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Registration number: 12941211

Rotho Blaas UK Ltd

Filleted Financial Statements

for the Year Ended 31 December 2024

 

Rotho Blaas UK Ltd

Contents

Statement of Financial Position

1

Notes to the Financial Statements

2 to 6

 

Rotho Blaas UK Ltd

(Registration number: 12941211)
Statement of Financial Position as at 31 December 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

40,293

59,531

Current assets

 

Stocks

5

-

184

Debtors

6

255,006

514,224

Cash at bank and in hand

 

195,318

211,473

 

450,324

725,881

Creditors: Amounts falling due within one year

7

(290,715)

(176,911)

Net current assets

 

159,609

548,970

Total assets less current liabilities

 

199,902

608,501

Provisions for liabilities

(3,614)

(342)

Net assets

 

196,288

608,159

Capital and reserves

 

Called up share capital

25,000

25,000

Retained earnings

171,288

583,159

Shareholders' funds

 

196,288

608,159

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 20 March 2025 and signed on its behalf by:
 

.........................................
Mr S Muscoloni
Director

   
     
 

Rotho Blaas UK Ltd

Notes to the Financial Statements for the Year Ended 31 December 2024

1

General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
C/o Beever and Struthers
One Express
1 George Leigh Street
Manchester
M4 5DL
England

These financial statements were authorised for issue by the Board on 20 March 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

Audit report

The Independent Auditor's Report was unqualified. . The name of the Senior Statutory Auditor who signed the audit report on 21 March 2025 was Suzanne Lomax FCA, who signed for and on behalf of Beever and Struthers.

.........................................

Judgements

The judgements (apart from those involving estimations) that management has made in the process of applying the company's accounting policies and that have the most significant effect on the amounts recognised in the financial statments are required to be discussed. There are no key judgements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of goods and services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

 

Rotho Blaas UK Ltd

Notes to the Financial Statements for the Year Ended 31 December 2024

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Hardware and computers

33% straight line

Phones

50% straight line

Motor vehicles

25% straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

 

Rotho Blaas UK Ltd

Notes to the Financial Statements for the Year Ended 31 December 2024

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 8 (2023 - 9).

 

Rotho Blaas UK Ltd

Notes to the Financial Statements for the Year Ended 31 December 2024

4

Tangible assets

Equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

At 1 January 2024

11,286

71,412

82,698

Additions

594

-

594

Disposals

(1,116)

-

(1,116)

At 31 December 2024

10,764

71,412

82,176

Depreciation

At 1 January 2024

8,235

14,932

23,167

Charge for the year

1,979

17,853

19,832

Eliminated on disposal

(1,116)

-

(1,116)

At 31 December 2024

9,098

32,785

41,883

Carrying amount

At 31 December 2024

1,666

38,627

40,293

At 31 December 2023

3,051

56,480

59,531

5

Stocks

2024
£

2023
£

Other inventories

-

184

6

Debtors

Current

Note

2024
£

2023
£

Trade debtors

 

241,720

235,129

Amounts owed by related parties

-

274,763

Prepayments

 

13,286

4,257

Other debtors

 

-

75

   

255,006

514,224

 

Rotho Blaas UK Ltd

Notes to the Financial Statements for the Year Ended 31 December 2024

7

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Trade creditors

 

4,140

6,983

Amounts owed to group undertakings and undertakings in which the company has a participating interest

95,538

-

Taxation and social security

 

105,763

120,191

Accruals and deferred income

 

85,274

49,737

 

290,715

176,911

8

Parent and ultimate parent undertaking

The company's immediate parent is Rotho Blaas SRL, incorporated in Italy.

  These financial statements are available upon request from Cortaccia Sulla, Strada Del Vino (BZ), Via Dell'adige 2/1, Italy, CAP 39040.