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Registered number: 01699760
Rochem Fyrewash Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Poolemead Accountants (Winchester) Ltd
Chartered Accountants & Business Advisors
Tremain House 8 Maple Drive
Kings Worthy
Winchester
Hampshire
SO23 7NG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 01699760
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 810,246 869,902
810,246 869,902
CURRENT ASSETS
Stocks 5 248,793 215,446
Debtors 6 2,987,453 2,034,918
Cash at bank and in hand 693,764 663,092
3,930,010 2,913,456
Creditors: Amounts Falling Due Within One Year 7 (1,796,647 ) (956,734 )
NET CURRENT ASSETS (LIABILITIES) 2,133,363 1,956,722
TOTAL ASSETS LESS CURRENT LIABILITIES 2,943,609 2,826,624
Creditors: Amounts Falling Due After More Than One Year 8 (161,594 ) (185,147 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (62,723 ) (74,724 )
NET ASSETS 2,719,292 2,566,753
CAPITAL AND RESERVES
Called up share capital 12 150,000 150,000
Profit and Loss Account 2,569,292 2,416,753
SHAREHOLDERS' FUNDS 2,719,292 2,566,753
Page 1
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For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Martin Howarth
Director
21/03/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rochem Fyrewash Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 01699760 . The registered office is 5-6 Sun Valley Business Park, Winnall Close, Winchester, Hampshire, SO23 0LB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold in accordance with the property
Plant & Machinery 25% on cost and 15% on cost
Motor Vehicles 25% on cost
Fixtures & Fittings 15% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2024 2023
Office and administration 8 8
Manufacturing 8 8
16 16
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 January 2024 615,496 306,904 186,695 122,404 1,231,499
Additions - 17,070 - 28,981 46,051
Disposals - (219 ) - - (219 )
As at 31 December 2024 615,496 323,755 186,695 151,385 1,277,331
Depreciation
As at 1 January 2024 44,646 164,604 61,196 91,151 361,597
Provided during the period 11,650 36,443 46,674 10,940 105,707
Disposals - (219 ) - - (219 )
As at 31 December 2024 56,296 200,828 107,870 102,091 467,085
Net Book Value
As at 31 December 2024 559,200 122,927 78,825 49,294 810,246
As at 1 January 2024 570,850 142,300 125,499 31,253 869,902
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Page 5
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Motor Vehicles 60,380 90,569
5. Stocks
2024 2023
£ £
Finished goods 223,187 181,978
Work in progress 25,606 33,468
248,793 215,446
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,929,222 1,971,623
Other debtors 21,772 26,026
VAT 36,459 37,269
2,987,453 2,034,918
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 9,904 19,604
Trade creditors 1,614,384 546,996
Bank loans and overdrafts 24,000 24,000
Corporation tax 63,205 136,521
Other creditors 38,618 5,799
Accruals and deferred income 46,536 223,814
1,796,647 956,734
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 57,158 57,362
Bank loans 104,436 127,785
161,594 185,147
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2024 2023
£ £
Bank loans 20,000 44,400
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9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
The bank loan is repayable by installments ending in June 2029. The loan is secured with a fixed charge on the leasehold property and a floating charge over the assets of the company.
2024 2023
£ £
Bank loans and overdrafts 128,436 151,785
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 9,904 19,604
Later than one year and not later than five years 57,158 57,362
67,062 76,966
67,062 76,966
11. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 January 2024 74,724 74,724
Deferred taxation (12,001 ) (12,001 )
Balance at 31 December 2024 62,723 62,723
12. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 150,000 150,000
13. Ultimate Controlling Party
The company's ultimate controlling party is Rochem Technical Services Holding AG, a company incorporated in Switzerland, which holds 100% of the issued share capital in the company.
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