Official Images Ltd - Period Ending 2025-12-31

Registration number: 08449105

Official Images Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 31 December 2025

Official Images Ltd

Contents

Company Information	1
Directors' Report	2
Accountants' Report	3
Profit and Loss Account	4
Balance Sheet	5 to 6
Notes to the Unaudited Financial Statements	5

Official Images Ltd

Company Information

Directors

Mr M O'Keefe

Mrs SA O'Keefe

Registered office

8 Stirling Way
Papworth Business Park
Papworth Everard
Cambridgeshire
CB23 3GY

Accountants

Mr John Parker
AIMS Accountants for Business30 Chestnut Close
Brampton
Huntingdon
Cambridgeshire
United Kingdom
PE28 4TP

Official Images Ltd

Directors' Report for the Year Ended 31 December 2025

The directors present their report and the financial statements for the year ended 31 December 2025.

This report has been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and in accordance with FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

Directors of the company

The directors who held office during the year were as follows:

Mr M O'Keefe

Mrs SA O'Keefe

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 21 September 2026 and signed on its behalf by:

.........................................
Mr M O'Keefe
Director

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Official Images Ltd
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Official Images Ltd for the year ended 31 December 2025 as set out on pages 4 to 6 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Official Images Ltd, as a body, in accordance with the terms of our engagement letter dated 1 June 2024. Our work has been undertaken solely to prepare for your approval the accounts of Official Images Ltd and state those matters that we have agreed to state to the Board of Directors of Official Images Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Official Images Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Official Images Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Official Images Ltd. You consider that Official Images Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Official Images Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Mr John Parker
AIMS Accountants for Business
30 Chestnut Close
Brampton
Huntingdon
Cambridgeshire
United Kingdom
PE28 4TP

21 September 2026

Official Images Ltd

Profit and Loss Account for the Year Ended 31 December 2025

	2025 £	2024 £
Turnover	556,953	380,328
Cost of raw materials and consumables	(229,572)	(169,488)
Staff costs	(90,794)	(29,323)
Depreciation and other amounts written off assets	(23,678)	(26,141)
Other charges	(109,842)	(97,874)
Profit before tax	103,067	57,502
Tax on profit	(20,246)	-
Profit for the year	82,821	57,502

Official Images Ltd

(Registration number: 08449105)
Balance Sheet as at 31 December 2025

	2025 £	2024 £
Fixed assets	77,986	80,024
Current assets	77,288	49,238
Prepayments and accrued income	4,376	4,318
Creditors: Amounts falling due within one year	(122,357)	(110,746)
Net current liabilities	(40,693)	(57,190)
Total assets less current liabilities	37,293	22,834
Creditors: Amounts falling due after more than one year	-	(8,241)
Accruals and deferred income	(1,083)	(1,204)
	36,210	13,389
Capital and reserves	36,210	13,389

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
8 Stirling Way
Papworth Business Park
Papworth Everard
Cambridgeshire
CB23 3GY

These financial statements were authorised for issue by the Board on 21 September 2026.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

3	Related party transactions

2 Digital Partnership

The directors of the company are the controlling parties of 2 Digital partnership.

During the year there were various trade transactions between this partnership and the company. At the end of the period the company owed the partnership £11305 (2024 £11430). This amount is included in current libilities.

Official Images Ltd

(Registration number: 08449105)
Balance Sheet as at 31 December 2025

2025	At 1 January 2025 £	Advances to director £	Repayments by director £	At 31 December 2025 £
Advances, net of dividneds	18,387	62,442	(63,045)	17,784

2024

At 1 January 2024
£

Advances to director
£

Repayments by director
£

At 31 December 2024
£

Advances, net of dividneds

23,129

40,258

(45,000)

18,387

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and FRS 105 ‘The Financial Reporting Standard Applicable to the Micro-entities Regime.

Approved and authorised by the Board on 21 September 2026 and signed on its behalf by:

.........................................
Mrs SA O'Keefe
Director

Official Images Ltd

Detailed Profit and Loss Account for the Year Ended 31 December 2025

	2025 £	2024 £
Turnover	556,953	380,328
Cost of sales	(229,572)	(169,488)
Gross profit	327,381	210,840
Gross profit (%)	58.78%	55.44%
Administrative expenses
Employment costs	90,794	29,323
Establishment costs	42,621	37,527
General administrative expenses	50,730	54,793
Finance charges	14,303	11,458
Depreciation costs	23,678	26,141
Other expenses	-	(7,000)
	222,126	152,242
Operating profit	105,255	58,598
Interest payable and similar charges	(2,188)	(1,096)
Profit before tax	103,067	57,502

