REGISTERED NUMBER: 05695756 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

ALPHA PHOTO SUPPLIES LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Vijay Kumar Sekhri

SECRETARY:

Poonam Sekhri

REGISTERED OFFICE:

207 Birmingham Road

Shestone Wood End

Lichfield

Staffordshire

WS14 0PA

REGISTERED NUMBER:

05695756 (England and Wales)

ACCOUNTANTS:

Brindleys Limited

Chartered Accountants

2 Wheeleys Road

Edgbaston

Birmingham

B15 2LD

FIXED ASSETS

Intangible assets

4

5,000

9,000

Tangible assets

5

21,287

28,263

26,287

37,263

CURRENT ASSETS

Stocks

6

51,588

71,391

Debtors

7

193,033

14,061

Cash at bank

67,950

242,873

312,571

328,325

CREDITORS

Amounts falling due within one year

8

27,436

43,095

NET CURRENT ASSETS

285,135

285,230

TOTAL ASSETS LESS CURRENT LIABILITIES

311,422

322,493

PROVISIONS FOR LIABILITIES

9

5,322

7,066

NET ASSETS

306,100

315,427

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

11

306,098

315,425

SHAREHOLDERS' FUNDS

306,100

315,427

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 July 2026 and were signed by:

Vijay Kumar Sekhri - Director

1.	STATUTORY INFORMATION

Alpha Photo Supplies Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty years.

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.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2025

and 28 February 2026

80,000

AMORTISATION

At 1 March 2025

71,000

Charge for year

4,000

At 28 February 2026

75,000

NET BOOK VALUE

At 28 February 2026

5,000

At 28 February 2025

9,000

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 March 2025

and 28 February 2026

6,437

64,864

71,301

DEPRECIATION

At 1 March 2025

5,538

37,500

43,038

Charge for year

135

6,841

6,976

At 28 February 2026

5,673

44,341

50,014

NET BOOK VALUE

At 28 February 2026

764

20,523

21,287

At 28 February 2025

899

27,364

28,263

6.

STOCKS

2026

2025

£

£

Stocks

51,588

71,391

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

570

1,753

Other debtors

192,018

12,308

Prepayments

445

-

193,033

14,061

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

4,656

17,320

Corporation tax

2,057

8,608

Social security and other taxes

292

300

VAT

2,138

6,276

Directors' current accounts

15,643

7,941

Accrued expenses

2,650

2,650

27,436

43,095

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

5,322

7,066

Deferred

tax

£

Balance at 1 March 2025

7,066

Provided during year

(1,744

)

Balance at 28 February 2026

5,322

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

Ordinary A

1

1

1

1

Ordinary B

1

1

1

2

2

11.

RESERVES

Retained

earnings

£

At 1 March 2025

315,425

Deficit for the year

(427

)

Dividends

(8,900

)

At 28 February 2026

306,098

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are Vijay Kumar Sekhri and Poonam Sekhri.