Photodata Test Services Limited 30/09/2025 iXBRL

Company registration number: 03133579

Photodata Test Services Limited

Unaudited filleted financial statements

30 September 2025

Photodata Test Services Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Photodata Test Services Limited

Directors and other information


	Directors	Mr G M Swanton
		Mr S R Taylor
		Mr P M Router


	Secretary	Mr S R Taylor


	Company number	03133579


	Registered office	First Floor Offices
		99 Bancroft
		Hitchin
		Hertfordshire
		SG5 1NQ


	Accountants	Hicks and Company
		Chartered accountants
		First Floor
		99 Bancroft
		Hitchin
		Hertfordshire
		SG5 1NQ




	Bankers	Natwest
		12 High Street
		Hitchin
		Hertfordshire
		SG5 1YY

Photodata Test Services Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Photodata Test Services Limited

Year ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Photodata Test Services Limited for the year ended 30 September 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Photodata Test Services Limited, as a body, in accordance with the terms of our engagement letter dated 13 May 2026. Our work has been undertaken solely to prepare for your approval the financial statements of Photodata Test Services Limited and state those matters that we have agreed to state to the board of directors of Photodata Test Services Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Photodata Test Services Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Photodata Test Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Photodata Test Services Limited. You consider that Photodata Test Services 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 financial statements of Photodata Test Services 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 financial statements.

Hicks and Company

Chartered accountants

First Floor

99 Bancroft

Hitchin

Hertfordshire

SG5 1NQ

12 June 2026

Photodata Test Services Limited

Statement of financial position

30 September 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	2		3,093
Tangible assets	6	293,246		381,683
		_______		_______
			293,248		384,776

Current assets
Stocks		241,043		193,154
Debtors	7	518,366		621,329
Cash at bank and in hand		213,338		206,643
		_______		_______
		972,747		1,021,126
Creditors: amounts falling due
within one year	8	( 583,287)		( 634,632)
		_______		_______
Net current assets			389,460		386,494
			_______		_______
Total assets less current liabilities			682,708		771,270

Creditors: amounts falling due
after more than one year	9		-		( 10,314)

Provisions for liabilities			( 62,660)		( 82,430)

			_______		_______
Net assets			620,048		678,526
			_______		_______

Capital and reserves
Called up share capital			122		122
Profit and loss account			619,926		678,404
			_______		_______
Shareholders funds			620,048		678,526
			_______		_______

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 12 June 2026 , and are signed on behalf of the board by:

Mr G M Swanton

Director

Company registration number: 03133579

Photodata Test Services Limited

Notes to the financial statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is First Floor Offices, 99 Bancroft, Hitchin, Hertfordshire, SG5 1NQ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at a revalued amount, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	20 %	straight line
Website and software development	-	20 %	straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.Any tangible assets carried at revalued amounts is recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	20% or 10% straight line
Furniture and equipment	-	20 %	straight line
Computer equipment	-	20 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 22 (2024: 20 ).

5. Intangible assets

	Goodwill	Website and software development	Total
	£	£	£
Cost
At 1 October 2024 and 30 September 2025	75,000	32,682	107,682
	_______	_______	_______
Amortisation
At 1 October 2024	75,000	29,589	104,589
Charge for the year	-	3,091	3,091
	_______	_______	_______
At 30 September 2025	75,000	32,680	107,680
	_______	_______	_______
Carrying amount
At 30 September 2025	-	2	2
	_______	_______	_______
At 30 September 2024	-	3,093	3,093
	_______	_______	_______

6. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Computer equipment	Total
	£	£	£	£
Cost
At 1 October 2024	1,393,560	37,073	43,967	1,474,600
Additions	19,342	-	4,130	23,472
	_______	_______	_______	_______
At 30 September 2025	1,412,902	37,073	48,097	1,498,072
	_______	_______	_______	_______
Depreciation
At 1 October 2024	1,026,598	36,756	29,563	1,092,917
Charge for the year	108,927	102	2,880	111,909
	_______	_______	_______	_______
At 30 September 2025	1,135,525	36,858	32,443	1,204,826
	_______	_______	_______	_______
Carrying amount
At 30 September 2025	277,377	215	15,654	293,246
	_______	_______	_______	_______
At 30 September 2024	366,962	317	14,404	381,683
	_______	_______	_______	_______

Included within the carrying value of tangible assets is £15,060 (2024: £159,285) relating to assets held under hire purchase agreements.

7. Debtors

	2025	2024
	£	£
Trade debtors	470,317	579,920
Other debtors	48,049	41,409
	_______	_______
	518,366	621,329
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loan	7,873	10,312
Trade creditors	322,510	282,496
Corporation tax	144,969	197,198
Social security and other taxes	77,993	94,369
Other creditors	29,942	50,257
	_______	_______
	583,287	634,632
	_______	_______

The bank overdraft is secured over the assets of the company.

Included in other creditors are obligations under hire purchase agreements of £2,455 (2024: £23,862), which are secured by the company on the assets subject to the agreements.

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loan	-	7,859
Other creditors	-	2,455
	_______	_______
	-	10,314
	_______	_______

Included in other creditors are obligations under hire purchase agreements of £ - (2024: £2,455), which are secured by the company on the assets subject to the agreements.

10. Operating leases

The company as lessee

The total future minimum lease payments under non-cancellable operating leases are as follows:


	£	£

Not later than 1 year	50,201	52,415
Later than 1 year and not later than 5 years	75,000	125,201
	_______	_______
	125,201	177,616
	_______	_______

11. Pension commitments

The company's annual commitment under the defined contribution pension scheme is for contributions of £9,926 (2024: £10,960).Included in other creditors is an amount due to the pension scheme of £2,477 (2024: £2,119).

12. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr G M Swanton	986	-	( 986)	-
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr G M Swanton	-	986	-	986
		_______	_______	_______	_______