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REGISTERED NUMBER: 12864940 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

RODINIA CAPITAL LTD

RODINIA CAPITAL LTD (REGISTERED NUMBER: 12864940)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


RODINIA CAPITAL LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: Mr J A Clements





REGISTERED OFFICE: Unit 2.02
High Weald House
Glovers End
Bexhill
East Sussex
TN39 5ES





REGISTERED NUMBER: 12864940 (England and Wales)





ACCOUNTANTS: Acuity Professional Partnership LLP
Unit 2.02
High Weald House
Glovers End
Bexhill
East Sussex
TN39 5ES

RODINIA CAPITAL LTD (REGISTERED NUMBER: 12864940)

BALANCE SHEET
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 43,757 3,454
Investments 5 250,000 50
Investment property 6 1,707,752 1,120,000
2,001,509 1,123,504

CURRENT ASSETS
Debtors 7 24,951 700
Cash at bank 4,248 522
29,199 1,222
CREDITORS
Amounts falling due within one year 8 105,214 152,803
NET CURRENT LIABILITIES (76,015 ) (151,581 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,925,494

971,923

CREDITORS
Amounts falling due after more than one year 9 (870,335 ) (541,128 )

PROVISIONS FOR LIABILITIES 11 (199,846 ) (97,727 )
NET ASSETS 855,313 333,068

CAPITAL AND RESERVES
Called up share capital 12 100 100
Fair value reserve 13 599,537 293,182
Retained earnings 255,676 39,786
SHAREHOLDERS' FUNDS 855,313 333,068

RODINIA CAPITAL LTD (REGISTERED NUMBER: 12864940)

BALANCE SHEET - continued
30 SEPTEMBER 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

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 22 January 2025 and were signed by:





Mr J A Clements - Director


RODINIA CAPITAL LTD (REGISTERED NUMBER: 12864940)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

Rodinia Capital Ltd 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 as modified by the revaluation of certain assets.

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 - 15% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on cost

INVESTMENT PROPERTY
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 (2023 - 1 ) .

RODINIA CAPITAL LTD (REGISTERED NUMBER: 12864940)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
Cost
At 1 October 2023 499 800 6,950 8,249
Additions 47,432 490 1,477 49,399
At 30 September 2024 47,931 1,290 8,427 57,648
Depreciation
At 1 October 2023 114 441 4,240 4,795
Charge for year 7,173 172 1,751 9,096
At 30 September 2024 7,287 613 5,991 13,891
Net book value
At 30 September 2024 40,644 677 2,436 43,757
At 30 September 2023 385 359 2,710 3,454

5. FIXED ASSET INVESTMENTS
Other
investments
£   
Cost or valuation
At 1 October 2023 50
Revaluations 249,950
At 30 September 2024 250,000
Net book value
At 30 September 2024 250,000
At 30 September 2023 50

Cost or valuation at 30 September 2024 is represented by:

Other
investments
£   
Valuation in 2024 249,950
Cost 50
250,000

RODINIA CAPITAL LTD (REGISTERED NUMBER: 12864940)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


6. INVESTMENT PROPERTY
Total
£   
Fair value
At 1 October 2023 1,120,000
Additions 440,018
Disposals (20,000 )
Revaluations 167,734
At 30 September 2024 1,707,752
Net book value
At 30 September 2024 1,707,752
At 30 September 2023 1,120,000

Fair value at 30 September 2024 is represented by:
£   
Valuation in 2023 381,699
Valuation in 2024 167,734
Cost 1,158,319
1,707,752

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Amounts owed by associates 10,765 -
Other debtors 13,880 700
Prepayments and accrued income 306 -
24,951 700

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors (2,000 ) 135
Tax 33,034 29,613
Other creditors - 1
Directors' current accounts 73,217 122,153
Accruals and deferred income 963 901
105,214 152,803

RODINIA CAPITAL LTD (REGISTERED NUMBER: 12864940)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans (see note 10) 870,335 541,128

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 306,038 304,649

Repayable by instalments
Bank loans more 5 yr by instal 199,048 194,980
Bank loans more 5 yr 333,750 -
532,798 194,980

10. LOANS

An analysis of the maturity of loans is given below:

30.9.24 30.9.23
£    £   
Amounts falling due between two and five years:
Bank loans - 2-5 years 31,499 41,499

Amounts falling due in more than five years:
Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 306,038 304,649

Repayable by instalments
Bank loans more 5 yr by instal 199,048 194,980
Bank loans more 5 yr 333,750 -
532,798 194,980

11. PROVISIONS FOR LIABILITIES
30.9.24 30.9.23
£    £   
Deferred tax 199,846 97,727

RODINIA CAPITAL LTD (REGISTERED NUMBER: 12864940)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


11. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 October 2023 97,727
Provided during year 102,119
Balance at 30 September 2024 199,846

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
100 Ordinary £1 100 100

13. RESERVES
Fair
value
reserve
£   
At 1 October 2023 293,182
Special Reserve 306,355

At 30 September 2024 599,537