REGISTERED NUMBER: 08171616 (England and Wales)

Financial Statements

for the Year Ended 30th September 2025

for

MARK RASMUSSEN NUMISMATIST LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M C S Rasmussen

REGISTERED OFFICE:

Redhill Chambers

2d High Street

Redhill

Surrey

RH1 1RJ

REGISTERED NUMBER:

08171616 (England and Wales)

ACCOUNTANTS:

Cheeld Wheeler & Co

Chartered Certified Accountants

Redhill Chambers

2d High Street

Redhill

Surrey

RH1 1RJ

FIXED ASSETS

Intangible assets

4

9,000

24,000

Tangible assets

5

-

-

9,000

24,000

CURRENT ASSETS

Stocks

6

216,726

295,000

Debtors

7

32,655

108,897

Cash at bank

232,640

133,796

482,021

537,693

CREDITORS

Amounts falling due within one year

8

42,978

86,710

NET CURRENT ASSETS

439,043

450,983

TOTAL ASSETS LESS CURRENT LIABILITIES

448,043

474,983

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

447,943

474,883

SHAREHOLDERS' FUNDS

448,043

474,983

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28th April 2026 and were signed by:

M C S Rasmussen - Director

1.	STATUTORY INFORMATION

Mark Rasmussen Numismatist 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.

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 arose on the company's acquisition of a business in 2013, and is currently being amortised at the rate of 10% on cost.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment

-

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 tax only. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st October 2024

and 30th September 2025

150,000

AMORTISATION

At 1st October 2024

126,000

Charge for year

15,000

At 30th September 2025

141,000

NET BOOK VALUE

At 30th September 2025

9,000

At 30th September 2024

24,000

5.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1st October 2024

and 30th September 2025

5,567

DEPRECIATION

At 1st October 2024

and 30th September 2025

5,567

NET BOOK VALUE

At 30th September 2025

-

At 30th September 2024

-

6.

STOCKS

2025

2024

£

£

Stock of coins

216,726

295,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

31,115

95,264

Other debtors

-

12,000

Prepayments

1,540

1,633

32,655

108,897

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

35,740

80,886

Social security and other taxes

698

890

VAT

3,473

1,480

Directors' current accounts

157

604

Accrued expenses

2,910

2,850

42,978

86,710

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	ULTIMATE CONTROLLING PARTY

The controlling party is M C S Rasmussen.