T BAILEY LIGHTING & PHOTOGRAPHIC SERVICES LTD


Director	BAILEY, Thomas Michael


Company Secretary	BAILEY, Keith Frederick


Registered Address	The Milking Parlour Hurst Farm
	Dairy Lane
	Crockham Hill
	TN8 6RA


Registered Number	09913748 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		-		1,100
Tangible assets	4		4,755		7,317
			4,755		8,417
Current assets
Debtors	5	314		341
Cash at bank and on hand		9,245		26,313
		9,559		26,654
Creditors amounts falling due within one year	6	(20,044)		(32,189)
Net current assets (liabilities)			(10,485)		(5,535)
Total assets less current liabilities			(5,730)		2,882
Net assets			(5,730)		2,882
Capital and reserves
Called up share capital			200		200
Profit and loss account			(5,930)		2,682
Shareholders' funds			(5,730)		2,882

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 Director acknowledges 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 Director on 17 June 2026, and are signed on its behalf by:

BAILEY, Thomas Michael
Director
Registered Company No. 09913748

T BAILEY LIGHTING & PHOTOGRAPHIC SERVICES LTD

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.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	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.

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.

	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.

	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:

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:

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 January 25	11,000
	At 31 December 25	11,000
	Amortisation and impairment
	At 01 January 25	9,900
	Charge for year	1,100
	At 31 December 25	11,000
	Net book value
	At 31 December 25	-
	At 31 December 24	1,100

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 25	15,176
	At 31 December 25	15,176
	Depreciation and impairment
	At 01 January 25	7,859
	Charge for year	2,562
	At 31 December 25	10,421
	Net book value
	At 31 December 25	4,755
	At 31 December 24	7,317

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	341
Prepayments and accrued income	314	-
Total	314	341

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	29
Taxation and social security	855	5,651
Other creditors	17,909	25,057
Accrued liabilities and deferred income	1,280	1,452
Total	20,044	32,189


	Other Creditors includes loans from directors-; £17,909 (2024 - £25,057)

7.	Share capital
	200 £1 Ordinary share, called up, allocated and paid in full