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REGISTERED NUMBER: 11531824 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Deborah Coltham Rare Books Ltd

Deborah Coltham Rare Books Ltd (Registered number: 11531824)






Contents of the Financial Statements
for the year ended 30 September 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Deborah Coltham Rare Books Ltd

Company Information
for the year ended 30 September 2024







DIRECTOR: Mrs D Coltham





REGISTERED OFFICE: Stanley House
49 Dartford Road
Sevenoaks
Kent
TN13 3TE





REGISTERED NUMBER: 11531824 (England and Wales)





ACCOUNTANTS: ah partnership
Chartered Accountants
Stanley House
49 Dartford Road
Sevenoaks
Kent
TN13 3TE

Deborah Coltham Rare Books Ltd (Registered number: 11531824)

Statement of Financial Position
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 302
Tangible assets 5 923 517
923 819

CURRENT ASSETS
Stocks 95,144 83,821
Debtors 6 7,731 13,617
Cash at bank 73 71
102,948 97,509
CREDITORS
Amounts falling due within one year 7 99,208 89,712
NET CURRENT ASSETS 3,740 7,797
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,663

8,616

CREDITORS
Amounts falling due after more than one year 8 (22,685 ) (26,967 )

PROVISIONS FOR LIABILITIES (175 ) -
NET LIABILITIES (18,197 ) (18,351 )

Deborah Coltham Rare Books Ltd (Registered number: 11531824)

Statement of Financial Position - continued
30 September 2024

2024 2023
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 11 (18,297 ) (18,451 )
SHAREHOLDERS' FUNDS (18,197 ) (18,351 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 26 June 2025 and were signed by:





Mrs D Coltham - Director


Deborah Coltham Rare Books Ltd (Registered number: 11531824)

Notes to the Financial Statements
for the year ended 30 September 2024

1. STATUTORY INFORMATION

Deborah Coltham Rare Books Ltd 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.
Plant and machinery etc - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.


Deborah Coltham Rare Books Ltd (Registered number: 11531824)

Notes to the Financial Statements - continued
for the year ended 30 September 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 1 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 October 2023
and 30 September 2024 1,395
AMORTISATION
At 1 October 2023 1,093
Charge for year 302
At 30 September 2024 1,395
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 302

Deborah Coltham Rare Books Ltd (Registered number: 11531824)

Notes to the Financial Statements - continued
for the year ended 30 September 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 2,181
Additions 714
At 30 September 2024 2,895
DEPRECIATION
At 1 October 2023 1,664
Charge for year 308
At 30 September 2024 1,972
NET BOOK VALUE
At 30 September 2024 923
At 30 September 2023 517

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 6,005 11,710
Other debtors 1,726 1,907
7,731 13,617

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 9) 11,537 13,240
Trade creditors 3,243 3,230
Taxation and social security 473 1,195
Other creditors 83,955 72,047
99,208 89,712

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans (see note 9) 22,685 26,967

Deborah Coltham Rare Books Ltd (Registered number: 11531824)

Notes to the Financial Statements - continued
for the year ended 30 September 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2024 2023
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 4,229 8,736

9. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 6,923 8,682
Bank loans 4,614 4,558
11,537 13,240

Amounts falling due between one and two years:
Bank loans - 1-2 years 4,614 4,558

Amounts falling due between two and five years:
Bank loans - 2-5 years 13,842 13,673

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 4,229 8,736

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
50 Ordinary Class A shares £1 50 50
50 Ordinary Class B shares £1 50 50
100 100

Deborah Coltham Rare Books Ltd (Registered number: 11531824)

Notes to the Financial Statements - continued
for the year ended 30 September 2024

11. RESERVES
Retained
earnings
£   

At 1 October 2023 (18,451 )
Profit for the year 154
At 30 September 2024 (18,297 )

12. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs D Coltham.

The ultimate controlling party is Mrs D Coltham.

13. GOING CONCERN

Although the balance sheet shows an excess of liabilities over assets, the director considers that the Financial Statements should continue to be prepared on a going concern basis as part of the liabilities (see Other Creditors of £83,955) included loans from the Director of £81,274 to support the Company during the difficult trading conditions of the Covid pandemic. The director does not intend withdrawing these loan monies until the company is in a financial position to make the repayment.