REGISTERED NUMBER: 04810022 (England and Wales)

Financial Statements

for the Year Ended 30 September 2025

for

CAMPDEN GALLERY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr R G Cohen

SECRETARY:

Mrs C A Cohen

REGISTERED OFFICE:

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

REGISTERED NUMBER:

04810022 (England and Wales)

ACCOUNTANTS:

JLA Accountants

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

FIXED ASSETS

Tangible assets

4

4,697

6,078

CURRENT ASSETS

Debtors

5

41,679

7,983

CREDITORS

Amounts falling due within one year

6

100,982

98,146

NET CURRENT LIABILITIES

(59,303

)

(90,163

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(54,606

)

(84,085

)

CREDITORS

Amounts falling due after more than one year

7

8,829

8,829

NET LIABILITIES

(63,435

)

(92,914

)

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

(63,535

)

(93,014

)

SHAREHOLDERS' FUNDS

(63,435

)

(92,914

)

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

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

The financial statements were approved by the director and authorised for issue on 21 October 2026 and were signed by:

Mr R G Cohen - Director

1.	STATUTORY INFORMATION

Campden Gallery 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents commissions earned on sales of artwork, excluding value added tax.

Tangible fixed assets

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

Short leasehold

-

5% on reducing balance

Fixtures and fittings

-

10% on cost

Computer equipment

-

25% 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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Short

to

and

Computer

leasehold

property

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

and 30 September 2025

31,284

42,855

12,474

4,436

91,049

DEPRECIATION

At 1 October 2024

26,642

42,855

12,050

3,424

84,971

Charge for year

232

-

253

896

1,381

At 30 September 2025

26,874

42,855

12,303

4,320

86,352

NET BOOK VALUE

At 30 September 2025

4,410

-

171

116

4,697

At 30 September 2024

4,642

-

424

1,012

6,078

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

as restated

£

£

Other debtors

38,162

6,500

Prepayments and accrued income

3,517

1,483

41,679

7,983

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

as restated

£

£

Bank loans and overdrafts (see note 8)

34,503

31,725

Trade creditors

59,194

60,394

Tax

447

-

VAT

793

1,117

Other creditors

545

666

Directors' current accounts

-

145

Accrued expenses

5,500

4,099

100,982

98,146

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

as restated

£

£

Bank loans (see note 8)

8,829

8,829

8.

LOANS

An analysis of the maturity of loans is given below:

30.9.25

30.9.24

as restated

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

24,033

20,746

Bank loans

10,470

10,979

34,503

31,725

Amounts falling due between one and two years:

Bank loans - 1-2 years

8,829

8,829

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

as restated

£

£

Bank loans

-

691

Loans totalling £691 (2023: £8,475) are secured by a fixed and floating charge on the company assets.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

as restated

£

£

96

A Ordinary

£1

96

96

1

B Ordinary

£1

1

1

1

C Ordinary

£1

1

1

1

D Ordinary

£1

1

1

1

E Ordinary

£1

1

1

100

100

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr R G Cohen.