REGISTERED NUMBER: 08009470 (England and Wales)

THE COMPLETE CAMERA COMPANY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

B M Hoffmann

P M O'Connor

REGISTERED OFFICE:

Unit 22

Hurlbutt Road

Heathcote Industrial Estate

Warwick

Warwickshire

CV34 6TD

REGISTERED NUMBER:

08009470 (England and Wales)

ACCOUNTANTS:

Charles Lovell & Co Limited

Chartered Certified Accountants

and Statutory Auditors

8 Church Green East

Redditch

Worcestershire

B98 8BP

FIXED ASSETS

Tangible assets

4

392,011

305,083

CURRENT ASSETS

Debtors

5

335,365

364,827

Cash at bank

182,802

99,075

518,167

463,902

CREDITORS

Amounts falling due within one year

6

330,235

398,408

NET CURRENT ASSETS

187,932

65,494

TOTAL ASSETS LESS CURRENT LIABILITIES

579,943

370,577

CREDITORS

Amounts falling due after more than one year

7

(153,140

)

(194,747

)

PROVISIONS FOR LIABILITIES

(97,353

)

(75,579

)

NET ASSETS

329,450

100,251

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

329,350

100,151

329,450

100,251

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 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 Board of Directors and authorised for issue on 28 October 2025 and were signed on its behalf by:

B M Hoffmann - Director

1.	STATUTORY INFORMATION

The Complete Camera Company 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

10% on cost

Plant and machinery etc

-

25% on cost and 20% 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

9,060

954,746

963,806

Additions

-

211,355

211,355

Disposals

-

(373,245

)

(373,245

)

At 31 March 2025

9,060

792,856

801,916

DEPRECIATION

At 1 April 2024

7,625

651,098

658,723

Charge for year

359

120,756

121,115

Eliminated on disposal

-

(369,933

)

(369,933

)

At 31 March 2025

7,984

401,921

409,905

NET BOOK VALUE

At 31 March 2025

1,076

390,935

392,011

At 31 March 2024

1,435

303,648

305,083

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2024

665,667

Additions

123,315

Disposals

(322,850

)

At 31 March 2025

466,132

DEPRECIATION

At 1 April 2024

427,978

Charge for year

82,727

Eliminated on disposal

(322,850

)

At 31 March 2025

187,855

NET BOOK VALUE

At 31 March 2025

278,277

At 31 March 2024

237,689

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

103,099

225,076

Other debtors

232,266

139,751

335,365

364,827

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

93,293

77,623

Trade creditors

68,961

37,849

Taxation and social security

127,294

62,690

Other creditors

40,687

220,246

330,235

398,408

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

131,324

135,530

Other creditors

21,816

59,217

153,140

194,747

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

B M Hoffmann

Balance outstanding at start of year

61,602

9,556

Amounts advanced

-

52,046

Amounts repaid

(10,376

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

51,226

61,602

P M O'Connor

Balance outstanding at start of year

66,014

-

Amounts advanced

54,176

66,014

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

120,190

66,014