1 March 2025 false No description of principal activity Taxfiler 2024.6 SC759727business:PrivateLimitedCompanyLtd2025-03-012026-02-28 SC7597272025-02-28 SC7597272025-03-012026-02-28 SC759727business:AuditExemptWithAccountantsReport2025-03-012026-02-28 SC759727business:AbridgedAccounts2025-03-012026-02-28 SC7597272026-02-28 SC759727business:Director12025-03-012026-02-28 SC759727business:Director22025-03-012026-02-28 SC759727business:RegisteredOffice2025-03-012026-02-28 SC7597272025-02-28 SC759727core:WithinOneYear2026-02-28 SC759727core:WithinOneYear2025-02-28 SC759727core:ShareCapitalcore:PreviouslyStatedAmount2026-02-28 SC759727core:ShareCapitalcore:PreviouslyStatedAmount2025-02-28 SC759727core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-02-28 SC759727core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-02-28 SC759727core:PreviouslyStatedAmount2026-02-28 SC759727core:PreviouslyStatedAmount2025-02-28 SC759727business:SmallEntities2025-03-012026-02-28 SC759727countries:Scotland2025-03-012026-02-28 SC759727core:PlantMachinery2025-03-012026-02-28 SC759727core:MotorVehicles2025-03-012026-02-28 SC7597272024-03-012025-02-28 iso4217:GBP xbrli:pure
Company Registration No. SC759727 (Scotland)
Matthew Smith Photography Ltd Unaudited accounts for the year ended 28 February 2026
Matthew Smith Photography Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Matthew Smith Photography Ltd Company Information for the year ended 28 February 2026
Directors
Mr M Smith Mrs J Smith
Company Number
SC759727 (Scotland)
Registered Office
27 South Quarry Mews Gorebridge Midlothian EH23 4GW
Accountants
GF Accountancy Services Ltd 4 Rowanhill Way Port Seton East Lothian EH32 0SZ
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Matthew Smith Photography Ltd for the year ended 28 February 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Matthew Smith Photography Ltd for the year ended 28 February 2026 as set out on pages 5 - 6 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
GF Accountancy Services Ltd Chartered Certified Accountants 4 Rowanhill Way Port Seton East Lothian EH32 0SZ 24 September 2026
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Matthew Smith Photography Ltd Statement of financial position as at 28 February 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
5,610 
8,044 
Current assets
Debtors
20 
13 
Cash at bank and in hand
1,379 
2,610 
1,399 
2,623 
Creditors: amounts falling due within one year
(2,160)
(4,722)
Net current liabilities
(761)
(2,099)
Net assets
4,849 
5,945 
Capital and reserves
Called up share capital
20 
20 
Profit and loss account
4,829 
5,925 
Shareholders' funds
4,849 
5,945 
For the year ending 28 February 2026 the company was entitled to exemption from audit 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2026 and were signed on its behalf by
Mr M Smith Director Company Registration No. SC759727
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Matthew Smith Photography Ltd Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
Matthew Smith Photography Ltd is a private company, limited by shares, registered in Scotland, registration number SC759727. The registered office is 27 South Quarry Mews, Gorebridge, Midlothian, EH23 4GW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Motor vehicles
20% Straight Line
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 March 2025
12,222 
At 28 February 2026
12,222 
Depreciation
At 1 March 2025
4,178 
Charge for the year
2,434 
At 28 February 2026
6,612 
Net book value
At 28 February 2026
5,610 
At 28 February 2025
8,044 
5
Average number of employees
During the year the average number of employees was 1 (2025: 0).
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