IRIS Accounts Production v23.3.0.418 13522217 Board of Directors 1.8.22 31.7.23 31.7.23 false true false false false true false Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh135222172022-07-31135222172023-07-31135222172022-08-012023-07-31135222172021-07-20135222172021-07-212022-07-31135222172022-07-3113522217ns10:Originalns15:EnglandWales2022-08-012023-07-3113522217ns14:PoundSterlingns10:Original2022-08-012023-07-3113522217ns10:Originalns10:Director12022-08-012023-07-3113522217ns10:Original2022-08-012023-07-3113522217ns10:Original2023-07-3113522217ns10:Originalns10:PrivateLimitedCompanyLtd2022-08-012023-07-3113522217ns10:Originalns10:SmallEntities2022-08-012023-07-3113522217ns10:Originalns10:AuditExempt-NoAccountantsReport2022-08-012023-07-3113522217ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-08-012023-07-3113522217ns10:SmallCompaniesRegimeForAccountsns10:Original2022-08-012023-07-3113522217ns10:Originalns10:FullAccounts2022-08-012023-07-3113522217ns10:Original12022-08-012023-07-3113522217ns10:Originalns10:OrdinaryShareClass12022-08-012023-07-3113522217ns10:Originalns10:OrdinaryShareClass22022-08-012023-07-3113522217ns10:Originalns10:Director22022-08-012023-07-3113522217ns10:Originalns10:RegisteredOffice2022-08-012023-07-3113522217ns10:Original2022-07-3113522217ns10:Originalns5:CurrentFinancialInstruments2023-07-3113522217ns10:Originalns5:CurrentFinancialInstruments2022-07-3113522217ns5:ShareCapitalns10:Original2023-07-3113522217ns5:ShareCapitalns10:Original2022-07-3113522217ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-07-3113522217ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-07-3113522217ns10:Originalns5:NetGoodwill2022-08-012023-07-3113522217ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-08-012023-07-3113522217ns10:Originalns5:ComputerEquipment2022-08-012023-07-3113522217ns10:Original2021-07-212022-07-3113522217ns10:Originalns5:NetGoodwill2022-07-3113522217ns10:Originalns5:NetGoodwill2023-07-3113522217ns10:Originalns5:NetGoodwill2022-07-3113522217ns10:Originalns5:ComputerEquipment2022-07-3113522217ns10:Originalns5:ComputerEquipment2023-07-3113522217ns10:Originalns5:ComputerEquipment2022-07-3113522217ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-07-3113522217ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-07-3113522217ns10:Originalns10:OrdinaryShareClass12023-07-3113522217ns10:Originalns10:OrdinaryShareClass22023-07-3113522217ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-07-3113522217ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-08-012023-07-3113522217ns10:Original1ns10:Director12022-07-3113522217ns10:Original1ns10:Director12021-07-2013522217ns10:Original1ns10:Director12022-08-012023-07-3113522217ns10:Original1ns10:Director12021-07-212022-07-3113522217ns10:Original1ns10:Director12023-07-3113522217ns10:Original1ns10:Director12022-07-3113522217ns10:Originalns10:Director222022-07-3113522217ns10:Originalns10:Director222021-07-2013522217ns10:Originalns10:Director222022-08-012023-07-3113522217ns10:Originalns10:Director222021-07-212022-07-3113522217ns10:Originalns10:Director222023-07-3113522217ns10:Originalns10:Director222022-07-31
REGISTERED NUMBER: 13522217 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2023

for

Rebecca Gordon Art Advisory Limited

Rebecca Gordon Art Advisory Limited (Registered number: 13522217)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Rebecca Gordon Art Advisory Limited

Company Information
for the Year Ended 31 July 2023







DIRECTORS: Mrs R Gordon
Mr T Gordon





REGISTERED OFFICE: Solent House
107A Alma Road
Southampton
SO14 6UY





REGISTERED NUMBER: 13522217 (England and Wales)





ACCOUNTANTS: Thomas Croft Limited
Accountants And Taxation Consultants
Solent House
107a Alma Road
Portswood
Southampton
Hampshire
SO14 6UY

Rebecca Gordon Art Advisory Limited (Registered number: 13522217)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 19,000 25,000
Tangible assets 5 102 187
19,102 25,187

CURRENT ASSETS
Debtors 6 996 15,150
Cash at bank 71,428 122,693
72,424 137,843
CREDITORS
Amounts falling due within one year 7 14,151 79,395
NET CURRENT ASSETS 58,273 58,448
TOTAL ASSETS LESS CURRENT
LIABILITIES

77,375

83,635

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 77,275 83,535
SHAREHOLDERS' FUNDS 77,375 83,635

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 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.

Rebecca Gordon Art Advisory Limited (Registered number: 13522217)

Balance Sheet - continued
31 July 2023


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 2 November 2023 and were signed on its behalf by:





Mrs R Gordon - Director


Rebecca Gordon Art Advisory Limited (Registered number: 13522217)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Rebecca Gordon Art Advisory 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of five years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Rebecca Gordon Art Advisory Limited (Registered number: 13522217)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2022
and 31 July 2023 30,000
AMORTISATION
At 1 August 2022 5,000
Amortisation for year 6,000
At 31 July 2023 11,000
NET BOOK VALUE
At 31 July 2023 19,000
At 31 July 2022 25,000

5. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 August 2022
and 31 July 2023 258
DEPRECIATION
At 1 August 2022 71
Charge for year 85
At 31 July 2023 156
NET BOOK VALUE
At 31 July 2023 102
At 31 July 2022 187

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors - 14,154
Prepayments 996 996
996 15,150

Rebecca Gordon Art Advisory Limited (Registered number: 13522217)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade creditors 109 -
Corporation tax 6,944 21,719
VAT 975 17,928
Directors' current accounts 4,833 38,528
Accrued expenses 1,290 1,220
14,151 79,395

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.23 31.7.22
value: £    £   
80 Ordinary A £1 80 80
20 Ordinary B £1 20 20
100 100

9. RESERVES
Retained
earnings
£   

At 1 August 2022 83,535
Profit for the year 23,740
Dividends (30,000 )
At 31 July 2023 77,275

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 July 2023 and the period ended 31 July 2022:

31.7.23 31.7.22
£    £   
Mrs R Gordon
Balance outstanding at start of year (36,528 ) -
Amounts advanced 67,976 680
Amounts repaid (32,281 ) (37,208 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (833 ) (36,528 )

Rebecca Gordon Art Advisory Limited (Registered number: 13522217)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mr T Gordon
Balance outstanding at start of year (2,000 ) -
Amounts repaid (2,000 ) (2,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (4,000 ) (2,000 )

11. RELATED PARTY DISCLOSURES

The company was under the control of Mrs R and Mr T Gordon throughout the current period. Mrs R Gordon is the majority shareholder and managing director.

No transactions with related parties were undertaken such as are required to be disclosed under Section 1a (Small Entities) for Financial Reporting Standard 102.