REGISTERED NUMBER: 08032857 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2026

FOR

J FERGUSON CAMERA SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J L Ferguson

Mrs A F Ferguson

REGISTERED OFFICE:

225 London Road

Burgess Hill

West Sussex

RH15 9QU

REGISTERED NUMBER:

08032857 (England and Wales)

ACCOUNTANTS:

Peter Lawson & Co.

225 London Road

Burgess Hill

West Sussex

RH15 9QU

FIXED ASSETS

Tangible assets

4

14,778

18,900

CURRENT ASSETS

Debtors

5

2,491

14,946

Cash at bank

74,519

65,860

77,010

80,806

CREDITORS

Amounts falling due within one year

6

19,686

26,385

NET CURRENT ASSETS

57,324

54,421

TOTAL ASSETS LESS CURRENT LIABILITIES

72,102

73,321

PROVISIONS FOR LIABILITIES

3,006

4,064

NET ASSETS

69,096

69,257

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

68,996

69,157

SHAREHOLDERS' FUNDS

69,096

69,257

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7th September 2026 and were signed on its behalf by:

J L Ferguson - Director

Mrs A F Ferguson - Director

1.	STATUTORY INFORMATION

J Ferguson Camera Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st May 2025

95,825

Additions

1,176

At 30th April 2026

97,001

DEPRECIATION

At 1st May 2025

76,925

Charge for year

5,298

At 30th April 2026

82,223

NET BOOK VALUE

At 30th April 2026

14,778

At 30th April 2025

18,900

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

-

9,420

Other debtors

2,491

5,526

2,491

14,946

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade creditors

-

1,448

Taxation and social security

12,388

20,821

Other creditors

7,298

4,116

19,686

26,385

7.	CAPITAL COMMITMENTS

30.4.26

30.4.25

£

£

Contracted but not provided for in the

financial statements

-

-

8.	ULTIMATE CONTROLLING PARTY

The controlling party is J L Ferguson.