Company registration number SC751527
BERND CLAYTON PHOTOGRAPHY LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
BERND CLAYTON PHOTOGRAPHY LTD
COMPANY INFORMATION
Director
Mr B Clayton
Company number
SC751527
Registered office
Unit 4B
Gateway Business Park
Beancross Road
Grangemouth
FK3 8WX
Accountants
EQ Accountants Ltd
Unit 4B Gateway Business Park
Beancross Road
Grangemouth
FK3 8WX
BERND CLAYTON PHOTOGRAPHY LTD
CONTENTS
Page
Accountants' report
1
Statement of financial position
2
Notes to the financial statements
3 - 5
BERND CLAYTON PHOTOGRAPHY LTD
REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF BERND CLAYTON PHOTOGRAPHY LTD
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bernd Clayton Photography Ltd for the year ended 30 November 2025 which comprise, the statement of financial position and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the b oard of d irectors of Bernd Clayton Photography Ltd, as a body, in accordance with the terms of our engagement letter dated .......................... Our work has been undertaken solely to prepare for your approval the financial statements of Bernd Clayton Photography Ltd and state those matters that we have agreed to state to the b oard of d irectors of Bernd Clayton Photography Ltd, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bernd Clayton Photography Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Bernd Clayton Photography Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Bernd Clayton Photography Ltd. You consider that Bernd Clayton Photography Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bernd Clayton Photography Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

EQ Accountants Ltd
Chartered Accountants
Unit 4B Gateway Business Park
Beancross Road
Grangemouth
FK3 8WX
22 July 2026
BERND CLAYTON PHOTOGRAPHY LTD
STATEMENT OF FINANCIAL POSITION
AS AT
30 NOVEMBER 2025
30 November 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,995
3,335
Current assets
Debtors
4
20
367
Cash at bank and in hand
454
69
474
436
Creditors: amounts falling due within one year
5
(8,275)
(5,158)
Net current liabilities
(7,801)
(4,722)
Total assets less current liabilities
(5,806)
(1,387)
Provisions for liabilities
(293)
(634)
Net liabilities
(6,099)
(2,021)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(6,199)
(2,121)
Total equity
(6,099)
(2,021)

For the financial year ended 30 November 2025 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 income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 22 July 2026
Mr B Clayton
Director
Company registration number SC751527 (Scotland)
BERND CLAYTON PHOTOGRAPHY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 3 -
1
Accounting policies
Company information

Bernd Clayton Photography Ltd is a private company limited by shares incorporated in Scotland. The registered office is Unit 4B, Gateway Business Park, Beancross Road, Grangemouth, FK3 8WX.

1.1
Basis of preparation

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 £.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, 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:

IT Equipment
33% Straight Line
Plant and Machinery
25% 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.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

BERND CLAYTON PHOTOGRAPHY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

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

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 December 2024
6,345
Additions
452
At 30 November 2025
6,797
Depreciation and impairment
At 1 December 2024
3,010
Depreciation charged in the year
1,792
At 30 November 2025
4,802
Carrying amount
At 30 November 2025
1,995
At 30 November 2024
3,335
BERND CLAYTON PHOTOGRAPHY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
2
Other debtors
20
365
20
367
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
8,275
5,158
6
Directors' transactions

Other creditors include the following amounts which are owed to individuals who were directors of the company during the year:

2025
2024
£
£
Bernd Clayton
6,763
3,718
6,763
3,718

The maximum balance outstanding during the year amounted to £6,763.

The director's current account is repayable on demand.

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