01617499falsethat of retailing photographic and video equipment2025-04-012026-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:CompanySecretary12025-04-012026-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-03-31http://www.companieshouse.gov.uk/cd:Director12025-04-012026-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2026-03-31http://www.companieshouse.gov.uk/cd:Director22025-04-012026-03-31http://www.companieshouse.gov.uk/pt:CapitalRedemptionReserve2025-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-03-31http://www.companieshouse.gov.uk/pt:CapitalRedemptionReserve2026-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12025-04-012026-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2026-03-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2025-04-012026-03-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-04-012026-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2026-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-03-31http://www.companieshouse.gov.uk/2025-04-012026-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:FRS1022025-04-012026-03-31http://www.companieshouse.gov.uk/2026-03-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-04-012026-03-31http://www.companieshouse.gov.uk/cd:FilletedAccounts2025-04-012026-03-31iso4217:GBPxbrli:sharesxbrli:pure

Registered number: 01617499

Great Western Cameras Limited

ACCOUNTS

FOR THE YEAR ENDED 31/03/2026

Prepared By:

L A Morgan

2 Woodhill Avenue

Portishead

Bristol

BS20 7EX

Great Western Cameras Limited

ACCOUNTS

FOR THE YEAR ENDED 31/03/2026

DIRECTORS

N J Moorcroft

H Moorcroft

SECRETARY

H Moorcroft

REGISTERED OFFICE

4-5 Market Street

Swindon

Swindon

Wiltshire

SN1 1RL

COMPANY DETAILS

Private company limited by shares registered in EW - England and Wales, registered number 01617499

ACCOUNTANTS

L A Morgan

2 Woodhill Avenue

Portishead

Bristol

BS20 7EX

Great Western Cameras Limited

ACCOUNTS
FOR THEYEARENDED31/03/2026
CONTENTS
		Page
Directors' Report		-
Accountants' Report		-
Statement Of Comprehensive Income		-
Balance Sheet		3
Notes To The Accounts		4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account		-
Profit And Loss Account Summaries		-

Great Western Cameras Limited

BALANCE SHEET AT 31/03/2026
						2026				2025
		Notes				£				£
FIXED ASSETS
Tangible assets		2				4,916				3,612
CURRENT ASSETS
Stock				335,532				362,997
Debtors		4		26,978				28,887
Cash at bank and in hand				31,614				36,576
				394,124				428,460
CREDITORS: Amounts falling due within one year		5		321,870				311,284
NET CURRENT ASSETS						72,254				117,176
TOTAL ASSETS LESS CURRENT LIABILITIES						77,170				120,788
CREDITORS: Amounts falling due after more than one year		6				-				6,153
NET ASSETS						77,170				114,635
CAPITAL AND RESERVES
Called up share capital		8				10,000				10,000
Capital redemption reserve		9				17,000				17,000
Profit and loss account						50,170				87,635
SHAREHOLDERS' FUNDS						77,170				114,635
For the year ending 31/03/2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 18/08/2026 and signed on their behalf by
.............................
N J Moorcroft
Director

Great Western Cameras Limited

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31/03/2026

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Equipment		straight line 25%

1c. Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Pension Costs

The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1e. Basis Of Accounting FRS 1021 a

The accounts for the year ended 31 March 2017 were the first accounts that comply with FRS102 Section 1A small entities

1f. Leases

Assets held under finance leases and hire purchase contracts are capitalised in the balance sheet at their fair value and depreciated over their expected useful lives. The interest element of leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease. All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.

Great Western Cameras Limited

2. TANGIBLE FIXED ASSETS
		Equipment		Total
		£		£
Cost
At 01/04/2025		153,825		153,825
Additions		3,295		3,295
At 31/03/2026		157,120		157,120
Depreciation
At 01/04/2025		150,213		150,213
For the year		1,991		1,991
At 31/03/2026		152,204		152,204
Net Book Amounts
At 31/03/2026		4,916		4,916
At 31/03/2025		3,612		3,612

3. STOCK				2026		2025
				£		£
Stock comprises:
Stock				335,532		362,997
				335,532		362,997

4. DEBTORS				2026		2025
				£		£
Amounts falling due within one year
Trade debtors				10,097		14,685
Prepayments				16,881		14,202
				26,978		28,887

Great Western Cameras Limited

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2026		2025
				£		£
UK corporation tax				305		2,646
VAT				3,483		3,942
PAYE control				1,003		2,006
Directors current account				252,101		218,526
Bank Loan				6,128		10,288
Trade creditors				56,195		65,338
Other creditors				-		5,074
Accruals				2,655		3,464
				321,870		311,284

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
				2026		2025
				£		£
Bank loans (unsecured) >1yr				-		6,153
				-		6,153

7. EMPLOYEES
				2026		2025
				No.		No.
Average number of employees				5		5
The average number of employees, including directors, during the year and the previous year was 6 .

8. SHARE CAPITAL				2026		2025
				£		£
Allotted, issued and fully paid:
10000 Ordinary shares of £1 each				10000		10000
				10,000		10,000

Great Western Cameras Limited

9. OTHER RESERVES				2026		2025
				£		£
Capital redemption reserve				17,000		17,000
				17,000		17,000

10. RELATED PARTY TRANSACTIONS

During the year dividends of £20,000 were paid to N J Moorcroft and £20,000 to H Moorcroft. The directors increased their loan to the company by £33,575 to leave £252,101 owing to the directors. It is interest free and has no fixed repayment terms.