REGISTERED NUMBER: 03461746 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

PHOTOXPORT GLOBAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D J Fieldhouse

REGISTERED OFFICE:

5 Argosy Court

Scimitar Way

Whitley Business Park

Coventry

CV3 4GA

REGISTERED NUMBER:

03461746 (England and Wales)

ACCOUNTANTS:

Prime

Chartered Accountants

Corner Oak

1 Homer Road

Solihull

B91 3QG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

16,563

21,399

16,563

21,399

CURRENT ASSETS

Stocks

150,466

99,748

Debtors

6

57,789

30,272

Cash at bank

735,685

779,521

943,940

909,541

CREDITORS

Amounts falling due within one year

7

499,375

427,346

NET CURRENT ASSETS

444,565

482,195

TOTAL ASSETS LESS CURRENT LIABILITIES

461,128

503,594

CREDITORS

Amounts falling due after more than one year

8

22,259

36,612

NET ASSETS

438,869

466,982

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

437,869

465,982

SHAREHOLDERS' FUNDS

438,869

466,982

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 30 October 2025 and were signed by:

D J Fieldhouse - Director

1.	STATUTORY INFORMATION

Photoxport Global 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33.33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 4 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 September 2024

and 31 August 2025

6,043

AMORTISATION

At 1 September 2024

and 31 August 2025

6,043

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

64,995

2,048

38,419

7,672

113,134

Additions

-

-

-

559

559

At 31 August 2025

64,995

2,048

38,419

8,231

113,693

DEPRECIATION

At 1 September 2024

52,713

2,048

29,302

7,672

91,735

Charge for year

3,070

-

2,279

46

5,395

At 31 August 2025

55,783

2,048

31,581

7,718

97,130

NET BOOK VALUE

At 31 August 2025

9,212

-

6,838

513

16,563

At 31 August 2024

12,282

-

9,117

-

21,399

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 September 2024

and 31 August 2025

62,787

38,419

101,206

DEPRECIATION

At 1 September 2024

52,253

29,302

81,555

Charge for year

2,633

2,279

4,912

At 31 August 2025

54,886

31,581

86,467

NET BOOK VALUE

At 31 August 2025

7,901

6,838

14,739

At 31 August 2024

10,534

9,117

19,651

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

49,598

23,885

Other debtors

8,191

6,387

57,789

30,272

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,910

10,310

Hire purchase contracts (see note 9)

6,443

6,511

Trade creditors

280,633

199,380

Taxation and social security

27,777

55,715

Other creditors

176,612

155,430

499,375

427,346

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

7,910

Hire purchase contracts (see note 9)

22,259

28,702

22,259

36,612

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

6,443

6,511

Between one and five years

22,259

28,702

28,702

35,213

Non-cancellable

operating leases

2025

2024

£

£

Within one year

9,012

21,500

Between one and five years

-

9,012

9,012

30,512

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D J Fieldhouse.