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Company Registration No. 13545699 (England and Wales)
ROT Industries Limited Unaudited accounts for the year ended 31 August 2023
ROT Industries Limited Unaudited accounts Contents
Page
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ROT Industries Limited Company Information for the year ended 31 August 2023
Directors
Mr C Pearson Mr V Laihanen
Company Number
13545699 (England and Wales)
Registered Office
23 Bedford Place Brighton BN1 2PT
Accountants
Brian Pinder-Ayres Limited 202 Regency House 91 Western Road Brighton East Sussex BN1 2LB
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ROT Industries Limited Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,200 
7,505 
Current assets
Cash at bank and in hand
8,109 
52,070 
Creditors: amounts falling due within one year
(1,825)
(21,512)
Net current assets
6,284 
30,558 
Net assets
11,484 
38,063 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
11,474 
38,053 
Shareholders' funds
11,484 
38,063 
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2024 and were signed on its behalf by
Mr C Pearson Director Company Registration No. 13545699
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ROT Industries Limited Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
ROT Industries Limited is a private company, limited by shares, registered in England and Wales, registration number 13545699. The registered office is 23 Bedford Place, Brighton, BN1 2PT.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
straight line over four years
Computer equipment
straight line over three years
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2022
8,334 
2,923 
11,257 
Additions
- 
2,171 
2,171 
At 31 August 2023
8,334 
5,094 
13,428 
Depreciation
At 1 September 2022
2,778 
974 
3,752 
Charge for the year
2,778 
1,698 
4,476 
At 31 August 2023
5,556 
2,672 
8,228 
Net book value
At 31 August 2023
2,778 
2,422 
5,200 
At 31 August 2022
5,556 
1,949 
7,505 
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ROT Industries Limited Notes to the Accounts for the year ended 31 August 2023
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
- 
536 
Taxes and social security
- 
16,675 
Other creditors
825 
3,301 
Loans from directors
1,000 
1,000 
1,825 
21,512 
6
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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