Official Images Ltd

Detailed Profit and Loss Account for the Year Ended 31 December 2025

2025
£

2024
£


Turnover
Sale of goods, UK	556,216	380,262
Interest received	737	66
	556,953	380,328


Cost of sales
Purchases and direct costs
Purchases	(156,732)	(114,800)
	(156,732)	(114,800)


Employment costs
Wages and salaries (excluding directors)	(5,420)	(3,254)
Directors remuneration	(25,140)	(25,140)
Directors NIC (Employers)	(234)	(929)
Directors pensions (Defined contribution)	(60,000)	-
	(90,794)	(29,323)


Establishment costs
Rent	18,010	18,328
Rates	12,101	11,945
Water rates	291	125
Light, heat and power	2,644	2,494
Insurance	4,424	4,185
Repairs and maintenance	5,151	450
	42,621	37,527


General administrative expenses
Telephone and fax	7,390	6,746
Office expenses	2,660	2,304
Computer software and maintenance costs	8,162	8,101
Printing, postage and stationery	4,749	7,238
Trade subscriptions	3,948	3,282
Charitable donations	1,802	6,099
Sundry expenses	2,048	383
Cleaning	1,680	2,051
Motor expenses	1,349	4,978
Motor insurance	1,217	1,791
Car hire and leasing expenses (Operating leases)	-	2,667
Travel and subsistence	8,832	3,613
Rail, air and taxi fares	142	38
Advertising	4,581	3,504

Official Images Ltd

Detailed Profit and Loss Account for the Year Ended 31 December 2025

2025
£

2024
£


Accountancy fees	2,170	1,998
	50,730	54,793


Finance charges
Bank charges	114	119
Credit card charges	14,189	11,339
	14,303	11,458


Depreciation costs
Depreciation of plant and machinery (owned)	2,280	2,509
Depreciation of fixtures and fittings (owned)	3,261	543
Depreciation of motor vehicles (owned)	16,593	22,124
Depreciation of office equipment (owned)	1,544	965
	23,678	26,141


Other expenses
(Profit)/loss on disposal of tangible fixed assets	-	7,000


Interest payable and similar expenses
Bank interest payable	-	664
Bank loan interest payable	188	432
Other interest payable	2,000	-
	2,188	1,096

Official Images Ltd

iXBRL Detailed Profit and Loss Account for the Year Ended 31 December 2025

	2025 £	2024 £
Turnover/revenue	556,953	380,328
Cost of sales
Purchase of raw materials and consumables	(184,424)	(134,543)
Freight and haulage costs	(45,148)	(34,945)
Gross profit	327,381	210,840
Distribution costs
Administrative expenses
Audit and accountancy other services	(2,170)	(1,998)
Advertising, promotions and marketing costs	(4,581)	(3,504)
Rent, rates and services costs	(30,111)	(30,273)
Utilities costs	(2,935)	(2,619)
Operating lease expenditure	-	(2,667)
Other repairs and maintenance costs	(5,151)	(450)
Cleaning costs	(1,680)	(2,051)
Depreciation of Fixed assets	(23,678)	(26,141)
Vehicle costs	(2,566)	(6,769)
Wages and salaries excluding directors	(5,420)	(3,254)
Salaries and fees, directors	(25,140)	(25,140)
Social security costs, directors	(234)	(929)
Company contributions to money purchase plans, directors	(60,000)	-
Staff costs, directors	(85,374)	(26,069)
Travel and subsistence	(8,974)	(3,651)
Bank charges	(114)	(119)
Insurance costs	(4,424)	(4,185)
IT and computing	(8,162)	(8,101)
Telecommunications	(7,390)	(6,746)
Printing, postage and stationery	(4,749)	(7,238)
Charitable donations	(1,802)	(6,099)
Subscriptions	(3,948)	(3,282)
Other costs	(18,897)	(14,026)
Other operating income
Other items
Gain from disposal of Fixed assets	-	7,000
Profit on ordinary activities before finance charges and interest	105,255	58,598
Interest expense on bank overdraft, bank loans and similar borrowings	(188)	(1,096)
Non-bank interest and similar charges	(2,000)	-

Official Images Ltd

iXBRL Detailed Profit and Loss Account for the Year Ended 31 December 2025

	2025 £	2024 £
Profit on ordinary activities before taxation	103,067	57,502
Tax on profit or loss on ordinary activities	(20,246)	-
Profit for the financial year	82,821	57,502

2024	At 1 January 2024 £	Advances to director £	Repayments by director £	At 31 December 2024 £
Advances, net of dividneds	23,129	40,258	(45,000)	18,387