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Registered number: 07171165
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2025
| SUNBEAM PHOTOGRAPHIC LIMITED
SUNBEAM PHOTOGRAPHIC LIMITED |  |
COMPANY INFORMATION
Directors | L Le Gaillard
| J Lombrail
Registered number | 07171165
Registered office | 79 Barlby Road
| London
| W10 6AZ
Accountants | Menzies LLP
| Chartered Accountants
| Victoria House
| 50-58 Victoria Road
| Farnborough
| Hampshire
| GU14 7PG
SUNBEAM PHOTOGRAPHIC LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 8
SUNBEAM PHOTOGRAPHIC LIMITED REGISTERED NUMBER:07171165 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 1,124 |  | 1,624
Tangible assets | 5 |  | 1,659,578 |  | 1,954,570
Investment property | 6 |  | 8,325,000 |  | 8,325,000
|  |  | 9,985,702 |  | 10,281,194
Current assets |  |  |  |  |
Stocks |  | 54,192 |  | 69,703 |
Debtors: amounts falling due within one year | 7 | 6,654,445 |  | 6,859,359 |
Cash at bank and in hand |  | 417,282 |  | 106,250 |
|  | 7,125,919 |  | 7,035,312 |
Creditors: amounts falling due within one year | 8 | (4,720,911) |  | (4,485,665) |
Net current assets |  |  | 2,405,008 |  | 2,549,647
Total assets less current liabilities |  |  | 12,390,710 |  | 12,830,841
Creditors: amounts falling due after more than one year | 9 |  | (6,078,882) |  | (6,195,010)
Provisions for liabilities |  |  |  |  |
Deferred tax | 10 |  | (794,155) |  | (871,370)
Net assets |  |  | 5,517,673 |  | 5,764,461
Capital and reserves |  |  |  |  |
Allotted, called up and fully paid share capital |  |  | 1,501 |  | 1,501
Share premium account |  |  | 999,500 |  | 999,500
Revaluation reserve |  |  | 4,193,106 |  | 4,193,106
Profit and loss account |  |  | 323,566 |  | 570,354
|  |  | 5,517,673 |  | 5,764,461
Page 1
SUNBEAM PHOTOGRAPHIC LIMITED REGISTERED NUMBER:07171165 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ L Le Gaillard
Director
Date: 25 August 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
SUNBEAM PHOTOGRAPHIC LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Sunbeam Photographic Limited is a private company limited by shares incorporated in the United Kingdom and registered in England and Wales. The address of the registered office, which is also the principal place of business, is disclosed on the company information page. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentational currency The Company's functional and presentational currency is GBP, and is rounded to the nearest pound sterling. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.4 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of Income and Retained Earnings over its useful economic life of 10 years. Page 3
SUNBEAM PHOTOGRAPHIC LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is provided on the following basis:
|  |  |  | Improvements to property | - | 2 - 20% straight line
|  |  |  | Plant and machinery | - | 20% straight line
|  |  |  | Fixtures and fittings | - | 20% straight line
|  |  |  | Office equipment | - | 20% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the reporting date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.7 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.8 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss. Page 4
SUNBEAM PHOTOGRAPHIC LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
| The average monthly number of employees, including Directors, during the year was 46 (2024 - 58).
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 January 2025 | 5,000
| At 31 December 2025 | 5,000
| Amortisation |
| At 1 January 2025 | 3,376
| Charge for the year | 500
| At 31 December 2025 | 3,876
| Net book value |
| At 31 December 2025 | 1,124
| At 31 December 2024 | 1,624
Page 5
SUNBEAM PHOTOGRAPHIC LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
| 5. | Tangible fixed assets
|  | Improvements to property | Plant and machinery | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 January 2025 | 663,467 | 607,165 | 1,428,747 | 56,524 | 2,755,903
| Additions | 140,170 | 20,785 | 13,201 | 6,763 | 180,919
| At 31 December 2025 | 803,637 | 627,950 | 1,441,948 | 63,287 | 2,936,822
| Depreciation |  |  |  |  |
| At 1 January 2025 | 54,901 | 135,078 | 579,299 | 32,055 | 801,333
| Charge for the year | 57,810 | 123,843 | 286,003 | 8,255 | 475,911
| At 31 December 2025 | 112,711 | 258,921 | 865,302 | 40,310 | 1,277,244
| Net book value |  |  |  |  |
| At 31 December 2025 | 690,926 | 369,029 | 576,646 | 22,977 | 1,659,578
| At 31 December 2024 | 608,566 | 472,087 | 849,448 | 24,469 | 1,954,570
6. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 January 2025 | 8,325,000
| At 31 December 2025 | 8,325,000
The 2025 valuations were made by the Directors, on an open market value basis.
Page 6
SUNBEAM PHOTOGRAPHIC LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 63,345 | 167,405
| Amounts owed by group undertakings | 6,421,754 | 6,530,793
| Amounts owed by associated undertakings | 74,087 | 77,668
| Other debtors | 2,199 | 2,280
| Prepayments and accrued income | 93,060 | 81,213
|  | 6,654,445 | 6,859,359
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 517,864 | 370,000
| Trade creditors | 653,433 | 670,933
| Amounts owed to group undertakings | 36,500 | -
| Amounts owed to associates | 178,579 | -
| Amounts owed to other participating interests | 1,309,153 | 1,239,990
| Other taxation and social security | 312,122 | 318,742
| Other creditors | 1,611,381 | 1,661,694
| Accruals and deferred income | 101,879 | 224,306
|  | 4,720,911 | 4,485,665
| Included within other creditors due within one year are loans due to the Directors, amounting to £1,589,044 (2024 - £1,646,259). These loans are unsecured and interest free. The bank loan is secured via a fixed and floating charge over the freehold property held by the Company.
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 6,078,882 | 6,195,010
| The bank loan is secured via a fixed and floating charge over the freehold property held by the Company.
Page 7
SUNBEAM PHOTOGRAPHIC LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
10. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (871,370) | (1,162,635)
| Charged to profit or loss | 77,215 | 291,265
| At end of year | (794,155) | (871,370)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (366,674) | (443,057)
| Tax losses carried forward | 792,614 | 791,782
| Pension surplus | 553 | 553
| Unrealised gain on property revaluation | (1,220,648) | (1,220,648)
|  | (794,155) | (871,370)
11. | Related party transactions
| At the balance sheet date, there is a loan due to a close family member of one of the Directors of £1,309,153 (2024: £1,239,990). The loan is interest free and repayable on demand.
Page 8