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Logo On Report
Registered Number: 04951538


 

 

 

IMAGES IN FRAMES LTD



Abridged Accounts
 


Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

Images in Frames Ltd
Contents Page
For the year ended 31 December 2025
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
VELLENDER LEWIS ACCOUNTANTS LIMITED
31 December 2025



....................................................

VELLENDER LEWIS ACCOUNTANTS LIMITED
4 CAPRICORN CENTRE
CRANES FARM ROAD
Basildon
SS14 3JJ
16 July 2026
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 4 34,348    38,577 
34,348    38,577 
Current assets      
Stocks 5,427    4,163 
Debtors 8,357    29,606 
Cash at bank and in hand 80,938    104,827 
94,722    138,596 
Creditors: amount falling due within one year (10,466)   (47,925)
Net current assets 84,256    90,671 
 
Total assets less current liabilities 118,604    129,248 
Creditors: amount falling due after more than one year (3,424)   (13,854)
Provisions for liabilities (3,887)   (12,019)
Net assets 111,293    103,375 
 

Capital and reserves 		     
Called up share capital 1,500    1,500 
Profit and loss account 109,793    101,875 
Shareholders' funds 111,293    103,375 
 


For the year ended 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:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 16 July 2026 and were signed by:


-------------------------------
Elton Weale
Director
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General Information
Images in Frames Ltd is a private company, limited by shares, registered in , registration number 04951538, registration address 59 Wood Street, Walthamstow, London, E17 3JX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 20 Reducing Balance
Fixtures and Fittings 20 Reducing Balance
Plant and Machinery 20 Reducing Balance
Motor Vehicles 20 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 7 (2024 : 4).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 January 2025 9,500    9,500 
Additions -    - 
Disposals -    - 
At 31 December 2025 9,500    9,500 
Amortisation
At 01 January 2025 9,500    9,500 
Charge for year -    - 
On disposals -    - 
At 31 December 2025 9,500    9,500 
Net book values
At 31 December 2025 -    - 
At 31 December 2024 -    - 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 January 2025 53,532    36,020    11,912    1,115    102,579 
Additions -    -    -    1,557    1,557 
Disposals -    -    -    -    - 
At 31 December 2025 53,532    36,020    11,912    2,672    104,136 
Depreciation
At 01 January 2025 36,170    16,068    11,552    212    64,002 
Charge for year 3,473    1,995    72    246    5,786 
On disposals -    -    -    -    - 
At 31 December 2025 39,643    18,063    11,624    458    69,788 
Net book values
Closing balance as at 31 December 2025 13,889    17,957    288    2,214    34,348 
Opening balance as at 01 January 2025 17,362    19,952    360    903    38,577 


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