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Company No: 04495317 (England and Wales)

# MIKE CALDWELL PHOTOGRAPHY LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

MIKE CALDWELL PHOTOGRAPHY LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

MIKE CALDWELL PHOTOGRAPHY LIMITED

## BALANCE SHEET

As at 31 December 2025
MIKE CALDWELL PHOTOGRAPHY LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 39,252 |  | 39,736
|  | 39,252 |  | 39,736
Current assets |  |  |  |
Debtors | 4 | 13,303 |  | 20,506
Cash at bank and in hand |  | 50,427 |  | 46,825
|  | 63,730 |  | 67,331
Creditors: amounts falling due within one year | 5 | ( 21,035) |  | ( 19,068)
Net current assets |  | 42,695 |  | 48,263
Total assets less current liabilities |  | 81,947 |  | 87,999
Provision for liabilities |  | ( 5,334) |  | ( 5,155)
Net assets |  | 76,613 |  | 82,844
Capital and reserves |  |  |  |
Called-up share capital | 6 | 2 |  | 2
Profit and loss account |  | 76,611 |  | 82,842
Total shareholder's funds |  | 76,613 |  | 82,844

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Mike Caldwell Photography Limited (registered number: 04495317) were approved and authorised for issue by the Director on 01 July 2026. They were signed on its behalf by:

Mr M F Caldwell Director |

MIKE CALDWELL PHOTOGRAPHY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
MIKE CALDWELL PHOTOGRAPHY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Mike Caldwell Photography Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is St Ronan, 2 Nuns Road, Winchester, SO23 7EF, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover represents amounts chargeable, net of value added tax, in respect of the sale of services to customers.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
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 financial statements. 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 tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 20 years straight line
Vehicles | 25 % reducing balance
Office equipment | 15 % reducing balance
Computer equipment | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 2

#### 3. Tangible assets

| Land and buildings |  | Vehicles |  | Office equipment |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 January 2025 | 56,999 |  | 24,496 |  | 21,386 |  | 7,233 |  | 110,114
Additions | 0 |  | 0 |  | 591 |  | 3,960 |  | 4,551
At 31 December 2025 | 56,999 |  | 24,496 |  | 21,977 |  | 11,193 |  | 114,665
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 January 2025 | 24,987 |  | 23,461 |  | 15,142 |  | 6,788 |  | 70,378
Charge for the financial year | 2,850 |  | 259 |  | 953 |  | 973 |  | 5,035
At 31 December 2025 | 27,837 |  | 23,720 |  | 16,095 |  | 7,761 |  | 75,413
Net book value |  |  |  |  |  |  |  |  |
At 31 December 2025 | 29,162 |  | 776 |  | 5,882 |  | 3,432 |  | 39,252
At 31 December 2024 | 32,012 |  | 1,035 |  | 6,244 |  | 445 |  | 39,736

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 13,303 |  | 15,210
Other debtors | 0 |  | 5,296
| 13,303 |  | 20,506

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Amounts owed to director | 6,979 |  | 10,683
Accruals | 3,266 |  | 3,110
Corporation tax | 8,628 |  | 1,689
Other taxation and social security | 2,126 |  | 3,586
Other creditors | 36 |  | 0
| 21,035 |  | 19,068

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
2 Ordinary shares of £ 1.00 each | 2 |  | 2