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Company Registration No. 09582487 (England and Wales)
ISO Photographic Limited Unaudited accounts for the year ended 31 May 2025
ISO Photographic Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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ISO Photographic Limited Company Information for the year ended 31 May 2025
Director
Mr Mark Andrew Wheelwright
Company Number
09582487 (England and Wales)
Registered Office
I S O Photographic Ltd Unit 22B 30-34 Aire Street Leeds West Yorkshire LS1 4HT England
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ISO Photographic Limited Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
19,456
12,272
Current assets
Debtors
5
970
2,180
Cash at bank and in hand
9,839
7,869
10,809
10,049
Creditors: amounts falling due within one year
6
(13,004)
(16,879)
Net current liabilities
(2,195)
(6,830)
Total assets less current liabilities
17,261
5,442
Creditors: amounts falling due after more than one year
7
(3,000)
(2,733)
Net assets
14,261
2,709
Capital and reserves
Called up share capital
1
1
Profit and loss account
14,260
2,708
Shareholders' funds
14,261
2,709
For the year ending 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 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 25 February 2026 and were signed on its behalf by
Mr Mark Andrew Wheelwright Director Company Registration No. 09582487
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ISO Photographic Limited Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
ISO Photographic Limited is a private company, limited by shares, registered in England and Wales, registration number 09582487. The registered office is I S O Photographic Ltd, Unit 22B, 30-34 Aire Street, Leeds, West Yorkshire, LS1 4HT, 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:
Fixtures & fittings
25% RB
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 June 2024
39,260
Additions
12,647
At 31 May 2025
51,907
Depreciation
At 1 June 2024
26,988
Charge for the year
5,463
At 31 May 2025
32,451
Net book value
At 31 May 2025
19,456
At 31 May 2024
12,272
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
970
2,180
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ISO Photographic Limited Notes to the Accounts for the year ended 31 May 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
1,422
1,381
Obligations under finance leases and hire purchase contracts
1,619
1,436
Trade creditors
32
34
Taxes and social security
1,299
1,574
Loans from directors
8,632
12,454
13,004
16,879
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
767
2,230
Obligations under finance leases and hire purchase contracts
2,233
503
3,000
2,733
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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