1 October 2024 false No description of principal activity Taxfiler 2024.6 10964764 business:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10964764 2024-09-30 10964764 2024-10-01 2025-09-30 10964764 business:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 10964764 business:FilletedAccounts 2024-10-01 2025-09-30 10964764 2025-09-30 10964764 2024-09-30 10964764 core:WithinOneYear 2025-09-30 10964764 core:WithinOneYear 2024-09-30 10964764 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-09-30 10964764 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-09-30 10964764 core:PreviouslyStatedAmount 2025-09-30 10964764 core:PreviouslyStatedAmount 2024-09-30 10964764 business:SmallEntities 2024-10-01 2025-09-30 10964764 business:Director1 2024-10-01 2025-09-30 10964764 countries:EnglandWales 2024-10-01 2025-09-30 10964764 business:RegisteredOffice 2024-10-01 2025-09-30 10964764 core:ComputerEquipment 2024-10-01 2025-09-30 10964764 core:ComputerEquipment 2024-09-30 10964764 core:ComputerEquipment 2025-09-30 10964764 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Company Registration No. 10964764 (England and Wales)
Tom Rooth Fine Art Ltd Unaudited accounts for the year ended 30 September 2025
Tom Rooth Fine Art Ltd Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
817
996
Current assets
Inventories
86,784
83,360
Debtors
5
1,337
1,462
Cash at bank and in hand
14,564
9,814
102,685
94,636
Creditors: amounts falling due within one year
6
(150,791)
(143,179)
Net current liabilities
(48,106)
(48,543)
Net liabilities
(47,289)
(47,547)
Capital and reserves
Profit and loss account
(47,289)
(47,547)
Shareholders' funds
(47,289)
(47,547)
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 6 May 2026 and were signed on its behalf by
Thomas Rooth Director Company Registration No. 10964764
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Tom Rooth Fine Art Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Tom Rooth Fine Art Ltd is a private company, limited by shares, registered in England and Wales, registration number 10964764. 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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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
2,621
At 30 September 2025
2,621
Depreciation
At 1 October 2024
1,625
Charge for the year
179
At 30 September 2025
1,804
Net book value
At 30 September 2025
817
At 30 September 2024
996
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
342
467
Accrued income and prepayments
995
995
1,337
1,462
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Tom Rooth Fine Art Ltd Notes to the Accounts for the year ended 30 September 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
149,491
141,979
Accruals
1,300
1,200
150,791
143,179
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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