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Reports Dated : 14/02/2024 Registered Number: 07327218
England & Northern Ireland

 

 

 

ROTOMACHINES LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2022

End date: 30 September 2023
Director Neil Andrew Jarvis
Registered Number 07327218
Registered Office 61a High Street South
Rushden
Northants
NN10 0RA
Accountants Denton Tavara Limited
61a High Street South
Rushden
Northants
NN10 0RA
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 30 September 2023.
Principal activities
The principal activity of the company during the financial year was that of engineering.
Director
The director who served the company throughout the year was as follows:
Neil Andrew Jarvis
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions
Additional Notes
The company was dormant until 16 December 2022 when it commenced trading.

On behalf of the board.


----------------------------------
Neil Andrew Jarvis
Director

Date approved: 14 February 2024
2
Accountants report
You consider that the company is exempt from an audit for the year ended 30 September 2023 . You have acknowledged, on the Statement of Financial Position , your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.



....................................................
Denton Tavara Limited
61a High Street South
Rushden
Northants
NN10 0RA
14 February 2024
3
 
 
Notes
 
2023
£
  2022
£
Turnover 119,990   
Cost of sales (40,188)  
Gross profit 79,802   
Administrative expenses (19,949)  
Operating profit 59,853   
Profit/(Loss) on ordinary activities before taxation 59,853   
Tax on profit on ordinary activities (11,316)  
Profit/(Loss) for the financial year 48,537   
 
4
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 8,662   
8,662   
Current assets      
Stocks 4 5,800   
Debtors 5 14,701   
Cash at bank and in hand 18,657    2 
39,158    2 
Creditors: amount falling due within one year 6 (23,281)  
Net current assets 15,877    2 
 
Total assets less current liabilities 24,539    2 
Net assets 24,539    2 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 24,537   
Shareholder's funds 24,539    2 
 


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

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 14 February 2024 and were signed by:


-------------------------------
Neil Andrew Jarvis
Director
5
General Information
Rotomachines Ltd is a private company, limited by shares, registered in England & Northern Ireland, registration number 07327218, registration address 61a High Street South, Rushden, Northants, NN10 0RA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 October 2022    
Additions 8,250    3,300    11,550 
Disposals    
At 30 September 2023 8,250    3,300    11,550 
Depreciation
At 01 October 2022    
Charge for year 2,063    825    2,888 
On disposals    
At 30 September 2023 2,063    825    2,888 
Net book values
Closing balance as at 30 September 2023 6,187    2,475    8,662 
Opening balance as at 01 October 2022    


4.

Stocks

2023
£
  2022
£
Closing Stocks and WIP 5,800   
5,800   

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 14,549   
Prepayments & Accrued Income 152   
14,701   

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 6,938   
Corporation Tax 11,316   
Accruals 2,400   
Other Creditors  
Directors' Current Accounts 247   
VAT 2,380   
23,281   

6