xbrl

12847892falsePUBLIC HOUSE MANAGEMENT2024-09-012025-08-31http://www.companieshouse.gov.uk/2024-08-31http://www.companieshouse.gov.uk/pt:PlantMachinery2024-08-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-08-31http://www.companieshouse.gov.uk/cd:Director12024-09-012025-08-31http://www.companieshouse.gov.uk/pt:PlantMachinery2025-08-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-08-31http://www.companieshouse.gov.uk/cd:Director22024-09-012025-08-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-09-012025-08-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-09-012025-08-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-09-012025-08-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-08-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-08-31http://www.companieshouse.gov.uk/2024-09-012025-08-31http://www.companieshouse.gov.uk/2024-08-31http://www.companieshouse.gov.uk/cd:FRS1022024-09-012025-08-31http://www.companieshouse.gov.uk/2025-08-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-09-012025-08-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-09-012025-08-31iso4217:GBPxbrli:sharesxbrli:pure


Registered number: 12847892






GERTOM LTD


ACCOUNTS

FOR THE YEAR ENDED 31/08/2025
























Prepared By:
Victor Stewart
The White House
164 Bridge Road
Sarisbury Green
Hampshire
SO31 7EH


ACCOUNTS
FOR THE YEAR ENDED 31/08/2025





DIRECTORS
Thomas Smyth
Gary Phibbs - Appointed 02/08/2023


REGISTERED OFFICE
THE WHITE HOUSE
164 BRIDGE ROAD
SARISBURY GREEN
SOUTHAMPTON
SO31 7EH


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 12847892



ACCOUNTANTS
Victor Stewart
The White House
164 Bridge Road
Sarisbury Green
Hampshire
SO31 7EH


ACCOUNTS
FOR THEYEARENDED31/08/2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/08/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	3		5,249		6,561

CURRENT ASSETS
Stock		4,675		4,250
Cash at bank and in hand		43,083		22,892
		47,758		27,142
CREDITORS: Amounts falling due within one year	5	82,637		100,976
NET CURRENT LIABILITIES			(34,879)		(73,834)
TOTAL ASSETS LESS CURRENT LIABILITIES			(29,630)		(67,273)


CREDITORS: Amounts falling due after more than one year	6		1,230		1,230

NET LIABILITIES			(30,860)		(68,503)

CAPITAL AND RESERVES

Called up share capital	7		2		2
Profit and loss account			(30,862)		(68,505)
SHAREHOLDERS' FUNDS			(30,860)		(68,503)

For the year ending 31/08/2025 the company was entitled to exemption 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 directors acknowledge their 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 21/05/2026 and signed on their behalf by



.............................
Thomas Smyth
Director





1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and Machinery		20%





1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .





1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.





3. TANGIBLE FIXED ASSETS

	Plant and
	Machinery	Total
	£	£
Cost
At 01/09/2024	12,500	12,500
At 31/08/2025	12,500	12,500
Depreciation
At 01/09/2024	5,939	5,939
For the year	1,312	1,312
At 31/08/2025	7,251	7,251
Net Book Amounts
At 31/08/2025	5,249	5,249
At 31/08/2024	6,561	6,561





4. STOCK	2025	2024
	£	£
Stock comprises:

Stock	4,675	4,250
	4,675	4,250





5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
VAT	4,073	3,101
PAYE control	-	444
Directors current account	61,173	71,173
Directors current account	10,876	20,876
Trade creditors	6,215	5,082
Accruals	300	300
	82,637	100,976





6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2025	2024
	£	£
Due to group companies >1yr	1,230	1,230
	1,230	1,230





7. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
2 Class 1 shares of £1 each	2	2
	2	2

New shares issued during period:
1 Class 1 shares of £1 each	1	1





2. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	6	6