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THE BILL SKINNER STUDIO LIMITED

Registered Number
03101806
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

THE BILL SKINNER STUDIO LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | SKINNER, Gillian Joy
| SKINNER, Toby William Ronald
| SKINNER, William Francis

Company Secretary | SKINNER, Gillian Joy

Registered Address | 14 High Street
| Otford
| Kent
| TN14 5PQ

Registered Number | 03101806 (England and Wales)

THE BILL SKINNER STUDIO LIMITED
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 22,412 |  |  |  | 31,656
Tangible assets | 4 |  |  | 5,312 |  |  |  | 7,434
|  |  |  | 27,724 |  |  |  | 39,090
Current assets |  |  |  |  |  |  |  |
Stocks |  | 197,003 |  |  |  | 155,076 |  |
Debtors | 5 | 85,399 |  |  |  | 72,895 |  |
Cash at bank and on hand |  | 109,403 |  |  |  | 77,507 |  |
|  | 391,805 |  |  |  | 305,478 |  |
Creditors amounts falling due within one year | 6 | (349,835) |  |  |  | (254,643) |  |
Net current assets (liabilities) |  |  |  | 41,970 |  |  |  | 50,835
Total assets less current liabilities |  |  |  | 69,694 |  |  |  | 89,925
Creditors amounts falling due after one year | 7 |  |  | (33,023) |  |  |  | (52,771)
Provisions for liabilities | 8 |  |  | (7,066) |  |  |  | (7,066)
Net assets |  |  |  | 29,605 |  |  |  | 30,088
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,026 |  |  |  | 1,026
Profit and loss account |  |  |  | 28,579 |  |  |  | 29,062
Shareholders' funds |  |  |  | 29,605 |  |  |  | 30,088

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- 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 and authorised for issue by the Board of Directors on 21 August 2026, and are signed on its behalf by:
SKINNER, Toby William Ronald Director
SKINNER, William Francis Director Registered Company No. 03101806

THE BILL SKINNER STUDIO LIMITED
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.Revenue

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account. Amortisation 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: Website computer costs - 10-20% on cost.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 4.5
| Plant and machinery | 25 |  | -

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less

| Related parties
--- | ---
| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 12 |  | 15

3. | Intangible assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 January 25 | 174,183
| At 31 December 25 | 174,183
| Amortisation and impairment
| At 01 January 25 | 142,527
| Charge for year | 9,244
| At 31 December 25 | 151,771
| Net book value
| At 31 December 25 | 22,412
| At 31 December 24 | 31,656

4. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 January 25 | 164,147
| At 31 December 25 | 164,147
| Depreciation and impairment
| At 01 January 25 | 156,713
| Charge for year | 2,122
| At 31 December 25 | 158,835
| Net book value
| At 31 December 25 | 5,312
| At 31 December 24 | 7,434

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 83,318 |  | 64,305
| Amounts owed by group undertakings | 2,081 |  | 813
| Other debtors | - |  | 7,777
| Total | 85,399 |  | 72,895

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 110,167 |  | 82,666
| Bank borrowings and overdrafts | 25,750 |  | 26,126
| Taxation and social security | 99,891 |  | 89,330
| Other creditors | 106,707 |  | 52,861
| Accrued liabilities and deferred income | 7,320 |  | 3,660
| Total | 349,835 |  | 254,643

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 33,023 |  | 52,771
| Total | 33,023 |  | 52,771

8. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 7,066 |  | 7,066
| Total | 7,066 |  | 7,066

9. | Share capital
--- | ---
| Allotted, issued and fully paid: Number Class Nominal Value 2025 2024 4,000 A Ordinary 25p 1,000 1,000 100 B Ordinary 25p 100 101 1 C Ordinary 25p 0.25 0.25 1 D Ordinary 25p 0.25 0.25 1 E Ordinary 25p 0.25 0.25 1 F Ordinary 25p 0.25 0.25

10. | Controlling party
--- | ---
| The company is controlled by the director Mr W F Skinner.