2023-02-012024-01-312024-01-31false09396789RODIUS 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RODIUS LIMITED

Registered Number
09396789
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

RODIUS LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

MATEYK, Liliya
MATOPOULOS, Andreas

Registered Address

Grove House
2 Woodberry Grove
London
N12 0DR

Registered Number

09396789 (England and Wales)
RODIUS LIMITED
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3649811
649811
Current assets
Debtors5,246-
Cash at bank and on hand5516,213
5,7976,213
Creditors amounts falling due within one year4(4,899)(5,974)
Net current assets (liabilities)898239
Total assets less current liabilities1,5471,050
Provisions for liabilities5(122)(155)
Net assets1,425895
Capital and reserves
Called up share capital100100
Profit and loss account1,325795
Shareholders' funds1,425895
The financial statements were approved and authorised for issue by the Board of Directors on 23 October 2024, and are signed on its behalf by:
MATEYK, Liliya
Director
Registered Company No. 09396789
RODIUS LIMITED
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment20
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 February 233,4873,487
At 31 January 243,4873,487
Depreciation and impairment
At 01 February 232,6762,676
Charge for year162162
At 31 January 242,8382,838
Net book value
At 31 January 24649649
At 31 January 23811811
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-192
Taxation and social security3,3221,313
Other creditors4773,419
Accrued liabilities and deferred income1,1001,050
Total4,8995,974
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)122155
Total122155