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REGISTERED NUMBER: 03259141 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

ROTUNDA GROUP LIMITED

ROTUNDA GROUP LIMITED (REGISTERED NUMBER: 03259141)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

ROTUNDA GROUP LIMITED

COMPANY INFORMATION
for the Year Ended 31 October 2023







DIRECTOR: R Watts





SECRETARY:





REGISTERED OFFICE: Martland Mill
Mart Lane
Burscough
Lancashire
L40 0SD





REGISTERED NUMBER: 03259141 (England and Wales)





ACCOUNTANTS: Beaumont & Co
Suite 5
Martland Mill
Mart Lane
Burscough
Lancashire
L40 0SD

ROTUNDA GROUP LIMITED (REGISTERED NUMBER: 03259141)

BALANCE SHEET
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,011,457 2,016,457
Investments 5 2 2
2,011,459 2,016,459

CURRENT ASSETS
Cash at bank 2,367 112

CREDITORS
Amounts falling due within one year 6 413,119 327,953
NET CURRENT LIABILITIES (410,752 ) (327,841 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,600,707

1,688,618

CREDITORS
Amounts falling due after more than one year 7 1,270,076 1,408,549
NET ASSETS 330,631 280,069

CAPITAL AND RESERVES
Called up share capital 1 1
Revaluation reserve 8 6,435 6,435
Retained earnings 324,195 273,633
SHAREHOLDERS' FUNDS 330,631 280,069

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

ROTUNDA GROUP LIMITED (REGISTERED NUMBER: 03259141)

BALANCE SHEET - continued
31 October 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 director and authorised for issue on 30 July 2024 and were signed by:





R Watts - Director


ROTUNDA GROUP LIMITED (REGISTERED NUMBER: 03259141)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

Rotunda Group 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - at varying rates on cost
Motor vehicles - 20% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

ROTUNDA GROUP LIMITED (REGISTERED NUMBER: 03259141)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 2023

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1 November 2022
and 31 October 2023 2,000,000 510,077 208,709 2,718,786
DEPRECIATION
At 1 November 2022 - 497,353 204,976 702,329
Charge for year - 4,500 500 5,000
At 31 October 2023 - 501,853 205,476 707,329
NET BOOK VALUE
At 31 October 2023 2,000,000 8,224 3,233 2,011,457
At 31 October 2022 2,000,000 12,724 3,733 2,016,457

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 November 2022
and 31 October 2023 2
NET BOOK VALUE
At 31 October 2023 2
At 31 October 2022 2

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade creditors 1 -
Taxation and social security 28,557 12,757
Other creditors 384,561 315,196
413,119 327,953

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.23 31.10.22
£    £   
Bank loans 1,270,076 1,408,549

ROTUNDA GROUP LIMITED (REGISTERED NUMBER: 03259141)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 2023

8. RESERVES
Revaluation
reserve
£   
At 1 November 2022
and 31 October 2023 6,435

ROTUNDA GROUP LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTOR OF
ROTUNDA GROUP LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 October 2023 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Beaumont & Co
Suite 5
Martland Mill
Mart Lane
Burscough
Lancashire
L40 0SD


30 July 2024