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Company Registration No. 08328950 (England and Wales)
Rotaheat Limited Unaudited accounts for the year ended 31 December 2023
Rotaheat Limited Unaudited accounts Contents
Page
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Rotaheat Limited Company Information for the year ended 31 December 2023
Directors
Andrew Tulloch Robert Thompson
Secretary
Lucy Purves
Company Number
08328950 (England and Wales)
Registered Office
Sandgate Netton Street Bishopstone Salisbury SP5 4DF
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Rotaheat Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
23,949 
24,868 
Tangible assets
12,836 
10,013 
36,785 
34,881 
Current assets
Inventories
4,431 
- 
Debtors
67,775 
170,413 
Cash at bank and in hand
10,580 
17,978 
82,786 
188,391 
Creditors: amounts falling due within one year
(36,427)
(72,095)
Net current assets
46,359 
116,296 
Total assets less current liabilities
83,144 
151,177 
Creditors: amounts falling due after more than one year
(43,000)
(43,000)
Net assets
40,144 
108,177 
Capital and reserves
Called up share capital
3,441 
3,425 
Share premium
363,131 
327,672 
Profit and loss account
(326,428)
(222,920)
Shareholders' funds
40,144 
108,177 
For the year ending 31 December 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 22 August 2024 and were signed on its behalf by
Robert Thompson Director Company Registration No. 08328950
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Rotaheat Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Rotaheat Limited is a private company, limited by shares, registered in England and Wales, registration number 08328950. The registered office is Sandgate, Netton Street, Bishopstone, Salisbury, SP5 4DF.
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.
Fixed Assets
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:
Computer equipment
3 years straight line
Other tangible fixed assets
2 years straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation, using the straight line method over 5 years. Intellectual Property costs are valued at cost and are amortised using the straight line over 10 years.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2023
82,501 
Additions
7,096 
At 31 December 2023
89,597 
Amortisation
At 1 January 2023
57,633 
Charge for the year
8,015 
At 31 December 2023
65,648 
Net book value
At 31 December 2023
23,949 
At 31 December 2022
24,868 
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Rotaheat Limited Notes to the Accounts for the year ended 31 December 2023
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 January 2023
87,204 
Additions
10,540 
At 31 December 2023
97,744 
Depreciation
At 1 January 2023
77,191 
Charge for the year
7,717 
At 31 December 2023
84,908 
Net book value
At 31 December 2023
12,836 
At 31 December 2022
10,013 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
532 
17,464 
Trade debtors
60,108 
25,152 
Accrued income and prepayments
7,135 
127,797 
67,775 
170,413 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
15,604 
59,074 
Taxes and social security
2,473 
2,671 
Loans from directors
15,000 
- 
Accruals
3,350 
350 
Deferred income
- 
10,000 
36,427 
72,095 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
43,000 
43,000 
9
Average number of employees
During the year the average number of employees was 3 (2022: 4).
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