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Registered number: 07847122
Jon Brook Photography Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Positive Practice
C/O Positive Practice Accountants
1 Primet Hill
Colne
Lancashire
BB8 9NF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07847122
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 21,000 21,000
Tangible Assets 5 6,367 8,654
27,367 29,654
CURRENT ASSETS
Debtors 6 3,140 4,959
Cash at bank and in hand (25,745 ) (20,814 )
(22,605 ) (15,855 )
Creditors: Amounts Falling Due Within One Year 7 (13,934 ) (18,877 )
NET CURRENT ASSETS (LIABILITIES) (36,539 ) (34,732 )
TOTAL ASSETS LESS CURRENT LIABILITIES (9,172 ) (5,078 )
NET LIABILITIES (9,172 ) (5,078 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (9,174 ) (5,080 )
SHAREHOLDERS' FUNDS (9,172) (5,078)
Page 1
Page 2
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 member has 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.
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
Mr Jonathan Brook
Director
08/06/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Jon Brook Photography Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07847122 . The registered office is c/O Bentham Imaging, Central Building, Main Street, Bentham, N. Yorkshire, LA2 7HE.
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
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery Plant & Machinery
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 33% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 1
1 1
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4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2024 21,000
As at 30 November 2025 21,000
Net Book Value
As at 30 November 2025 21,000
As at 1 December 2024 21,000
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2024 14,656 13,092 17,675 45,423
As at 30 November 2025 14,656 13,092 17,675 45,423
Depreciation
As at 1 December 2024 7,852 11,734 17,183 36,769
Provided during the period 1,701 340 246 2,287
As at 30 November 2025 9,553 12,074 17,429 39,056
Net Book Value
As at 30 November 2025 5,103 1,018 246 6,367
As at 1 December 2024 6,804 1,358 492 8,654
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,281 744
Other taxes and social security - 446
Director's loan account 1,859 3,769
3,140 4,959
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 (8,169 )
Corporation tax - 2,371
Other creditors - Barclaycard 2,267 2,047
Accruals and deferred income 11,666 22,628
13,934 18,877
Page 4
Page 5
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 5