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Registered number: NI614976
Epic Love Photography Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Inchmead Accountants
100 Berkshire Place
Winnersh
Wokingham
RG41 5RD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: NI614976
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 62,279 151,661
Investments 5 107,354 -
169,633 151,661
CURRENT ASSETS
Debtors 6 - 297
Cash at bank and in hand 29,169 191,919
29,169 192,216
Creditors: Amounts Falling Due Within One Year 7 (70,419 ) (130,983 )
NET CURRENT ASSETS (LIABILITIES) (41,250 ) 61,233
TOTAL ASSETS LESS CURRENT LIABILITIES 128,383 212,894
Creditors: Amounts Falling Due After More Than One Year 8 (67,088 ) (153,057 )
NET ASSETS 61,295 59,837
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 61,293 59,835
SHAREHOLDERS' FUNDS 61,295 59,837
Page 1
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For the year ending 31 October 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 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
Mr Robert Dight
Director
25 March 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
Epic Love Photography Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI614976 . The registered office is 7 Cable Road, Whitehead, Ulster, BT38 9PX.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Significant judgements and estimations
The preparation of financial statements in accordance with FRS 102 requires management to make judgements, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses.
These judgements and estimates are based on historical experience and other factors that are considered reasonable in the circumstances. Actual results may differ from these estimates.
The key areas where judgements and estimates have been applied in the preparation of the financial statements are as follows:
Accruals and prepayments
Management exercises judgement in estimating the completeness of accruals for expenses incurred but not yet invoiced at the reporting date and in determining the appropriate allocation of prepayments between accounting periods.

Depreciation and useful economic lives of tangible fixed assets
The directors exercise judgement in estimating the useful economic lives and residual values of tangible fixed assets for the purposes of calculating depreciation. These estimates are based on historical experience, expected usage, technological developments and anticipated wear and tear. Actual outcomes may differ from these estimates, which may result in adjustments to depreciation charges in future periods.
2.4. 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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from 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.
2.5. 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 50% Straight line method
Motor Vehicles 25% Reducing balance method
Fixtures & Fittings 20% Reducing balance method
Computer Equipment 50% Straight line method
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2.6. 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.
2.7. 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred 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 and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2024 55,357 198,040 558 4,729 258,684
Additions 1,737 - - - 1,737
Disposals - (100,140 ) - - (100,140 )
As at 31 October 2025 57,094 97,900 558 4,729 160,281
Depreciation
As at 1 November 2024 47,688 56,535 279 2,521 107,023
Provided during the period 8,538 32,614 56 2,208 43,416
Disposals - (52,437 ) - - (52,437 )
As at 31 October 2025 56,226 36,712 335 4,729 98,002
Net Book Value
As at 31 October 2025 868 61,188 223 - 62,279
As at 1 November 2024 7,669 141,505 279 2,208 151,661
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5. Investments
Unlisted
£
Cost
As at 1 November 2024 -
Additions 107,354
As at 31 October 2025 107,354
Provision
As at 1 November 2024 -
As at 31 October 2025 -
Net Book Value
As at 31 October 2025 107,354
As at 1 November 2024 -
6. Debtors
2025 2024
£ £
Due within one year
Other debtors - 297
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - (3 )
Bank loans and overdrafts 19,464 14,038
Other creditors - 10,773
Taxation and social security 50,955 106,175
70,419 130,983
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 67,088 153,057
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr and Mrs Dight, who are married, by virtue of thier combined ownership of 100% of the issued share capital in the company.
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