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Company Registration No. 14277811 (England and Wales)
Theodore Ereira-Guyer Studio Ltd Unaudited accounts for the year ended 31 August 2025
Theodore Ereira-Guyer Studio Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Theodore Ereira-Guyer Studio Ltd Company Information for the year ended 31 August 2025
Director
Theodore Ereira-Guyer
Company Number
14277811 (England and Wales)
Registered Office
53c Dartmouth Road London London SE23 3HN England
Accountants
Morgan Barrett Accountancy 17 Wick Hall Furze Hill Hove East Sussex BN3 1NF
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Theodore Ereira-Guyer Studio Ltd for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Theodore Ereira-Guyer Studio Ltd for the year ended 31 August 2025 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of Theodore Ereira-Guyer Studio Ltd, as a body, in accordance with the terms of our engagement letter dated 13 August 2020. Our work has been undertaken solely to prepare for your approval the accounts of Theodore Ereira-Guyer Studio Ltd and state those matters that we have agreed to state to the Board of Directors of Theodore Ereira-Guyer Studio Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Theodore Ereira-Guyer Studio Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Theodore Ereira-Guyer Studio Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Theodore Ereira-Guyer Studio Ltd. You consider that Theodore Ereira-Guyer Studio Ltd 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 accounts of Theodore Ereira-Guyer Studio Ltd. 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 accounts.
Morgan Barrett Accountancy Chartered Certified Accountants 17 Wick Hall Furze Hill Hove East Sussex BN3 1NF 11 January 2026
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Theodore Ereira-Guyer Studio Ltd Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
927,510
914,830
Current assets
Debtors
5
7,400
76,104
Cash at bank and in hand
146,067
181,427
153,467
257,531
Creditors: amounts falling due within one year
6
(10,612)
(50,998)
Net current assets
142,855
206,533
Total assets less current liabilities
1,070,365
1,121,363
Creditors: amounts falling due after more than one year
7
(434,560)
(487,063)
Net assets
635,805
634,300
Capital and reserves
Called up share capital
1
1
Profit and loss account
635,804
634,299
Shareholders' funds
635,805
634,300
For the year ending 31 August 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 January 2026 and were signed on its behalf by
Theodore Ereira-Guyer Director Company Registration No. 14277811
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Theodore Ereira-Guyer Studio Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Theodore Ereira-Guyer Studio Ltd is a private company, limited by shares, registered in England and Wales, registration number 14277811. The registered office is 53c Dartmouth Road, London, London, SE23 3HN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Not depreciated
Plant & machinery
18% Reducing Balance
Fixtures & fittings
18% Reducing Balance
Computer equipment
18% Reducing Balance
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 September 2024
848,780
22,273
-
68,562
673
940,288
Additions
-
21,666
7,000
460
837
29,963
At 31 August 2025
848,780
43,939
7,000
69,022
1,510
970,251
Depreciation
At 1 September 2024
-
8,236
-
16,996
226
25,458
Charge for the year
-
6,427
1,260
9,365
231
17,283
At 31 August 2025
-
14,663
1,260
26,361
457
42,741
Net book value
At 31 August 2025
848,780
29,276
5,740
42,661
1,053
927,510
At 31 August 2024
848,780
14,037
-
51,566
447
914,830
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Theodore Ereira-Guyer Studio Ltd Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
7,400
76,104
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
6,728
21,823
Taxes and social security
1,123
21,876
Loans from directors
161
4,699
Accruals
2,600
2,600
10,612
50,998
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
434,560
487,063
8
Loans to directors
Temporary loan to Director - repaid
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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