First Image and Snappers Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 02782867

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		60,539		89,106

			60,539		89,106
CURRENT ASSETS
Debtors	5	129,522		80,209
Cash at bank and in hand		398,941		421,284

		528,463		501,493
Creditors: Amounts Falling Due Within One Year	6	(119,130 )		(77,892 )

NET CURRENT ASSETS (LIABILITIES)			409,333		423,601

TOTAL ASSETS LESS CURRENT LIABILITIES			469,872		512,707

NET ASSETS			469,872		512,707

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			469,772		512,607

SHAREHOLDERS' FUNDS			469,872		512,707

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First Image and Snappers Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

J Mclaughlin

Director

28/04/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

First Image and Snappers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02782867 . The registered office is No. 11 Riverside Riverside Park, Farnham, Surrey, GU9 7UG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes after making necessary adjustments for accrued and deferred income.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Motor Vehicles	25% Straight Line
Fixtures & Fittings	25% Reducing balance

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current and tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax are recognised in other comprehensive income or directly in equity respectively.

2.6. Pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

2.7. Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

2.8. Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty or notice of not more than 24 hours.

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First Image and Snappers Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.9. Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2025: 8)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 February 2025	103,394	234,898	338,292
Additions	-	4,753	4,753
Disposals	-	(5,582 )	(5,582 )

As at 31 January 2026	103,394	234,069	337,463

Depreciation
As at 1 February 2025	34,837	214,349	249,186
Provided during the period	25,849	5,941	31,790
Disposals	-	(4,052 )	(4,052 )

As at 31 January 2026	60,686	216,238	276,924

Net Book Value
As at 31 January 2026	42,708	17,831	60,539

As at 1 February 2025	68,557	20,549	89,106

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	109,239	58,231
Prepayments and accrued income	8,309	9,119
Other debtors	8,298	9,331
Amounts owed by group undertakings	3,676	3,528

	129,522	80,209

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First Image and Snappers Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	4,308	4,492
Corporation tax	53,132	19,487
Other taxes and social security	11,737	12,009
VAT	39,538	28,138
Other creditors	2,120	3,168
Bank loans and overdrafts	4,134	4,123
Accruals and deferred income	4,161	5,982
Directors' loan accounts	-	493

	119,130	77,892

7. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

8. Pension Commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. Contributions of £697 (2025: £1,746) were payable at the balance sheet date.

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