Rotzler (UK) Limited 01501629 false 2022-07-01 2023-06-30 2023-06-30 The principal activity of the company is that of Non-specialised wholesale trade Digita Accounts Production Advanced 6.30.9574.0 true 01501629 2022-07-01 2023-06-30 01501629 2023-06-30 01501629 bus:OrdinaryShareClass1 bus:OtherShareType 2023-06-30 01501629 core:CurrentFinancialInstruments 2023-06-30 01501629 core:CurrentFinancialInstruments core:WithinOneYear 2023-06-30 01501629 bus:SmallEntities 2022-07-01 2023-06-30 01501629 bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 01501629 bus:FullAccounts 2022-07-01 2023-06-30 01501629 bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 01501629 bus:RegisteredOffice 2022-07-01 2023-06-30 01501629 bus:Director1 2022-07-01 2023-06-30 01501629 bus:OrdinaryShareClass1 bus:OtherShareType 2022-07-01 2023-06-30 01501629 bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 01501629 countries:AllCountries 2022-07-01 2023-06-30 01501629 2021-07-01 2022-06-30 01501629 2022-06-30 01501629 bus:OrdinaryShareClass1 bus:OtherShareType 2022-06-30 01501629 core:CurrentFinancialInstruments 2022-06-30 01501629 core:CurrentFinancialInstruments core:WithinOneYear 2022-06-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 01501629

Rotzler (UK) Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 30 June 2023

 

Rotzler (UK) Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 5

 

Rotzler (UK) Limited

Company Information

Director

Mrs Kathryn Ann Shoesmith

Registered office

Unit 3 Foundry Place
Old Tiffield Road
Towcester
Northamptonshire
NN12 6FP

Accountants

KRW Accountants Ltd
The Mill
Pury Hill Business Park
Alderton Road
Towcester
NN12 7LS

 

Rotzler (UK) Limited

(Registration number: 01501629)
Balance Sheet as at 30 June 2023

Note

2023
£

2022
£

Current assets

 

Debtors

4

124,512

127,067

Creditors: Amounts falling due within one year

5

(137,737)

(137,665)

Total assets less current liabilities

 

(13,225)

(10,598)

Provisions for liabilities

-

(2,195)

Net liabilities

 

(13,225)

(12,793)

Capital and reserves

 

Called up share capital

100

100

Retained earnings

(13,325)

(12,893)

Shareholders' deficit

 

(13,225)

(12,793)

For the financial year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the director on 16 October 2023
 

.........................................
Mrs Kathryn Ann Shoesmith
Director

 

Rotzler (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2023

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Unit 3 Foundry Place
Old Tiffield Road
Towcester
Northamptonshire
NN12 6FP
England

These financial statements were authorised for issue by the director on 16 October 2023.

The company registration number is 01501629

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

Rotzler (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2023

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. The company subsequently considers the recoverable value of the trade debtors. When assessing impairment of trade debtors, management considers factors including the current credit rating of the debtor, the ageing profile of debtors and historical experience.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2022 - 1).

4

Debtors

Current

Note

2023
£

2022
£

Amounts owed by related parties

124,512

124,872

Other debtors

 

-

2,195

 

Rotzler (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2023

5

Creditors

Creditors: amounts falling due within one year

Note

2023
£

2022
£

Due within one year

 

Amounts owed to group undertakings and undertakings in which the company has a participating interest

137,233

137,233

Accruals and deferred income

 

504

432

 

137,737

137,665

6

Share capital

Allotted, called up and fully paid shares

 

2023

2022

 

No.

£

No.

£

Ordinary of £1 each

100

100

100

100