REGISTERED NUMBER: 13522217 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Rebecca Gordon Art Advisory Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

FIXED ASSETS

Intangible assets

4

7,000

13,000

Tangible assets

5

1,769

2,629

8,769

15,629

CURRENT ASSETS

Debtors

6

1,813

1,604

Cash at bank

58,799

93,089

60,612

94,693

CREDITORS

Amounts falling due within one year

7

19,265

27,688

NET CURRENT ASSETS

41,347

67,005

TOTAL ASSETS LESS CURRENT LIABILITIES

50,116

82,634

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

50,016

82,534

SHAREHOLDERS' FUNDS

50,116

82,634

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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.

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 9 October 2025 and were signed on its behalf by:

Mrs R Gordon - Director

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 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

30,000

AMORTISATION

At 1 August 2024

17,000

Amortisation for year

6,000

At 31 July 2025

23,000

NET BOOK VALUE

At 31 July 2025

7,000

At 31 July 2024

13,000

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 August 2024

3,608

Additions

349

At 31 July 2025

3,957

DEPRECIATION

At 1 August 2024

979

Charge for year

1,209

At 31 July 2025

2,188

NET BOOK VALUE

At 31 July 2025

1,769

At 31 July 2024

2,629

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Prepayments

1,813

1,604

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

107

81

Corporation tax

784

21,145

VAT

4,758

3,615

Directors' current accounts

12,192

1,474

Accrued expenses

1,424

1,373

19,265

27,688

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

80

Ordinary A

£1

80

80

20

Ordinary B

£1

20

20

100

100

9.

RESERVES

Retained

earnings

£

At 1 August 2024

82,534

Deficit for the year

(3,518

)

Dividends

(29,000

)

At 31 July 2025

50,016

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25

31.7.24

£

£

Mrs R Gordon

Balance outstanding at start of year

(673

)

(833

)

Amounts advanced

31,547

73,287

Amounts repaid

(42,480

)

(73,127

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(11,606

)

(673

)

Mr T Gordon

Balance outstanding at start of year

(800

)

(4,000

)

Amounts advanced

215

4,200

Amounts repaid

-

(1,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(585

)

(800

)

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.