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frs-core:CurrentFinancialInstruments 19 2022-08-31 09473421 frs-core:Non-currentFinancialInstruments 19 2022-08-31 09473421 20 2021-09-01 2022-08-31 09473421 frs-core:CurrentFinancialInstruments 20 2022-08-31 09473421 frs-core:Non-currentFinancialInstruments 20 2022-08-31 09473421 dpl-frs:Item1 2021-09-01 2022-08-31 09473421 dpl-frs:Item1 2021-08-31 09473421 dpl-frs:Item1 2022-08-31 09473421 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 09473421 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 09473421 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 09473421 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-01 2022-08-31 09473421 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-09-01 2022-08-31 09473421 dpl-frs:Item2 2021-09-01 2022-08-31 09473421 dpl-frs:Item2 2021-08-31 09473421 dpl-frs:Item2 2022-08-31 09473421 dpl-frs:CostSales dpl-frs:Item2 2021-09-01 2022-08-31 09473421 dpl-frs:CostSales dpl-frs:Item2 2021-08-31 09473421 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 09473421 dpl-frs:DistributionCosts dpl-frs:Item2 2021-09-01 2022-08-31 09473421 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-09-01 2022-08-31 09473421 dpl-frs:Item3 2021-09-01 2022-08-31 09473421 dpl-frs:Item3 2021-08-31 09473421 dpl-frs:Item3 2022-08-31 09473421 dpl-frs:CostSales dpl-frs:Item3 2021-09-01 2022-08-31 09473421 dpl-frs:CostSales dpl-frs:Item3 2021-08-31 09473421 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 09473421 dpl-frs:DistributionCosts dpl-frs:Item3 2021-09-01 2022-08-31 09473421 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-01 2022-08-31 09473421 dpl-frs:Item4 2021-09-01 2022-08-31 09473421 dpl-frs:Item4 2021-08-31 09473421 dpl-frs:Item4 2022-08-31 09473421 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 09473421 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 09473421 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 09473421 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 09473421 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 09473421 dpl-frs:Item5 2021-09-01 2022-08-31 09473421 dpl-frs:Item5 2021-08-31 09473421 dpl-frs:Item5 2022-08-31 09473421 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 09473421 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 09473421 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 09473421 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 09473421 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 09473421 dpl-frs:Item6 2021-09-01 2022-08-31 09473421 dpl-frs:Item6 2021-08-31 09473421 dpl-frs:Item6 2022-08-31 09473421 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 09473421 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 09473421 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 09473421 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 09473421 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 09473421 dpl-frs:Item7 2021-09-01 2022-08-31 09473421 dpl-frs:Item7 2021-08-31 09473421 dpl-frs:Item7 2022-08-31 09473421 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 09473421 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 09473421 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 09473421 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 09473421 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 09473421 dpl-frs:Item8 2021-09-01 2022-08-31 09473421 dpl-frs:Item8 2021-08-31 09473421 dpl-frs:Item8 2022-08-31 09473421 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 09473421 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 09473421 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 09473421 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 09473421 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 09473421 dpl-frs:Item9 2021-09-01 2022-08-31 09473421 dpl-frs:Item9 2021-08-31 09473421 dpl-frs:Item9 2022-08-31 09473421 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 09473421 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 09473421 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 09473421 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 09473421 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 09473421 dpl-frs:Item10 2021-09-01 2022-08-31 09473421 dpl-frs:Item10 2021-08-31 09473421 dpl-frs:Item10 2022-08-31 09473421 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 09473421 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 09473421 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 09473421 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 09473421 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 09473421 dpl-frs:Item11 2021-09-01 2022-08-31 09473421 dpl-frs:Item11 2021-08-31 09473421 dpl-frs:Item11 2022-08-31 09473421 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 09473421 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 09473421 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 09473421 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 09473421 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 09473421 dpl-frs:Item12 2021-09-01 2022-08-31 09473421 dpl-frs:Item12 2021-08-31 09473421 dpl-frs:Item12 2022-08-31 09473421 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 09473421 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 09473421 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 09473421 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 09473421 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 09473421 1 2021-09-01 2022-08-31 09473421 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 09473421
Roto Vr Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 09473421
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 801,242 827,580
Tangible Assets 5 71,214 6,778
872,456 834,358
CURRENT ASSETS
Stocks 6 - 6,130
Debtors 7 9,334 16,441
Cash at bank and in hand 98,727 40,427
108,061 62,998
Creditors: Amounts Falling Due Within One Year 8 (189,825 ) (98,770 )
NET CURRENT ASSETS (LIABILITIES) (81,764 ) (35,772 )
TOTAL ASSETS LESS CURRENT LIABILITIES 790,692 798,586
NET ASSETS 790,692 798,586
CAPITAL AND RESERVES
Called up share capital 9 2,964 2,964
Share premium account 4,142,638 3,730,927
Profit and Loss Account (3,354,910 ) (2,935,305 )
SHAREHOLDERS' FUNDS 790,692 798,586
Page 1
Page 2
For the year ending 31 August 2023 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 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Elliott Myers
Director
20/10/2023
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Share Premium Profit and Loss Account Total
£ £ £ £
As at 1 September 2021 2,964 3,730,927 (2,700,132 ) 1,033,759
Loss for the year and total comprehensive income - - (235,173 ) (235,173)
As at 31 August 2022 and 1 September 2022 2,964 3,730,927 (2,935,305 ) 798,586
Loss for the year and total comprehensive income - - (419,605 ) (419,605)
Arising on shares issued during the period - 411,711 - 411,711
As at 31 August 2023 2,964 4,142,638 (3,354,910 ) 790,692
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Roto Vr Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09473421 . The registered office is Devonshire Business Centre Devonshire House, Manor Way, Borehamwood, Herts, WD6 1QQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Patent and Licenses costs. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to profit and loss account on a straight line basis over their expected useful economic lives, which is 20 years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 33.33% Straightline
Computer Equipment 25% Straightline
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 2)
1 2
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4. Intangible Assets
Patents and Licenses Development Costs Total
£ £ £
Cost
As at 1 September 2022 81,973 884,932 966,905
Additions 20,479 - 20,479
As at 31 August 2023 102,452 884,932 987,384
Amortisation
As at 1 September 2022 14,715 124,610 139,325
Provided during the period 3,295 43,522 46,817
As at 31 August 2023 18,010 168,132 186,142
Net Book Value
As at 31 August 2023 84,442 716,800 801,242
As at 1 September 2022 67,258 760,322 827,580
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 September 2022 190,964 31,246 222,210
Additions 89,221 - 89,221
As at 31 August 2023 280,185 31,246 311,431
Depreciation
As at 1 September 2022 190,964 24,468 215,432
Provided during the period 18,710 6,075 24,785
As at 31 August 2023 209,674 30,543 240,217
Net Book Value
As at 31 August 2023 70,511 703 71,214
As at 1 September 2022 - 6,778 6,778
6. Stocks
2023 2022
£ £
Finished goods - 6,130
- 6,130
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Page 6
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 700
Other debtors (less than 12m) 4,347 12,814
VAT 4,987 599
Directors' loan accounts - 2,328
9,334 16,441
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 49,514 18,071
Bank loans and overdrafts 42,156 56,616
Corporation tax - (8,557 )
Other taxes and social security 82,983 29,743
Net wages 14,000 2,891
Pension Payable - 6
Directors' loan accounts 1,172 -
189,825 98,770
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2,964 2,964
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
Page 6