Company registration number 07186498 (England and Wales)
BENJAMIN TOMS PHOTOGRAPHY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
BENJAMIN TOMS PHOTOGRAPHY LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
The following pages do not form part of the statutory financial statements
Detailed trading and profit and loss account
-
BENJAMIN TOMS PHOTOGRAPHY LIMITED
BALANCE SHEET
AS AT 31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
23,194
23,162
Current assets
Debtors
4
5,523
9,686
Creditors: amounts falling due within one year
5
(28,279)
(17,368)
Net current liabilities
(22,756)
(7,682)
Total assets less current liabilities
438
15,480
Creditors: amounts falling due after more than one year
6
(333)
(2,333)
Net assets
105
13,147
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
5
13,047
Total equity
105
13,147

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 31 July 2026
Mr B Toms
Director
Company registration number 07186498 (England and Wales)
BENJAMIN TOMS PHOTOGRAPHY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

Benjamin Toms Photography Limited is a private company limited by shares incorporated in England and Wales. The registered office is 166 College Road, Harrow, Middlesex, HA1 1RA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for photography services provided in the normal course of business. Income is recognised in the period to which it relates.

1.3
Tangible fixed assets

Tangible fixed assets are measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
25% on reducing balance
Computer equipment
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

BENJAMIN TOMS PHOTOGRAPHY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors, that are classified as debt, are recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2025
65,845
Additions
8,959
Disposals
(9,891)
At 31 March 2026
64,913
Depreciation and impairment
At 1 April 2025
42,683
Depreciation charged in the year
5,249
Eliminated in respect of disposals
(6,213)
At 31 March 2026
41,719
Carrying amount
At 31 March 2026
23,194
At 31 March 2025
23,162
BENJAMIN TOMS PHOTOGRAPHY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
-
0
500
Other debtors
5,523
9,186
5,523
9,686
5
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
4,408
4,878
Trade creditors
3,988
1,060
Taxation and social security
614
-
0
Other creditors
19,269
11,430
28,279
17,368
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
333
2,333

Included within creditors is £333 in respect of a bank loan which is guaranteed by the Government under the Bounce Back Loan Scheme.

7
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
8
Related party transactions

Included within other debtors is an amount of £3,666 (2025: £8,654) owed to the company by the director at the balance sheet date.

The maximum amount outstanding during the year was £19,370 (2025: £24,581). Interest of £547 (2025: £391) was charged on the loan at the HMRC official rate for beneficial loans.

The loan was repaid in full within 9 months of the year-end.

2026-03-31 2025-04-01 false false false 31 July 2026 CCH Software CCH Accounts Production 2026.200 No description of principal activity Mr B Toms 07186498 2025-04-01 2026-03-31 07186498 2026-03-31 07186498 2025-03-31 07186498 core:OtherPropertyPlantEquipment 2026-03-31 07186498 core:OtherPropertyPlantEquipment 2025-03-31 07186498 core:WithinOneYear 2026-03-31 07186498 core:WithinOneYear 2025-03-31 07186498 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 07186498 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 07186498 core:Non-currentFinancialInstruments core:AfterOneYear 2026-03-31 07186498 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 07186498 core:ShareCapital 2026-03-31 07186498 core:ShareCapital 2025-03-31 07186498 core:RetainedEarningsAccumulatedLosses 2026-03-31 07186498 core:RetainedEarningsAccumulatedLosses 2025-03-31 07186498 core:ShareCapitalOrdinaryShareClass1 2026-03-31 07186498 core:ShareCapitalOrdinaryShareClass1 2025-03-31 07186498 bus:Director1 2025-04-01 2026-03-31 07186498 core:FurnitureFittings 2025-04-01 2026-03-31 07186498 core:ComputerEquipment 2025-04-01 2026-03-31 07186498 2024-04-01 2025-03-31 07186498 core:OtherPropertyPlantEquipment 2025-03-31 07186498 core:OtherPropertyPlantEquipment 2025-04-01 2026-03-31 07186498 core:CurrentFinancialInstruments 2026-03-31 07186498 core:CurrentFinancialInstruments 2025-03-31 07186498 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 07186498 bus:OrdinaryShareClass1 2026-03-31 07186498 bus:OrdinaryShareClass1 2025-03-31 07186498 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07186498 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07186498 bus:FRS102 2025-04-01 2026-03-31 07186498 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 07186498 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP