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REGISTERED NUMBER: 05673865 (England and Wales)















ROJAC (UK) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023






ROJAC (UK) LIMITED (REGISTERED NUMBER: 05673865)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROJAC (UK) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTORS: J S Jackson
S J Roberts
M R J Roberts





SECRETARY: J S Jackson





REGISTERED OFFICE: 60-64 Chapel Street
Wincham
Northwich
Cheshire
CW9 6DA





REGISTERED NUMBER: 05673865 (England and Wales)





ACCOUNTANTS: Murray Smith LLP
Chartered Accountants
Darland House
44 Winnington Hill
Northwich
Cheshire
CW8 1AU

ROJAC (UK) LIMITED (REGISTERED NUMBER: 05673865)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,141,119 1,228,740
Investment property 5 240,000 240,000
1,381,119 1,468,740

CURRENT ASSETS
Debtors 6 385,121 277,430
Cash at bank and in hand 19,103 57,491
404,224 334,921
CREDITORS
Amounts falling due within one year 7 139,852 146,444
NET CURRENT ASSETS 264,372 188,477
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,645,491

1,657,217

CREDITORS
Amounts falling due after more than one year 8 (489,071 ) (489,071 )

PROVISIONS FOR LIABILITIES (9,586 ) (23,759 )
NET ASSETS 1,146,834 1,144,387

CAPITAL AND RESERVES
Called up share capital 9 1,960 1,960
Share premium 499,040 499,040
Retained earnings 645,834 643,387
SHAREHOLDERS' FUNDS 1,146,834 1,144,387

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

ROJAC (UK) LIMITED (REGISTERED NUMBER: 05673865)

BALANCE SHEET - continued
30 SEPTEMBER 2023


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 Board of Directors and authorised for issue on 16 February 2024 and were signed on its behalf by:




J S Jackson - Director



M R J Roberts - Director


ROJAC (UK) LIMITED (REGISTERED NUMBER: 05673865)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1. STATUTORY INFORMATION

Rojac (UK) 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 the value of services provided during the period net of 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.
Freehold land - Nil
Improvements to property - 15% on cost
Plant and machinery - 15% on cost
Container covers - 33% on cost
Vehicles and mobile plant - 15% on cost
Computer equipment - 25% on cost

Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

ROJAC (UK) LIMITED (REGISTERED NUMBER: 05673865)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2. ACCOUNTING POLICIES - continued

Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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

Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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.

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 the present value basis.

Dividends
A dividend distribution to the company's shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Government grants
Grants are included in the profit and loss account on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown on the balance sheet. Where income is received in advance of meeting any performance-related conditions there is not unconditional entitlement to the income and its recognition is deferred and included in creditors as deferred income until the performance-related conditions are met. Where entitlement occurs before income is received, the income is accrued.

ROJAC (UK) LIMITED (REGISTERED NUMBER: 05673865)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2. ACCOUNTING POLICIES - continued

Provisions
Provisions are recognised when the company has a present legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are measured at the present value of management's best estimate of the expenditure required to settle the present obligation at the end of the reporting period, and are discounted to present value where the effect is material.

Employee benefits
(a) Wages and salaries and annual leave
Liabilities for wages and salaries and annual leave are recognised and are measured as the amount unpaid at the reporting date at current pay rates in respect of employees' services up to that date. They are expected to be settled within one year.

(b) Pensions
The company operates a defined contribution pension scheme. The amount charged to the profit and loss account in respect of pension costs and the post-retirement benefits is the contributions payable in the year. Differences between contributions payable in the year and contributions actually paid are shown as either accruals or prepayments in the balance sheet.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 9 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
land property machinery
£    £    £   
COST
At 1 October 2022 1,088,500 2,412 306,509
Disposals - - (5,500 )
At 30 September 2023 1,088,500 2,412 301,009
DEPRECIATION
At 1 October 2022 - 2,412 264,789
Charge for year - - 17,901
Eliminated on disposal - - (5,500 )
At 30 September 2023 - 2,412 277,190
NET BOOK VALUE
At 30 September 2023 1,088,500 - 23,819
At 30 September 2022 1,088,500 - 41,720

ROJAC (UK) LIMITED (REGISTERED NUMBER: 05673865)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

4. TANGIBLE FIXED ASSETS - continued

Vehicles
and
Container mobile Computer
covers plant equipment Totals
£    £    £    £   
COST
At 1 October 2022 3,729 619,748 23,267 2,044,165
Disposals - (220,000 ) - (225,500 )
At 30 September 2023 3,729 399,748 23,267 1,818,665
DEPRECIATION
At 1 October 2022 3,729 524,601 19,894 815,425
Charge for year - 43,112 1,858 62,871
Eliminated on disposal - (195,250 ) - (200,750 )
At 30 September 2023 3,729 372,463 21,752 677,546
NET BOOK VALUE
At 30 September 2023 - 27,285 1,515 1,141,119
At 30 September 2022 - 95,147 3,373 1,228,740

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2022
and 30 September 2023 240,000
NET BOOK VALUE
At 30 September 2023 240,000
At 30 September 2022 240,000

The investment property was valued on 3 January 2008 by Christopher Rogers, Chartered Surveyors. On an open market value the property was valued at £240,000 at this date. The valuation was carried out in accordance with the Practice Statements and Guidance Notes set out in the Appraisal and Valuation Manual of the Royal Institution of Chartered Surveyors. In the opinion of the directors there has been no significant change in the open market value of this property since this valuation.

ROJAC (UK) LIMITED (REGISTERED NUMBER: 05673865)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 117,205 114,458
Other debtors 264,610 154,385
Directors' current accounts - 5,406
Prepayments 3,306 3,181
385,121 277,430

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 25,388 25,219
Corporation tax 44,016 42,814
Social security and other taxes 19,461 14,640
Directors' current accounts 45,483 58,318
Accrued expenses 5,504 5,453
139,852 146,444

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Other creditors 489,071 489,071

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1,000 Ordinary 'A' shares £1 1,000 1,000
960 Ordinary 'B' shares £1 960 960
1,960 1,960