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Company Registration No. SC788616 (Scotland)
Available Light Images Limited Unaudited accounts for the year ended 30 November 2025
Available Light Images Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Available Light Images Limited Company Information for the year ended 30 November 2025
Director
Juanli Sun
Company Number
SC788616 (Scotland)
Registered Office
Office 6 An Drochaid Claggan Road Fort William Inverness-shire PH33 6PH Scotland
Accountants
Sarah Kennedy Nevis Accountancy Services Limited Office 6, An Drochaid, Claggan Road Claggan, Fort William Inverness-shire PH33 6PH
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Available Light Images Limited for the year ended 30 November 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Available Light Images Limited for the year ended 30 November 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 Available Light Images Limited, as a body, in accordance with the terms of our engagement letter dated 9 October 2023. Our work has been undertaken solely to prepare for your approval the accounts of Available Light Images Limited and state those matters that we have agreed to state to the Board of Directors of Available Light Images Limited, 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 Available Light Images Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Available Light Images Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Available Light Images Limited. You consider that Available Light Images Limited 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 Available Light Images Limited. 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.
Sarah Kennedy Chartered Certified Accountants Nevis Accountancy Services Limited Office 6, An Drochaid, Claggan Road Claggan, Fort William Inverness-shire PH33 6PH 25 February 2026
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Available Light Images Limited Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,095
1,642
Current assets
Debtors
5
89
938
Cash at bank and in hand
5,270
1,549
5,359
2,487
Creditors: amounts falling due within one year
6
(9,829)
(5,144)
Net current liabilities
(4,470)
(2,657)
Net liabilities
(3,375)
(1,015)
Capital and reserves
Called up share capital
(10)
(10)
Profit and loss account
(3,365)
(1,005)
Shareholders' funds
(3,375)
(1,015)
For the year ending 30 November 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 her 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
Juanli Sun Director Company Registration No. SC788616
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Available Light Images Limited Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Available Light Images Limited is a private company, limited by shares, registered in Scotland, registration number SC788616. The registered office is Office 6, An Drochaid, Claggan Road, Fort William, Inverness-shire, PH33 6PH, Scotland.
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:
Plant & machinery
25% Straight Line
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 December 2024
2,189
At 30 November 2025
2,189
Depreciation
At 1 December 2024
547
Charge for the year
547
At 30 November 2025
1,094
Net book value
At 30 November 2025
1,095
At 30 November 2024
1,642
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
89
938
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Available Light Images Limited Notes to the Accounts for the year ended 30 November 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
1,949
2,763
Accruals
480
400
Deferred income
7,400
1,981
9,829
5,144
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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