Company Registration No. 04173071 (England and Wales)
Nature Picture Library Limited
Unaudited accounts
for the year ended 31 March 2026
Nature Picture Library Limited
Unaudited accounts
Contents
Nature Picture Library Limited
Company Information
for the year ended 31 March 2026
Directors
Thomas James Pearson Gilks
Kathryn Elizabeth Hyman
Company Number
04173071 (England and Wales)
Registered Office
Nature Picture Library Ltd
5a Great George Street
Bristol
Avon
BS1 5RR
England
Accountants
Evans Entwistle
26 Berkeley Square
Bristol
BS8 1HP
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Nature Picture Library Limited
for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Nature Picture Library Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle
Member in Practice
26 Berkeley Square
Bristol
BS8 1HP
8 May 2026
Nature Picture Library Limited
Statement of financial position
as at 31 March 2026
Tangible assets
16,935
20,760
Cash at bank and in hand
172,832
194,846
Creditors: amounts falling due within one year
(265,820)
(301,705)
Net current assets
45,468
22,031
Total assets less current liabilities
62,404
42,792
Creditors: amounts falling due after more than one year
(700)
(400)
Provisions for liabilities
Deferred tax
(3,217)
(2,452)
Called up share capital
1,000
1,000
Profit and loss account
55,921
38,940
Shareholders' funds
56,921
39,940
For the year ending 31 March 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 May 2026 and were signed on its behalf by
Thomas James Pearson Gilks
Director
Company Registration No. 04173071
Nature Picture Library Limited
Notes to the Accounts
for the year ended 31 March 2026
Nature Picture Library Limited is a private company, limited by shares, registered in England and Wales, registration number 04173071. The registered office is Nature Picture Library Ltd, 5a Great George Street, Bristol, Avon, BS1 5RR, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% straight line
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Nature Picture Library Limited
Notes to the Accounts
for the year ended 31 March 2026
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Plant & machinery
Charge for the year
13,263
Amounts falling due within one year
Trade debtors
109,850
102,985
Accrued income and prepayments
12,919
12,735
Other debtors
15,687
13,170
7
Creditors: amounts falling due within one year
2026
2025
Trade creditors
44,042
50,925
Taxes and social security
5,494
5,815
Other creditors
2,674
7,186
Nature Picture Library Limited
Notes to the Accounts
for the year ended 31 March 2026
8
Creditors: amounts falling due after more than one year
2026
2025
9
Deferred taxation
2026
2025
Accelerated capital allowances
3,217
2,452
Provision at start of year
2,452
2,735
Charged/(credited) to the profit and loss account
765
(283)
Provision at end of year
3,217
2,452
10
Provisions for liabilities
£
Additional provisions made during the period
1,566
Included in the above is a specific provision for bad and doubtful debts.
Allotted, called up and fully paid:
740 Ordinary A shares of £1 each
740
740
260 Ordinary B shares of £1 each
260
260
12
Average number of employees
During the year the average number of employees was 12 (2025: 10).