
than one year

(4,833)
(2,833)
5
38,160
Net assets
21,757

Capital and reserves

Called up share capital

100
100

Retained earnings

38,060
21,657
38,160
21,757
Shareholders' funds

For the year ended 31 May 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Christopher Humphreys Director

These financial statements were approved and authorised for issue by the Board on 12 October 2025 and were signed by:

The notes form part of these financial statements

1 of 3
4
For the year ended 31 May 2025
Chris Humphreys Photography Ltd
Notes to the Financial Statements
Statutory Information

Chris Humphreys Photography Ltd is a private limited company, limited by shares, domiciled in Scotland, registration
number SC 360073.

Registered address:

2 Fairlie Grove
Rosewell
EH24 9BZ

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.

Revenue recognition

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Property, plant and equipment

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery

33% Straight line

33% Straight line

Computer equipment

2. Property, plant and equipment

Plant and
machinery

£

Cost or
valuation

At 01 June 2024

25,657
13,103

Additions

At 31 May 2025

38,760

Provision for depreciation and impairment

At 01 June 2024

18,776
Charge for year
4,783

At 31 May 2025

23,559

At 31 May 2025

Net book value

15,201

At 31 May 2024

6,881
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5
For the year ended 31 May 2025
Chris Humphreys Photography Ltd
Notes to the Financial Statements Continued

3. Trade and other receivables

Short-term debtors are measured at fair value at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and measured subsequently at amortised cost using the effective interest method, less any impairment.

4. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Trade creditors

437
389

Taxation and social security

18,106
13,444

Other creditors

1,657
960
20,200
14,793

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

5. Trade and other payables: amounts falling due after more than one year

2024
2025

£

£

Bank loans and overdraft

2,833
4,833

6. Average number of persons employed

During the year the average number of employees was 2 (2024 : 2)
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