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Registered Number: 09235218


 

 

 

ROLLING TRANSPORT LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2022

End date: 30 September 2023
Director Mr Istvan Gulyas
Registered Number 09235218
Registered Office 13 GEORGE STREET
RUGBY ENGLAND
CV21 2BJ
Accountants J.L.Bookkeeping and Advice Services Ltd
Paddock Business Centre
2 Paddock Road
Skelmersdale
WN8 9PL
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
Principal activity of the company during the financial year was of ...
Director
The director who served the company throughout the year was as follows:
Mr Istvan Gulyas
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

On behalf of the board.


----------------------------------
Mr Istvan Gulyas
Director

Date approved: 03 April 2024
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 September 2023 . You have acknowledged, on the balance sheet, 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 Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, 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.
J.L.Bookkeeping and Advice Services Ltd
30 September 2023



....................................................
J.L.Bookkeeping and Advice Services Ltd
Paddock Business Centre
2 Paddock Road
Skelmersdale
WN8 9PL
03 April 2024
3
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3   25,700 
Tangible fixed assets 4 21,074   
21,074    25,700 
Current assets      
Cash at bank and in hand 24,385    23,133 
Creditors: amount falling due within one year 5 (29,272)   (33,718)
Net current assets (4,887)   (10,585)
 
Total assets less current liabilities 16,187    15,115 
Net assets 16,187    15,115 
 

Capital and reserves
     
Profit and loss account 16,187    15,115 
Shareholder's funds 16,187    15,115 
 


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. 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 03 April 2024 and were signed by:


-------------------------------
Mr Istvan Gulyas
Director
4
  Retained Earnings   Total
£ £
At 01 October 2021 12,395  12,395 
Profit for the year 2,720  2,720 
Total comprehensive income for the year 2,720  2,720 
Total investments by and distributions to owners
At 30 September 2022 15,115  15,115 
At 01 October 2022 15,115  15,115 
Profit for the year 1,072  1,072 
Total comprehensive income for the year 1,072  1,072 
Total investments by and distributions to owners
At 30 September 2023 16,187  16,187 
5
General Information
ROLLING TRANSPORT LTD is a private company, limited by shares, registered in , registration number 09235218, registration address 13 GEORGE STREET, RUGBY ENGLAND, CV21 2BJ.

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.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
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
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
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:
2.

Average number of employees

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

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 October 2022 25,700    25,700 
Additions (25,700)   (25,700)
Disposals  
At 30 September 2023  
Amortisation
At 01 October 2022  
Charge for year  
On disposals  
At 30 September 2023  
Net book values
At 30 September 2023  
At 30 September 2022 25,700    25,700 


4.

Tangible fixed assets

Cost or valuation Motor Vehicles   Total
  £   £
At 01 October 2022 21,074    21,074 
Additions  
Disposals  
At 30 September 2023 21,074    21,074 
Depreciation
At 01 October 2022  
Charge for year  
On disposals  
At 30 September 2023  
Net book values
Closing balance as at 30 September 2023 21,074    21,074 
Opening balance as at 01 October 2022 21,074    21,074 


5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors   2,350 
PAYE & Social Security 806    811 
Directors' Current Accounts 28,466    30,557 
29,272    33,718 

6