Registration number: 08456829

Senior Mac Photography Limited

Directors' Report for the Year Ended 31 March 2025

The directors present their report and the financial statements for the year ended 31 March 2025.

Directors of the company

The directors who held office during the year were as follows:

V Senior

P M Senior

Small companies provision statement

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

Approved and authorised by the Board on 17 December 2025 and signed on its behalf by:
 

......................................... V Senior Director

Senior Mac Photography Limited

(Registration number: 08456829)
Statement of Financial Position as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	21,803	20,941
Current assets
Debtors	6	97,088	80,504
Cash at bank and in hand		3,019	5,013
		100,107	85,517
Creditors: Amounts falling due within one year	7	(87,023)	(61,381)
Net current assets		13,084	24,136
Total assets less current liabilities		34,887	45,077
Creditors: Amounts falling due after more than one year	7	(34,121)	(43,112)
Net assets		766	1,965
Capital and reserves
Called up share capital		100	100
Profit and loss account		666	1,865
Shareholders' funds		766	1,965

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement and Directors' Report.

Approved and authorised by the Board on 17 December 2025 and signed on its behalf by:
 

......................................... V Senior Director

Senior Mac Photography Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is: Knoll House, Knoll Road, Camberley, Surrey, GU15 3SY, United Kingdom.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Senior Mac Photography Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% reducing balance
Computer equipment	25% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Trade creditors

Short term creditors are measured at the transaction price.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Employee benefits

Short-term employee benefits are recognised as an expense in the period which they are incurred.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

Senior Mac Photography Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Senior Mac Photography Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2024	27,000	27,000
At 31 March 2025	27,000	27,000
Amortisation
At 1 April 2024	27,000	27,000
At 31 March 2025	27,000	27,000
Carrying amount
At 31 March 2025	-	-

5	Tangible assets

	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 April 2024	78,243	15,859	94,102
Additions	7,081	1,050	8,131
At 31 March 2025	85,324	16,909	102,233
Depreciation
At 1 April 2024	62,565	10,596	73,161
Charge for the year	5,690	1,579	7,269
At 31 March 2025	68,255	12,175	80,430
Carrying amount
At 31 March 2025	17,069	4,734	21,803
At 31 March 2024	15,678	5,263	20,941

6

Debtors

	2025 £	2024 £
Trade debtors	3,750	1,595
Other debtors	93,338	78,909
	97,088	80,504

Senior Mac Photography Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Bank loans and overdrafts	8	31,359	21,919
Taxation and social security		9,329	8,123
Accruals and deferred income		46,335	30,109
Other creditors		-	1,230
		87,023	61,381

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Loans and borrowings	8	34,121	43,112

	2025 £	2024 £
After more than five years by instalments	542	-

	-	-