1 October 2024 false No description of principal activity Taxfiler 2024.6 11524897 business:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 11524897 2024-09-30 11524897 2024-10-01 2025-09-30 11524897 business:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 11524897 business:FilletedAccounts 2024-10-01 2025-09-30 11524897 2025-09-30 11524897 2024-09-30 11524897 core:WithinOneYear 2025-09-30 11524897 core:WithinOneYear 2024-09-30 11524897 core:ShareCapital core:PreviouslyStatedAmount 2025-09-30 11524897 core:ShareCapital core:PreviouslyStatedAmount 2024-09-30 11524897 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-09-30 11524897 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-09-30 11524897 core:PreviouslyStatedAmount 2025-09-30 11524897 core:PreviouslyStatedAmount 2024-09-30 11524897 business:SmallEntities 2024-10-01 2025-09-30 11524897 business:Director1 2024-10-01 2025-09-30 11524897 countries:EnglandWales 2024-10-01 2025-09-30 11524897 business:RegisteredOffice 2024-10-01 2025-09-30 11524897 core:ComputerEquipment 2024-10-01 2025-09-30 11524897 core:ComputerEquipment 2024-09-30 11524897 core:ComputerEquipment 2025-09-30 11524897 core:AfterOneYear 2025-09-30 11524897 core:AfterOneYear 2024-09-30 11524897 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Tom Rooth Designs Ltd Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,048
1,278
Current assets
Inventories
15,000
15,000
Debtors
5
1,410
281
Cash at bank and in hand
17,496
9,458
33,906
24,739
Creditors: amounts falling due within one year
6
(69,055)
(72,107)
Net current liabilities
(35,149)
(47,368)
Net liabilities
(34,101)
(46,090)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(34,201)
(46,190)
Shareholders' funds
(34,101)
(46,090)
For the year ending 30 September 2025 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 and authorised for issue on 22 March 2026 and were signed on its behalf by
Thomas Rooth Director Company Registration No. 11524897
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Tom Rooth Designs Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Tom Rooth Designs Ltd is a private company, limited by shares, registered in England and Wales, registration number 11524897. The registered office is C K's Supermarkets, Rhoshendre, Waunfawr, Aberystwyth, Dyfed, SY23 3QH, Wales.
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
These financial statements for the year ended 30 September 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 October 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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:
Computer equipment
18%
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 October 2024
4,448
At 30 September 2025
4,448
Depreciation
At 1 October 2024
3,170
Charge for the year
230
At 30 September 2025
3,400
Net book value
At 30 September 2025
1,048
At 30 September 2024
1,278
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Tom Rooth Designs Ltd Notes to the Accounts for the year ended 30 September 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
1,129
-
Trade debtors
-
281
1,129
281
Amounts falling due after more than one year
Trade debtors
281
-
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
-
(1,531)
Trade creditors
-
84
Other creditors
68,425
73,554
Accruals
630
-
69,055
72,107
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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