FRS102 1A Filleted


Company registration number:						09554844
Tom Jenkins Photography Ltd

Balance sheet
as at 31 March 2026

		2026		2025
	Note	£	£	£	£
Fixed assets
Intangible assets	4	10,000		10,000
Tangible assets	5	19,873		14,118
			29,873		24,118
Current assets
Cash at bank and in hand		4,260		15,247
			4,260		15,247
Creditors: amounts falling due within one year			(15,197)		(18,920)
Net current liabilities			(10,937)		(3,673)
Total assets less current liabilities			18,936		20,445
Provisions for liabilities			(3,800)		(2,500)
NET ASSETS			15,136		17,945

Capital and reserves
Called up share capital			4		4
Profit and loss account			15,132		17,941
TOTAL EQUITY			15,136		17,945


The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.

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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.

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	Company registration number:		09554844
	Tom Jenkins Photography Ltd

	Balance sheet - continued
	as at 31 March 2026

	The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

	In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.

	These financial statements were approved by the Board of directors and authorised for issue on 11 June 2026 and signed on its behalf by:

	Mrs R Jenkins, Director
	11 June 2026

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Tom Jenkins Photography Ltd

Notes to the financial statements
for the year ended 31 March 2026


1	Company information

	Tom Jenkins Photography Ltd is a private company registered in England and Wales. Its registered number is 09554844. The company is limited by shares. Its registered office is 19 Topsfield Road, London, United Kingdom, N8 8SN.

2	Accounting policies

	Basis of preparing the financial statements
	These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.

	Going concern
	In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.

	The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.

	Intangible assets
	Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

	Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.

	Goodwill	-	Goodwill appears in the company’s balance sheet because the company adopted the assets and liabilities of Tom Jenkins. There is no amortisation on the goodwill because, in the opinion of the directors, no reduction in its value is likely in the foreseeable future.

	Tangible fixed assets
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

	Plant and machinery etc.:
	Plant and machinery	-	15% reducing balance

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Tom Jenkins Photography Ltd

Notes to the financial statements - continued
for the year ended 31 March 2026

2	Accounting policies - continued

	Taxation
	Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

	Current or deferred taxation assets and liabilities are not discounted.

	Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

	Deferred taxation
	Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

	Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference.

	Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3	Average number of employees

	During the year the average number of employees was 2 (2025 - 2).

4	Intangible assets

		Goodwill
		£
	Cost
	At 1 April 2025	10,000
	At 31 March 2026	10,000

	Amortisation
	At 31 March 2026	-

	Net book value
	At 31 March 2026	10,000

	At 31 March 2025	10,000


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	Company registration number:	09554844

	Annual report and unaudited financial statements
	for the year ended 31 March 2026
	for
	Tom Jenkins Photography Ltd


	Pages for filing with the Registrar