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REGISTERED NUMBER: 11333598 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

ROTOR ADVENTURES LTD

ROTOR ADVENTURES LTD (REGISTERED NUMBER: 11333598)

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










Page

Balance sheet 1

Notes to the financial statements 3


ROTOR ADVENTURES LTD (REGISTERED NUMBER: 11333598)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Intangible assets 4 1,013 2,026
Tangible assets 5 21,390 27,501
22,403 29,527

Current assets
Stocks 24,814 16,000
Debtors 6 37,568 20,925
Cash at bank 12,972 20,496
75,354 57,421
Creditors
Amounts falling due within one year 7 80,229 25,441
Net current (liabilities)/assets (4,875 ) 31,980
Total assets less current liabilities 17,528 61,507

Creditors
Amounts falling due after more than one year 8 (7,000 ) (10,333 )

Provisions for liabilities 9 (4,064 ) (5,225 )
Net assets 6,464 45,949

Capital and reserves
Called up share capital 10 200 200
Retained earnings 6,264 45,749
Shareholders' funds 6,464 45,949

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

ROTOR ADVENTURES LTD (REGISTERED NUMBER: 11333598)

BALANCE SHEET - continued
30 APRIL 2024


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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 March 2025 and were signed by:





Mrs J A Watt - Director


ROTOR ADVENTURES LTD (REGISTERED NUMBER: 11333598)

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


1. Statutory information

RotoR Adventures Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 11333598. The registered office is 7 & 8 Church Street, Wimborne, Dorset, BH21 1JH, and business address is Lower Heath Cottage, Bockhampton, Dorchester, Dorset, DT2 8QL.

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.

Turnover
Turnover represents amounts receivable, excluding value added tax, in respect of services provided in the ordinary course of business. Turnover is recognised when the service has been provided to the customer.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

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 - 25% on reducing balance
Bikes - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stock and Work In Progress are valued at the lower of cost and net realisable value.

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 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.

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

ROTOR ADVENTURES LTD (REGISTERED NUMBER: 11333598)

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


3. Employees and directors

The average number of employees during the year was 4 (2023 - 3 ) .

4. Intangible fixed assets
Other
intangible
assets
£   
Cost
At 1 May 2023
and 30 April 2024 5,065
Amortisation
At 1 May 2023 3,039
Charge for year 1,013
At 30 April 2024 4,052
Net book value
At 30 April 2024 1,013
At 30 April 2023 2,026

5. Tangible fixed assets
Plant and Motor Computer
machinery Bikes vehicles equipment Totals
£    £    £    £    £   
Cost
At 1 May 2023 10,552 11,896 34,583 4,217 61,248
Additions - - - 1,021 1,021
At 30 April 2024 10,552 11,896 34,583 5,238 62,269
Depreciation
At 1 May 2023 7,946 6,877 15,892 3,032 33,747
Charge for year 652 1,255 4,673 552 7,132
At 30 April 2024 8,598 8,132 20,565 3,584 40,879
Net book value
At 30 April 2024 1,954 3,764 14,018 1,654 21,390
At 30 April 2023 2,606 5,019 18,691 1,185 27,501

6. Debtors: amounts falling due within one year
2024 2023
£    £   
Directors' current accounts 37,568 20,925

ROTOR ADVENTURES LTD (REGISTERED NUMBER: 11333598)

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


7. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 4,000 4,000
Trade creditors 4,749 4,301
Tax 481 8,320
VAT 23,326 4,695
Accruals and deferred income 47,673 4,125
80,229 25,441

8. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans - 1-2 years 4,000 4,000
Bank loans - 2-5 years 3,000 6,333
7,000 10,333

9. Provisions for liabilities
2024 2023
£    £   
Deferred tax 4,064 5,225

Deferred
tax
£   
Balance at 1 May 2023 5,225
Credit to Income statement during year (1,161 )
Balance at 30 April 2024 4,064

10. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100
100 Ordinary B £1 100 100
200 200

ROTOR ADVENTURES LTD (REGISTERED NUMBER: 11333598)

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


11. Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
Mrs J A Watt
Balance outstanding at start of year 20,925 -
Amounts advanced 62,891 20,925
Amounts repaid (46,248 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 37,568 20,925

At the balance sheet date the Director owed the company £37,568 (2023 :£20,925). The amount outstanding at the balance sheet date was repaid in full within 9 months of the year end.

12. Ultimate controlling party

The company is under the control of the director and her husband, Mrs J Watt & Mr S Watt, by virtue of their 100% holding of the issued share capital of the company.