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REGISTERED NUMBER: 11990789 (England and Wales)

The Portrait Studio Group Services Ltd

Unaudited Financial Statements

for the Year Ended 31 December 2025

| The Portrait Studio Group Services Ltd (Registered number: 11990789) |

Contents of the Financial Statements

for the year ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| The Portrait Studio Group Services Ltd |

Company Information

for the year ended 31 December 2025

| DIRECTORS: | M J Imison

| Mrs T Imison

| REGISTERED OFFICE: | Aireside House

| Aireside Business Centre

| Royd Ings Avenue

| Keighley

| West Yorkshire

| BD21 4BZ

| REGISTERED NUMBER: | 11990789 (England and Wales)

| ACCOUNTANTS: | Walkers Accountants Limited

| Aireside House

| Aireside Business Centre

| Royd Ings Avenue

| Keighley

| West Yorkshire

| BD21 4BZ

| The Portrait Studio Group Services Ltd (Registered number: 11990789) |

Balance Sheet

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 157 |  | 1,047 |  |

CURRENT ASSETS

Debtors | 5 | 21,213 |  | 12,621 |  |

Cash at bank | 50,074 |  | 41,951 |  |

71,287 |  | 54,572 |  |

CREDITORS

Amounts falling due within one year | 6 | (15,476 | ) | (12,294 | ) |

NET CURRENT ASSETS | 55,811 |  | 42,278 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 55,968 |  | 43,325 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (994 | ) | (4,909 | ) |

PROVISIONS FOR LIABILITIES | (39 | ) | (199 | ) |

NET ASSETS | 54,935 |  | 38,217 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Retained earnings | 54,735 |  | 38,017 |  |

54,935 |  | 38,217 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Portrait Studio Group Services Ltd (Registered number: 11990789) |

Balance Sheet - continued

31 December 2025

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 April 2026 and were signed on its behalf by:

M J Imison - Director

| The Portrait Studio Group Services Ltd (Registered number: 11990789) |

Notes to the Financial Statements

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| The Portrait Studio Group Services Ltd 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Revenue recognition

| 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.

| Plant & Machinery etc - 25% on cost

| All tangible fixed assets are at cost less accumulated depreciation. Cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| Assets held under finance lease are depreciated in the same manner as owned assets.

| Renewals, repairs and maintenance are charged to profit and loss during the period in which they are incurred.

| Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using a mixture of methods. The depreciation bases are as detailed above.

| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are credited or charged to the income statement.

| Impairment of fixed assets

| At each balance sheet date, the Company reviews the carrying amounts of its property, plant and equipment to determine whether there is any indication that any items of property, plant and equipment have suffered an impairment loss. If any such indications exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| If the recoverable amount of an asset is estimated to be less that its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.

| Where an impairment loss subsequently reserves, the carrying amount of the asset is increased to the revised estimate of its recoverable amount that would have been determined (net of depreciation) had no impairment loss been recognised for the asset in the prior years. A reversal of an impairment loss is recognised as income immediately.

| The Portrait Studio Group Services Ltd (Registered number: 11990789) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 4,315 |  |

| DEPRECIATION

| At 1 January 2025 | 3,268 |  |

| Charge for year | 890 |  |

| At 31 December 2025 | 4,158 |  |

| NET BOOK VALUE

| At 31 December 2025 | 157 |  |

| At 31 December 2024 | 1,047 |  |

| The Portrait Studio Group Services Ltd (Registered number: 11990789) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 1,091 |  | 2,056 |  |

| Other debtors | 20,122 |  | 10,565 |  |

21,213 |  | 12,621 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans and overdrafts | 3,915 |  | 3,819 |  |

| Trade creditors | 555 |  | 902 |  |

| Taxation and social security | 9,629 |  | 6,331 |  |

| Other creditors | 1,377 |  | 1,242 |  |

15,476 |  | 12,294 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans | 994 |  | 4,909 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31.12.25 |  | 31.12.24

£ | £ |

| Within one year | 5,210 |  | 5,210 |  |

| Between one and five years | 20,840 |  | 20,840 |  |

| In more than five years | 65,665 |  | 70,875 |  |

91,715 |  | 96,925 |  |

9. | RELATED PARTY DISCLOSURES

| Vision Imaging Limited

| A company in which Mr and Mrs Imison are both director and shareholder.

| Included within debtors at the year end is an amount of £14,889 (2024 - £5,735) due from Vision Imaging Limited.

| My Collection Limited

| A company in which Mr and Mrs Imison are both director and shareholder.

| Included within debtors at the year end is an amount of £4,444 (2024- £4,444) due from My Collection Limited.